FATCA Facts

FATCA represents an effort by the United States to tackle perceived tax evasion by U.S. citizens that hide their investments in accounts in financial institutions based outside the United States. Review this practice note on FATCA so you can counsel your clients on those offshore accounts!

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Related Content

• What is FATCA?
  Review this practice note providing an in-depth introduction to the Hiring Incentives to Restore Employment Act (HIRE Act) and the Foreign Account Tax Compliance Act of 2009 (FATCA).

• FATCA Foreign Financial Institutions (FFIs)
  Refer to this practice note to understand FFIs, including the exceptions from the definition of FFIs.   

• FATCA Tax Credits and Excluded Obligations
  Read this practice note to get up to speed on the issues that commonly arise in relation to the implementation of, and compliance obligations arising from, FATCA.

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