Abstract
FATCA was unilaterally enacted by the US in March 2010 to address tax evasion by US taxpayers using offshore accounts. Much has occurred during the ensuing 4 years as the world prepares for FATCA’s July 1, 2014 effective date.This slide deck titled, Offshore Accounts: FATCA Background, Developments, and Key Issues, was prepared for a March 24, 2014 speech sponsored by the University of Baltimore School of Law and the Maryland State Bar Association. Ultimately the key question is whether FATCA will be successful, and if so, how long will it take?
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