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FATCA: Summary of Key Developments

July 02, 2012

By ANDREW M. SHORT, DAVID MAKSO, AND MELVIN M. PERALTA

This alert provides recent updates on the development of the Foreign Account Tax Compliance Act (FATCA), including the release of much anticipated draft beneficial owner withholding certificates, IRS plans to build an online registration process for complying with FATCA, and the announcement of a second model for implementing FATCA through an intergovernmental approach.

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Contributors

Image: David Makso
David Makso
Partner, Tax Department