U.S. Foreign Account Tax Compliance (FATCA) Authoritative Source Content
The Foreign Account Tax Compliance Act (FATCA) was passed as part of the HIRE Act and requires that foreign financial Institutions and certain other non-financial foreign entities report on the foreign assets held by their U.S. account holders or be subject to withholding on applicable payments. This Authoritative Source contains Subtitle A, Chapter 4, Sections 1471-1474 of Title 26 (Internal Revenue Code) of the US Code.
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Mappings for the Foreign Account Tax Compliance (FATCA) Authoritative Source Content to the RSA Archer Control Standard Library are available in the authoritative source content pack.
The Foreign Account Tax Compliance (FATCA) Authoritative Source Content is available with the use of the RSA Archer Policy Program Management, RSA Archer IT Policy Program Management, and/or RSA Archer Authorization and Assessment use cases. No additional license is required.
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