Foreign Account Tax Compliance Act (FATCA) Resource Center

ICI and ICI Global strongly support the adoption of rules that implement Congress’s intent for the Foreign Account Tax Compliance Act (FATCA). Implementation in the most administrable manner for the investment industry will ensure the tax compliance benefits—which ICI supports—are not outweighed by undue costs and negative impacts for funds and their investors. ICI and ICI Global will continue to provide input to U.S. and non-U.S. officials to improve FATCA’s application to global funds and their investors.

This FATCA resource page provides background and analysis on the U.S. government’s FATCA implementation efforts. ICI and ICI Global will update this page as events unfold.

ICI and ICI Global Letters and Submissions

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Comment Letter

ICI Comment Letter on FATCA Guidance and the IGAs (pdf)

ICI and ICI Global Opinions

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Video

Focus on Funds: FATCA Delay

Focus on Funds FATCA Delay The July 19, 2013, issue of Focus on Funds offers analysis from ICI’s...
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News Release

ICI and ICI Global Welcome U.S. Treasury Announcement of Additional Time to Implement FATCA

ICI and ICI Global Welcome U.S. Treasury Announcement of Additional Time to Implement FATCA...
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ICI Viewpoints

ICI Global Welcomes Improvements in Final FATCA Regulations

ICI Global Senior Counsel for Tax Law, Keith Lawson, made the following statement today regarding...

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Important Documents

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January 12, 2023
#34801

SEC Proposes to Expand Order Execution Disclosures Under Rule 605 of Reg NMS

On December 14, 2022, the Securities and Exchange Commission (SEC or "Commission") issued a proposal...
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December 28, 2022
#34737

FINRA Adopts and Proposes Amendments to TRACE Reporting

Over the last month, FINRA has proposed or adopted three separate reporting requirement changes to...
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October 24, 2022
#34292

SEC's Division of Examinations Issues Risk Alert Regarding Investment Adviser Marketing Rule

In December 2020, the SEC adopted rule amendments that replaced the existing Investment Advisers Act...

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December 28, 2022
Memo #34737

FINRA Adopts and Proposes Amendments to TRACE Reporting

Over the last month, FINRA has proposed or adopted three separate reporting requirement changes to the Trade Reporting and Compliance Engine (TRACE). On December 13, 2022, FINRA adopted amendments to require the reporting of transactions in US dollar...

Past Meetings and Events

  • Webinar: FATCA and the Impact of the Model Intergovernmental Agreement

    Aug 20, 2012