Description: This report outlines the U.S. reporting requirements for foreign assets and accounts under the Foreign Account Tax Compliance Act (FATCA) along with the reporting requirements of the Foreign Bank Account Reporting (FBAR) under the Bank Secrecy Act. It also addresses the requirements imposed on foreign financial institutions and the agreements the United States has with other countries to cooperate in information reporting.
Date: March 27, 2014
Creator: Lunder, Erika K. & Pettit, Carol A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department