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Archive pour février 2014

Report On Recent Developments – Feb 2014

Canada and U.S. reach agreement on FATCA Canada and the U.S. have recently signed an intergovernmental agreement (“IGA”) regarding the Foreign Account Tax Compliance Act (“FATCA”). The U.S. enacted FATCA to require non-U.S. financial institutions to report accounts held by U.S. persons (U.S residents and U.S. citizens, including dual citizens or residents of other countries)…

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