The Resource FATCA, the U.S.-Canada IGA, and trusts

FATCA, the U.S.-Canada IGA, and trusts

Label
FATCA, the U.S.-Canada IGA, and trusts
Title
FATCA, the U.S.-Canada IGA, and trusts
Creator
Subject
Language
eng
Summary
5 May 2014. That was the last date a foreign financial institution in a jurisdiction that has an intergovernmental agreement (IGA) in effect with the United States could register at www.irs.gov/fatca-registration in order to assure inclusion on the first list of foreign financial institutions the Internal Revenue Service (IRS) will publish on 2 June 2014. Foreign financial institutions (FFIs) that register at the IRS portal will be assigned a Global Intermediary Identification Number (GIIN). Although withholding agents may rely on the payee's GIIN for payments made before 2017 with regard to financial obligations outstanding on 30 June 2014, unless the withholding agent can confirm the GIIN of the payee on the IRS's published FFI list, the agent must still withhold on payments to that payee that are subject to FATCA
Citation source
In: Tax management international journal. - Arlington. - Vol. 43 (2014),
http://library.link/vocab/creatorName
Ward, R.E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • FATCA
  • IGA
  • trust
  • withholding agent
Label
FATCA, the U.S.-Canada IGA, and trusts
Instantiates
Publication
Label
FATCA, the U.S.-Canada IGA, and trusts
Publication

Library Locations

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