Foreign Account Tax Compliance Act of 2009: Difference between revisions
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*{{isdaprov|FATCA Amendment}} | *{{isdaprov|FATCA Amendment}} | ||
*[[Withholding Tax]] | *[[Withholding Tax]] | ||
{{ | ===Text of Section {{isdaprov|FATCA Amendment}}, {{isdama}}=== | ||
{{isdaquote|{{ISDA Master Agreement 1992 FATCA Amendment}}|FATCA Amendment|1992}} | |||
{{isdaquote|{{ISDA Master Agreement 2002 FATCA Amendment}}|FATCA Amendment|2002}} | |||
====Commentary==== | ====Commentary==== | ||
Revision as of 11:05, 12 April 2016
The Foreign Account Tax Compliance Act is a piece of US tax legislation having overwhelming global effect.
See
Text of Section FATCA Amendment, ISDA Master Agreement
1992 ISDA
Template:ISDA Master Agreement 1992 FATCA Amendment
(view template)
2002 ISDA
FATCA Withholding Tax:
The following is added at the end of Section 2(d) as new section 2(d)(iv):
- 2(d)(iv) Foreign Account Tax Compliance Act. The words “any tax from any payment” in any Payer Tax Representation and the definition of “Indemnifiable Tax” each excludes any tax imposed under Sections 1471 and 1472 of the Internal Revenue Code of 1986, as amended, (or the United States Treasury Regulations or other guidance issued thereunder) (“FATCA Withholding Tax”).