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U.S. Treasury Releases Final Rules on Offshore Tax Evasion

The U.S. Treasury released final rules aimed at fighting offshore tax evasion that expand the scope of payments not subject to withholding and phase in timelines for due diligence.

Under the Foreign Account Tax Compliance Act, or Fatca, overseas banks worldwide are required to inform the Internal Revenue Service annually about the balances and activity in their U.S. customers’ accounts.

The regulations were announced in a statement from the Treasury Department today.

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