FATCA: FFIs and NFFEs | Practical Law

FATCA: FFIs and NFFEs | Practical Law

This Note provides an overview of the due diligence, information reporting, and registration rules applicable to foreign financial institutions under the Foreign Account Tax Compliance Act (FATCA). It also discusses the FATCA information requirements for non-financial foreign entities.

FATCA: FFIs and NFFEs

Practical Law Practice Note 7-525-9057 (Approx. 27 pages)

FATCA: FFIs and NFFEs

by Practical Law Corporate & Securities
MaintainedUSA (National/Federal)
This Note provides an overview of the due diligence, information reporting, and registration rules applicable to foreign financial institutions under the Foreign Account Tax Compliance Act (FATCA). It also discusses the FATCA information requirements for non-financial foreign entities.