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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November 3, 2020
#32890

SEC's New Rule on Funds' Use of Derivatives: Summary of Fund Board Responsibilities

[32890] November 3, 2020 TO: ICI Members Investment Company Directors SUBJECTS: Alternative...
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July 2, 2015
#29139

SEC Charges Auditor with Violating Auditor Independence Rules; Charges Fund Trustee and Fund Adminis...

In a settled enforcement action, the Securities and Exchange Commission charged a fund auditor with...
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July 2, 2015
#29139

SEC Charges Auditor with Violating Auditor Independence Rules; Charges Fund Trustee and Fund Adminis...

TO: ACCOUNTING/TREASURERS MEMBERS No. 14-15 SEC RULES MEMBERS No. 44-15 INVESTMENT COMPANY DIRECTORS...

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Past Meetings and Events

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

    Aug 20, 2012