US Treasury and IRS release updates to FATCA regulations

February 2014


The US Treasury and the IRS released on February 20 two key updates to FATCA and related regulations:

  • Final and temporary regulations for FATCA
  • Coordinating regulations for Chapters 3, 4 and 61.

These regulations are lengthy (over 550 pages) and contain numerous changes that will likely impact how FATCA is implemented by foreign financial institutions around the world. PwC will provide a detailed analysis shortly.  In the meantime, please see the high level summary below.

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