What FATCA IGA (Tax Compliance) requires
The Foreign Account Tax Compliance Act (FATCA) is a U.S. federal law requiring foreign financial institutions (FFIs) to report the assets of U.S. account holders. The legislation is primarily implemented through Intergovernmental Agreements (IGAs) (Model 1 & Model 2), which provide a legal framework for FFIs to report to their national authority or the IRS, ensuring global tax transparency.
Pillar: Banking & Global Finance · Authority: Internal Revenue Service (IRS) · Version: 1.1.0 · Last updated:
Primary source: https://www.irs.gov/businesses/corporations/foreign-account-tax-compliance-act-fatca
SHA-256 integrity: d8c547743d496c8e316d1fa743d0af2021c85efeb33e6456e1dbf1040d4bdea5
Primary Citations — 6 traced to source
- 26 U.S.C. §§ 1471-1474 (Internal Revenue Code: Taxes to Enforce Reporting on Certain Foreign Accounts)
- 26 CFR §§ 1.1471-1 through 1.1474-7 (Treasury Regulations implementing FATCA provisions)
+ 4 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/fatca-iga-compliance.json — 6-field metadata
- Vault (full node): /api/v1/vault/nodes/fatca-iga-compliance.json — full 13-key payload, $0.01 USDC (L402/Skyfire/Direct Base)
- Canonical URL: https://bidda.com/intelligence/fatca-iga-compliance
- Back to registry: Browse all 10,099 compliance nodes