Skip to main content

Clifford Chance

Clifford Chance

Briefings

FATCA – USA imposes new global withholding and information obligations for Non-American financial institutions

18 July 2011

The United States has enacted legislation (commonly referred to as "FATCA") that, starting in 2013, will impose new information reporting and withholding requirements with respect to certain holders of "financial accounts" with non-US financial institutions.

Download PDF