United States - Final FATCA Regulations Provide Certainty, Flexibility
- United States
- P. Carman
- Derivatives & Financial Instruments, 2013 (Volume 15), No 2
- 15 March 2013
Final regulations have been issued under the FACTA provisions of the US Internal Revenue Code. This article provides a summary of the highlights of the Regulations and a somewhat closer look at a few particular issues under the Regulations.