The Resource IRS issues second round of FATCA guidance

IRS issues second round of FATCA guidance

Label
IRS issues second round of FATCA guidance
Title
IRS issues second round of FATCA guidance
Creator
Subject
Language
eng
Summary
Notice 2011-34 provides guidance to foreign financial institutions on several important Foreign Account Tax Compliance Act (FATCA) implementation issues including identifying pre-existing individual U.S. accounts, and "passthru payments", qualifying as a "deemed-compliant" entity, and coordinating the application of FATCA to qualified intermediaries
Citation source
In: Journal of international taxation. - New York. - Vol. 22 (2011),
http://library.link/vocab/creatorName
  • Michaels, M.J
  • De Pasquale, P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • FATCA
  • withholding tax
  • foreign source income
  • foreign bank
  • information duty
  • qualified intermediary
Label
IRS issues second round of FATCA guidance
Instantiates
Publication
Label
IRS issues second round of FATCA guidance
Publication

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      52.37366609999999 4.9336932
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