The Resource FATCA for withholding agents

FATCA for withholding agents

Label
FATCA for withholding agents
Title
FATCA for withholding agents
Creator
Subject
Language
eng
Summary
As new guidance is released relating to withholding certificates. This article gives an overview of the changes, enforcement and the implications for the industry. It looks at (I) the background, (II) transitional period, (III) changes to forms, (IV) presumption rules, (V) documentary evidence, (VI) validity period, (VII) capacity to sign, (VIII) potential reduction in FATCA reporting with Form 1099 and (IX) backup withholding exemptions
Citation source
In: Tax planning international : European tax service. - London. - Vol. 16 (2014),
http://library.link/vocab/creatorName
  • Leone, A
  • Fenton, A.R
  • Giralt, M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • FATCA
  • disclosure
  • withholding agent
Label
FATCA for withholding agents
Publication

Library Locations

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