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Home/Regulations/Foreign Account Tax Compliance Act (FATCA) — Regulatory Reference
Regulatory Reference
Financial Services Global / EU high

Foreign Account Tax Compliance Act (FATCA) — Regulatory Reference

Cross-border financial data reporting — AutoPIL cross_border_restrictions policy enforced at data access.

Key Provisions
  • Reporting by Foreign Financial Institutions (FFIs) on US-person account holders
  • 30% withholding on US-source payments to non-compliant FFIs
  • Intergovernmental Agreement (IGA) frameworks — Model 1 and Model 2
  • Form 8966 reporting obligations
How AutoPIL Enforces It
  • Cross-border restriction policy controls AI agent access to FATCA-reportable account data by jurisdiction
  • Audit chain documents which agent accessed which jurisdiction's data, supporting IGA inquiries
  • Sensitivity classification of US-person indicia data enforced at retrieval
Policy EngineAudit LogSensitivity LabelsLineage
AutoPIL Policy IDs
FS-FATCA-CB-001Cross-Border FATCA Data Restriction
FS-FATCA-IGA-001IGA Jurisdiction Tagging in Audit Chain
Official Sources
https://www.irs.gov/businesses/corporations/foreign-account-tax-compliance-act-fatcahttps://www.treasury.gov/resource-center/tax-policy/treaties/Pages/FATCA.aspx

This page is a working reference and not a substitute for qualified legal review. Verify against official sources before use in compliance artifacts.

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