Recent Developments Under FATCA, U.S. Withholding Tax, and Global Information Reporting

The Foreign Account Tax Compliance Act (FATCA) has been gradually implemented over the course of several years, starting with its enactment in 2010. This article, orignally appearing in Tax Adviser in September 2017, provides a summary of recent developments relating to FATCA, U.S. withholding tax, and Global Information Reporting.