The IRS issues final FATCA regulations
On January 17, 2013, the Internal Revenue Service (IRS) released 544 pages of final regulations implementing the provisions of the Foreign Account Tax Compliance Act (FATCA). The FATCA provisions of the Internal Revenue Code require non-U.S. financial institutions and investment entities to conduct due diligence on their account holders, broadly defined, and report on U.S. persons who hold accounts with such companies to the IRS.
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