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Dina Kapur Sanna co-authored an article, "FATCA and Non-US Trusts: An Overview," which was published in the Journal of International Tax, Trust and Corporate Planning. Dina and her co-authors provide an overview of how Foreign Account Tax Compliance Act applies to non-U.S. private asset-holding structures involving trusts, examine how different types of non-U.S. trusts and private trust companies are classified under FATCA and the reporting consequences of such classifications, and summarize some of the differences between the U.S. FATCA regulations and the rules applicable under the intergovernmental agreements between the United States and other jurisdictions. The authors note, "FATCA represents a sea change in the way non-US entities will do business with each other and their clients."
