U.S.A.: IRS issues final FATCA regulations

21.01.2013

On 17 January 2013, the U.S. Treasury Department and the Internal Revenue Service (IRS) published the final FATCA regulations.

Details of the regulations can be found, in a 544-page pdf document, on the website of the Office of the Federal Register.

We are currently reviewing and analysing the published regulations, as we continue to monitor the implementation of FATCA, and will provide more details and further information in due course.

Further information

For further information, customers may contact the Clearstream Banking1 Tax Help Desk on:

LuxembourgFrankfurt
Email:tax@clearstream.comtax@clearstream.com
Telephone:+352-243-32835+49-(0) 69-2 11-1 3821
Fax:+352-243-632835+49-(0) 69-2 11-61 3821

or Clearstream Banking Customer Service or their Relationship Officer.

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1. Clearstream Banking refers collectively to Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in the Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500 (CBF) and Clearstream Banking, société anonyme, registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Register of Commerce and Companies under number B-9248 (CBL).

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