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FATCA IRS Regulation
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FATCA requires non-U.S. financial institutions (FFI foreign financial institutions) to provide the IRS with information on U.S. persons invested in accounts outside the U.S. and require non- U.S. entities (NFFEs non-financial foreign entities) to provide information about U.S. shareowners. New 30% withholding applies on U.S. sourced payments to FFIs and NFFEs that don’t comply.