ABBL

The US Treasury Department and IRS  released for publication in the Federal Register proposed regulations (REG-121647-10) as guidance concerning information reporting by foreign financial institutions for U.S. accounts, and withholding on certain payments made to foreign financial institutions and other foreign entities under the Foreign Account Tax Compliance Act (FATCA).

(Source: The US Treasury Department and IRS)

Related files: 

Regulations Relating to Information Reporting by FFI and Withholding on Certain Payments to FFI & Other Foreign Entities