2013 Jan 17 – Treasury

 
Treasury and IRS issue final regulations to combat offshore tax evasion
U.S. Dept. of the Treasury (17 Jan 2013)

http://www.treasury.gov/press-center/press-releases/Pages/tg1825.aspx

“The U.S. Department of the Treasury and the Internal Revenue Service (IRS) today issued comprehensive final regulations implementing the information reporting and withholding tax provisions commonly known as the Foreign Account Tax Compliance Act (FATCA).” A filing version 544 page pdf of the regulations (publication scheduled for 28 Jan 2013) can be found at https://www.federalregister.gov/articles/2013/01/28/2013-01025/information-reporting-by-foreign-financial-institutions-and-withholding-on-certain-payments-to.