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Jones Day

600 BRICKELL AVENUE, BRICKELL WORLD PLAZA, SUITE 3300, MIAMI, FL 33131, USA
Tel:
Work +1 305 714 9700
Fax:
Fax +1 305 714 9799
Email:
Web:
www.jonesday.com/miami

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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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