FATCA implementation delayed until 2014

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

FATCA implementation delayed until 2014

July 14 2011

On July 14 the US Treasury Department and the Internal Revenue Service (IRS) issued Notice 2011-53, which includes dates by which foreign financial institutions and US withholding agents must apply the rules in the Foreign Account Tax Compliance Act (FATCA).

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

NewsUnited StatesDirect Tax
more across site & shared bottom lb ros

More from across our site

Transfer Pricing
raphael holzinger resized.jpg
‘Coffee is the only constant’: Raphael Holzinger on the pressures of his practice
Grant Thornton’s Austria tax head likens his practice to an escape room, shares his football coaching ambitions, and explains why tax is cool
July 09 2025
Awards
ITR EMEA Tax Awards 2025 4c@4x.png
ITR EMEA Tax Awards 2025: shortlist announced
ITR is delighted to reveal all the shortlisted nominees for the 2025 EMEA Tax Awards
John Harrison, July 08 2025
Awards
apac awards logo 2
ITR APAC Tax Awards 2025: shortlist announced
ITR is delighted to reveal all the shortlisted nominees for the 2025 Asia-Pacific Tax Awards
John Harrison, July 08 2025
Direct Tax
G7 flags
Opinion: G7’s pillar two capitulation proves US power always wins
The fates of pillars one and two hang in the balance after the US successfully threw its weight around in G7 and Canadian negotiations
Tom Baker, July 07 2025
Direct Tax
rafael tena resized.jpg
Mexican tax firm founder ‘won’t sacrifice quality for size’
Rafael Tena tells ITR about the ‘crazy’ Mexican market, ditching the hourly rate, and refusing to grow his fledgling firm in an ‘unstructured way’
Tom Baker, July 07 2025
Direct Tax
UK Cost Transparency Troubles (1).png
UK tax adviser ‘shocked’ at in-house costs criticism
It should be easy for advisers to be transparent about costs, Brown Rudnick partner Matthew Sharp said in response to exclusive ITR in-house data
Tom Baker, July 04 2025
Direct Tax
1024px-Donald_Trump_(53911666084).jpg
This week in tax: Donald Trump’s ‘big beautiful’ tax bill narrowly gets through Congress
The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure
Sam Sholli, July 04 2025
Direct Tax
France business handshake
French Finance Act 2025: Major tax reform for management packages
New French legislation should create a more consistent legal environment for taxing gains from management packages, say Bruno Knadjian and Sylvain Piémont of Herbert Smith Freehills Kramer
Bruno Knadjian , July 03 2025
Transfer Pricing
Grocery store
‘TP litigation here to stay’: experts dissect South Africa ruling
The South Africa vs SC ruling may embolden the tax authority to take a more aggressive approach to TP assessments, an adviser tells ITR
Sam Sholli, July 02 2025
Indirect Tax
TP document - compliance.jpg
This month in indirect tax: compliance the top challenge for indirect tax, Thomson Reuters finds
Indirect tax professionals now rate compliance as a bigger obstacle than technology and automation; in other news, Italy approved a VAT cut on art sales
Sam Sholli, July 02 2025
Gift this article