Skip to main content

Legal Update

Internal Revenue Service Issues Guidance Extending FATCA’s Effective Date and Details a Timeline for Implementation

18 July 2011
Mayer Brown Legal Update
On July 14, 2011, the Internal Revenue Service (IRS) announced rules in Notice 2011-53 (the Notice) that modify FATCA’s January 1, 2013 statutory effective date, as a result of the comments submitted to the IRS and Treasury Department (Treasury) relating to the practical challenges of implementing FATCA by the statutory effective date.


  • James R. Barry
    T +1 312 701 7169
  • Megan K. Hall
    T +1 202 263 3360
  • Jonathan A. Sambur
    T +1 202 263 3256
The Build a Report feature requires the use of cookies to function properly. Cookies are small text files that are placed on your computer by websites that you visit. They are widely used in order to make websites work, or work more efficiently. If you do not accept cookies, this function will not work. For more information please see our Privacy Policy

You have no pages selected. Please select pages to email then resubmit.