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After All the Preparation, It’s Finally Here: FATCA Becomes Effective July 1, 2014



by Dennis L. Allen
Sutherland Asbill & Brennan LLP - Washington Office

Robert S. Chase
Sutherland Asbill & Brennan LLP - Washington Office

Thomas A. Gick
Sutherland Asbill & Brennan LLP - Washington Office

Jerome B. Libin
Sutherland Asbill & Brennan LLP - Washington Office

Jeffrey H. Mace
Sutherland Asbill & Brennan LLP - New York Office

July 9, 2014

Previously published on June 30, 2014

More than four years after Congress enacted the Hiring Incentives to Restore Employment Act of 2010, Pub. L. 111-147, which added the Foreign Account Tax Compliance Act (FATCA) provisions to the Internal Revenue Code, FATCA will become effective on July 1, 2014. While the importance of this date has been mitigated somewhat by the transition period rules of Notice 2013-33 (discussed below), the last few days nevertheless have brought a mountain of last minute publications from the IRS and the Treasury.


 

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Dennis L. Allen
Robert S. Chase
Thomas A. Gick
Jerome B. Libin
Jeffrey H. Mace
 
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