Final Fatca regulations fail to include draft FFI agreement


Final Foreign Account Tax Compliance Act (Fatca) regulations have left the industry questioning what the agreement will look like between the US Internal Revenue Service (IRS) and foreign financial institutions (FFIs) in jurisdictions that are not subject to intergovernmental agreements (IGAs). The regulations – released late last week – do not contain either a draft or final copy of the agreement FFIs will be expected to sign with the IRS in order to be Fatca-compliant.

The industry had hoped

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