You will find on this page links to a range of publications which Ashurst has produced on the implications of the US Foreign Account Tax Compliance Act (FATCA).
- US Taxation, Including FATCA, of Non-US Investors in Securitisation Transactions. This article appeared in the 2014 edition of The International Comparative Legal Guide to: Securitisation; published by Global Legal Group Ltd, London (www.iclg.co.uk)
- US and Hong Kong conclude discussion on FATCA IGA (Briefing, May 2014)
- New FATCA Regulations provide limited relief for CLOs (Briefing, February 2014)
- Recent FATCA developments (Briefing, November 2013)
- IRS provides additional guidance on grandfathered obligations and gross proceeds withholding under FATCA (Briefing, October 2012)
- FATCA: Practical Considerations for Securitization, Loan Markets and Derivative Transactions (This article was first published in the CCH Journal of Taxation of Financial Products, October 2012)
- FATCA considerations for repurchase agreements (Briefing, September 2012)
- How does the Model Agreement change the FATCA landscape (Briefing, August 2012)
- Proposed FATCA regulations delay the pain to another day (Briefing, February 2012)
- Impact of FATCA on derivative transactions with no connection to the United States (Briefing, December 2011)
- Impact of the US Foreign Account Tax Compliance Act (FATCA) on the Loan Markets (Briefing, August 2011)
- Nonrefundable U.S. Withholding Tax Imposed on Foreign Investment Vehicles That Fail to Report (This article was first published in the CCH Journal of Taxation of Finacial Products, January 2010)
- Proposed Reporting and Withholding Regime Would Force Off-Shore Securitization Vehicles and Investment Funds to Comply with Extensive Reporting Requirements or be Subject to a Non-Refundable US Withholding Tax (Briefing, November 2009)
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