The Resource FATCA, the U.S.-Canada IGA, and trusts
FATCA, the U.S.-Canada IGA, and trusts
Resource Information
The item FATCA, the U.S.-Canada IGA, and trusts represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item FATCA, the U.S.-Canada IGA, and trusts represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- FATCA, the U.S.-Canada IGA, and trusts
- Title
- FATCA, the U.S.-Canada IGA, and trusts
- 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
- Label
- FATCA, the U.S.-Canada IGA, and trusts
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/FATCA-the-U.S.-Canada-IGA-and-trusts/lUNrGj5uO9g/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/FATCA-the-U.S.-Canada-IGA-and-trusts/lUNrGj5uO9g/">FATCA, the U.S.-Canada IGA, and trusts</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/FATCA-the-U.S.-Canada-IGA-and-trusts/lUNrGj5uO9g/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/FATCA-the-U.S.-Canada-IGA-and-trusts/lUNrGj5uO9g/">FATCA, the U.S.-Canada IGA, and trusts</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
