ICMSA Publication


FATCA / Repeal of TEFRA Operational Guidelines

Foreign Account Tax Compliance Act (FATCA), Section 502 – Repeal of certain foreign exceptions to registered bond requirements.

Operational guidelines and Frequently Asked Questions for issuance and processing of international debt global note securities deposited with International Central Securities Depositories (ICSDs), issued by issuers subject to U.S. tax law, as from 19 March 2012.

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