Get quick access to the Foreign Account Tax Compliance Act (FATCA) regulations providing for the phased-in implementation of FATCA’s requirements from 2014 through 2017 to meet FATCA’s complexities head-on and with confidence.Read More
Benefit from instant access to the most current FATCA-related news, best practices, guidance, primary sources, and tools such as…
- What’s Trending in FATCA-related developments.
- News and Developments from around the world.
FATCA Guidance, Analysis and Commentary, which provides the latest best practices, insight, and guidance from expert leading practitioners to help navigate FATCA’s complex requirements.
With the CCH FATCA Resource Center, you’ll benefit from instant access to the most current FATCA-related news, best practices, guidance, primary sources and tools—allowing you to confidently address its reporting and compliance complexities.
News and Guidance
- What’s Trending — An overview of FATCA-related developments that are trending now.
- News and Developments —FATCA-related news and developments around the world are reported and tracked in this service. Tax Tracker email service is available, with jurisdictional filters that can be customized.
- FATCA Guidance, Analysis and Commentary — Provides the latest best practices, insight and guidance from expert leading practitioners to help you navigate FATCA’s complex requirements and avoid its pitfalls. IRS and Treasury Comment Letters submitted by industry leaders and practitioners affected by FATCA are included. Also included are FATCA-related and global tax websites.
- Primary Sources — FATCA-related code, regulations, rulings and cases are quickly and easily accessed from the Resource Center for your reference.
- Foreign Bank Account Reporting Compliance (FBAR) Guide — Written by Melissa Gillespie, JD, CPA, MST, an expert in international taxation and estate and global wealth planning. This treatise helps you determine who is subject to the FBAR and FATCA reporting requirements and how to report such foreign accounts. Links from the treatise to new developments are continually updated, so you can be confident the information is reliable.
Practice Tools and Aids
- FATCA Calendar — Tracks all key FATCA compliance deadlines and dates.
- NFFE Decision Support Planner Tool — Tool that guides you in determining whether a payment made to a particular nonfinancial foreign entity must comply with FATCA’s 30 percent withholding requirement.
- U.S. Bilateral FATCA Intergovernmental Agreements (IGAs) Smart Chart™ — Updated monthly, this Smart Chart presents a comprehensive, at-a-glance summary of U.S. IGAs with foreign jurisdictions to implement FATCA, key data from bilateral income tax treaties and much more.
- Forms and Instructions — Find important forms impacted by FATCA, plus ongoing explanations to assist you in filling them out.
- FBAR/FATCA Comparison Chart — With this comparison chart, you’ll be able to see how FBAR compares to FATCA and determine whether compliance with one or both is necessary. In addition to the analysis by the IRS, there are links to applicable forms and in-depth treatise discussion on pertinent areas.