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Clifford Chance

Clifford Chance


New IRS Guidance Establishing a Phased Implementation of the FATCA Regime

18 July 2011

On July 14, 2011 the US Treasury Department published Notice 2011-53 (the "Notice") providing further guidance on certain aspects of the timeline for the implementation of the foreign account tax compliance regime under the Hiring Incentives to Restore Employment ("HIRE") Act of 2010 (also known as "FATCA").

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