Click the 'X' in the top right corner to close this window.
Global Information Reporting & Withholding Newsbrief
This publication provides readers with the latest news and insights regarding domestic and international information reporting and withholding, including in-depth perspectives on new IRS protocols and procedures as well as the techniques, tools, and technology to keep your company at the forefront of compliance.
June 2013
- Draft FATCA-related IRS forms: A snapshot of those released so far
- European Commission seeks to expand automatic information exchange between EU Member States
- HM Treasury and HMRC release details outlining the implementation of FATCA in the UK
- BMF announces the release of the German Intergovernmental Agreement for implementing FATCA
April 2013
- New FATCA guidance for qualified intermediary, withholding foreign partnership, and withholding foreign trust applicants
- New multilateral action to combat tax evasion
- IRS releases draft FATCA registration forms and additional information regarding FFI lists
- Applying FATCA to captive insurance arrangements: Surprising results may occur
February 2013
January 2013
- How do the final FATCA regulations impact insurers?
- The FATCA regulations available for download in an easy-to-read format
- Final FATCA regulations issued: Let the compliance begin
- Taking control of FATCA: Building effective internal controls and certifying compliance – A PwC whitepaper
- IRS releases proposed regulations implementing pilot program to truncate taxpayer identification numbers
- FBAR filing date extended to June 30, 2014 for certain officers and employees with signature authority over company accounts
December 2012
- FATCA IGA update: How the Mexico and Denmark agreements compare to the model
- HM Treasury and HMRC release details outlining the implementation of FATCA in the UK
November 2012
- Treasury releases second model agreement for implementing FATCA
- EU Finance Ministers consider green light for enhanced cooperation on financial transaction tax
- IRS Chief Counsel issues memorandum regarding a withholding agent's ability to rely on e-mailed or faxed Forms W-8
- US Treasury expects finalization of more FATCA intergovernmental agreements by year-end
October 2012
- IRS extends effective dates for certain provisions of FATCA and modifies a number of key concepts
- Green light for EU financial transactions tax via enhanced cooperation
September 2012
- HMRC guidelines on new UK-US FATCA agreement provide insights and invite comments
- United States and United Kingdom sign first bilateral FATCA intergovernmental agreement
August 2012
- New draft Forms W-8EXP and W-8ECI may resolve conflicts over the "capacity" of a signer
- FATCA protocol on derivatives can yield streamlined modifications
- Another draft Form W-8 is released by the IRS
July 2012
- Treasury releases model intergovernmental agreement for implementing FATCA
- IRS simplifies process for certain US citizens residing overseas to comply with filing obligations
- IRS releases 2012 Form 1099-K for Payment Card and Third Party Network Transactions
June 2012
- This Year's FBAR must be received by Treasury by Friday June 29, 2012
- Treasury issues separate joint statements with Japan and Switzerland to facilitate the implementation of FATCA
May 2012
- Summary of IRS hearing on proposed FATCA regulations
- Change to Form 1099-C, Cancellation of Debt, will require lenders to provide more information about the date the debt is cancelled
- IRS delays effective date for broker reporting rules related to debt instruments and options
April 2012
- IRS issues final guidance extending information reporting of U.S. bank deposit interest paid to non-resident aliens
- Impact of FATCA on multinational corporations that are not in the financial services industry
February 2012
- The new proposed FATCA regulations: Overview
- FBAR filing date extended to June 30, 2013 for certain officers and employees with signature authority over company accounts
January 2012
- Top ranking U.S. Treasury official provides insight on issues affecting the implementation of FATCA
- Now is the time to notify officers and employees of their 2012 FBAR-related reporting obligations
- IRS provides transitional relief for issuer returns due January 17, 2012
- Final issuer report form released by the IRS
December 2011
- The IRS issues a series of notices providing interim guidance regarding the implementation of information reporting obligations under Section 6050W
- IRS issues important regulations on reporting of foreign financial assets
- Proposed regulations on basis reporting of debt instruments and options are issued
- FBAR Update
