Top ranking U.S. Treasury official provides insight on issues affecting the implementation of FATCA

| January 2012

Overview

The Foreign Account Tax Compliance Act (FATCA) is expected to have a pervasive impact on many financial institutions organized in the U.S. and globally. Although FATCA became law in 2010, certain provisions are scheduled to be effective beginning in 2013, with some provisions scheduled to take effect in 2014 and 2015. It is anticipated that FATCA will present challenging implementation issues that must be addressed in a compressed time frame.

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