Fatca

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Foreign Account Tax Compliance Act (FATCA)
Treasury Regulations §1.1471 - §1.1474
Incorporating Technical Correction 2013-22004 10 September 2013

Final regulations with technical corrections

No claim to original U.S. Government works

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Foreign Account Tax Compliance Act (FATCA)

Treasury Regulations §1.1471 - §1.1474

Incorporating Technical Correction Released September 10, 2013

The technical correction referenced by this document is 26 CFR Part 1 [TD 9610] RIN 1545–BK68 Published in the Federal Register / Vol. 78, No. 175 / Tuesday, 10 September 2013

This document was prepared as a courtesy and should not be regarded as an authoritative reference to the FATCA regulations or the technical correction cited above.

This document is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

Formatting copyright © 2013 PricewaterhouseCoopers LLP. All rights reserved.

"PwC" refers to PricewaterhouseCoopers LLP, a Delaware limited liability partnership, which is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate legal entity.

No claim to original U.S. Government works.

2nd Edition 18 September 2013

Contents

Foreign Account Tax Compliance Act (FATCA)

Background ............................................................................................................................................................................................... 1 I In General [I.] ............................................................................................................................................................................. 1 II Chapter 4 Policy in the Context of the U.S. Federal Income Tax Laws [II.] ............................................................................ 1 III Statutory Provisions [III.]...