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Past Event
29 November 2012


  • Jonathan A. Sambur
    T +1 202 263 3256
  • Thomas J. Delaney
    T +1 202 263 3216

FATCA and the Implementation Timeline

The Foreign Account Tax Compliance Act (FATCA) imposes new information reporting and withholding tax obligations on a wide range of non-US financial intermediaries (including non-US banks, non-US investment funds and collective investment vehicles, non-US CLOs and CDOs, and non-US insurance companies) that directly or indirectly have US investments.

The Internal Revenue Service and the US Department of Treasury recently issued revised timelines for due diligence and other requirements under FATCA. In addition, further details regarding implementation of FATCA though an intergovernmental agreement (IGA) are now available. Please join us as Mayer Brown partners Jonathan Sambur and Tom Delaney discuss the impact of these new FATCA timelines and the consequences of implementing FATCA using one or more IGAs.

Mayer Brown’s Global Financial Markets Initiative helps clients deal with the legal and business challenges resulting from the ongoing turbulence in worldwide financial markets. By mobilizing the firm’s global resources from multiple practices and offices, the Initiative provides clients with knowledgeable and timely counsel on a broad spectrum of their legal needs.

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