This thesis was conducted to examine the impact of the evolution of FATCA on Lebanon. This study discusses the evolution of the U.S tax system, and its attempt to combat U.S tax evasion beginning with the Qualified Intermediary Program and ending with the U.S Foreign Account Tax Compliance Act (FATCA). Moreover, it entails the evolution of the FATCA regulations and analyzes this evolution with all the modification of these regulations. A detailed timeline of the evolution of the FATCA status as well as the projected timeline are highlighted. Interviews with four head of legal compliance officers ...