New FATCA guidance for qualified intermediary, withholding foreign partnership, and withholding foreign trust applicants

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April 2013

Overview

Important guidance for entities that are classified as FFIs under FATCA and considering applying for qualified intermediary, withholding foreign partnership, or withholding foreign trust status.

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Dominick Dell'Imperio

Partner, PwC US

Kevin Brown

Principal, Tax Controversy and Regulatory Services Leader, PwC US

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