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Jones Day

EDIFICIO PLAZA IGUATEMI, AVENIDA BRIGADEIRO FARIA LIMA, 2277, 5º ANDAR, JARDIM PAULISTANO, SAO PAULO 01452-000, BRAZIL
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Work +55 11 3018 3939
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Fax +55 11 3018 3938
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http://www.jonesday.com/saopaulo

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Legal Developments by:
Jones Day

  • US rules regarding offshore accounts

    The Hiring Incentives to Restore Employment Act 2010, enacted on 18 March 2010, imposes a new US withholding tax and reporting regime, known as the Foreign Account Tax Compliance Act (FATCA). The FATCA regime applies generally to payments made after 31 December 2012, except on obligations (to be defined in future guidance) outstanding on 18 March 2012. Substantial effort is required by foreign entities to bring their worldwide operations and policies into compliance with the FATCA rules as of the effective date.

    - Jones Day

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