The Resource Summer's last gasp : Notice 2010-60 - preliminary guidance under FATCA

Summer's last gasp : Notice 2010-60 - preliminary guidance under FATCA

Label
Summer's last gasp : Notice 2010-60 - preliminary guidance under FATCA
Title
Summer's last gasp : Notice 2010-60 - preliminary guidance under FATCA
Creator
Subject
Language
eng
Summary
Notice 2010-60 is the beginning of the implementation of the FATCA (Foreign Account Tax Compliance Act) provisions. It provides some key guidance, notably the scope of the definition of a "foreign financial institution" (FFI) and specific due diligence procedures. The FATCA provisions are far-reaching and, for that reason, FFIs need to continue to consider how this will impact them and to provide comments to Treasury and the IRS on the practical application of the provsions. Notibe 2010-60 provides the first guidance under the Foreign Account Tax Compliance Act (FATCA) provisions
Citation source
In: Tax management international journal. - Arlington. - Vol. 39 (2010),
http://library.link/vocab/creatorName
Tello, C.P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • FATCA
  • withholding tax
  • tax evasion
  • grandfather clause
Label
Summer's last gasp : Notice 2010-60 - preliminary guidance under FATCA
Instantiates
Publication
Label
Summer's last gasp : Notice 2010-60 - preliminary guidance under FATCA
Publication

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