Global IRW Newsbrief

Global IRW Newsbrief: HM Treasury and HMRC release details outlining the implementation of FATCA in the UK
This Newsbrief identifies key changes from the draft UK Regulations released in December and highlights relevant aspects of the associated Guidance Notes.

Global IRW Newsbrief: BMF announces the release of the German Intergovernmental Agreement for implementing FATCA
This Newsbrief provides an overview of the key elements of the German-U.S. IGA and how it compares to the Model 1 IGA.

Global IRW Newsbrief: The widespread reach of FATCA: How will it affect your business?
Understanding the impact of FATCA and the path forward for non-financial multinational businesses.

Global IRW Newsbrief: New FATCA guidance for qualified intermediary, withholding foreign partnership, and withholding foreign trust applicants
The Internal Revenue Service (IRS) released important guidance on its website for entities that are classified as foreign financial institutions (FFI) under the provisions of the Foreign Account Tax Compliance Act (FATCA) and considering applying for qualified intermediary (QI), withholding foreign partnership (WP), or withholding foreign trust (WT) status.

Global IRW Newsbrief: IRS releases draft FATCA registration forms and additional information regarding FFI lists
The Internal Revenue Service (IRS) released draft Form 8957, Foreign Account Tax Compliance Act (FATCA) Registration, for public review and comment on April 5, 2013.

Global IRW Newsbrief: New multilateral action to combat tax evasion
On April 9, the Government of the United Kingdom announced an agreement with France, Germany, Italy and Spain to develop and pilot multilateral tax information exchange arrangements.

Global IRW Newsbrief: Applying FATCA to captive insurance arrangements: Surprising results may occur
A captive insurance company is an example of an entity that can produce surprising results when the FATCA rules are applied - affecting both the captive and other entities involved in the arrangement.

Global IRW Newsbrief: How do the final FATCA regulations affect asset managers?
Highlights key areas for consideration for asset managers (including notable changes from the proposed FATCA regulations).

Global IRW Newsbrief: How do the final FATCA regulations impact insurers?
The final regulations relating to the provisions of the Foreign Account Tax Compliance Act (FATCA).

Global IRW Newsbrief: Switzerland and the United States sign a FATCA Intergovernmental Agreement
On February 14, 2013, Switzerland and the United States signed an intergovernmental agreement (Swiss/US IGA) concerning the implementation of FATCA in Switzerland.

Global IRW Newsbrief: Final FATCA regulations issued: let the compliance begin
The Internal Revenue Service issued comprehensive final regulations implementing the information reporting and withholding tax provisions.