1. Kukushkin Vladimir Mikhailovich Ural State Law University сandidate of laws аssociate professor

2. The main goal is the prevention and detection of tax offences related to evasion of US residents from taxes, by creating additional system of the control over incomes of the taxpayers of the USA.

3. 1. U.S. citizens. 2. Permanent US residents (resident aliens): 3. All U.S. legal entity (Association, partnership, company). 4. A foreign legal entity, if 10 or more percent share in their authorized capital (shares, income in the partnership, the beneficial interest in the trust) directly or indirectly owned by one or more American party ( i.e. the United States citizen, permanent resident of the United States to a resident of the U.S. or U.S. legal entity)

4.  registration in the internal revenue Service (IRS) and the agreement on cooperation  monitoring "American" accounts and the provision of information on such accounts to the IRS  deduction of 30% from the sums received in favor of FFI that do not support FATCA, and in favour of individuals-holders, to avoid information disclosure

5. FATCA and the national law of Russia: the requirements FATCA contradict the current legislation of Russia. Meanwhile, as of 3.06.2014 the IRS has registered 515 financial organizations.

6.  more than 77 000 financial institutions from around the world were registered in the IRS  FATCA and member States of the BRICS  FATCA and the European Economic Union  assessment of FATCA from the standpoint of international law