FATCA

FATCA guidance:

This practice note provides a broad overview of the application of the Foreign Account Tax Compliance Act (FATCA) to fund structures in the UK. Where this note refers to...

Practice Note

This Practice Note provides a broad overview of the application of the Foreign Account Tax Compliance Act (FATCA) to loan agreements in the United Kingdom (UK). For a...

Practice Note

This Practice Note provides a broad overview of: • the Intergovernmental Agreement between the UK and the US to improve international tax compliance and to implement...

Practice Note

This tax 'tracker' tool displays the current status of both US FATCA and UK FATCA intergovernmental agreements (IGA). The tracker is split into five parts: • US...

Practice Note

The Hiring Incentives to Restore Employment Act (the HIRE Act) include provisions that give the US Internal Revenue Service (the IRS) administrative tools to: • detect,...

Practice Note