Editor: Jacob Puhl, J.D., LL.M.
Rev. Proc. 2017-15 (the 2017 QI Agreement) allows foreign persons to enter into an agreement with the IRS to simplify their obligations as withholding agents under Chapters 3 and 4 and as payers under Chapter 61 and Sec. 3406 for amounts paid to their account holders under the Internal Revenue Code. Under the terms of the
Tagged: FATCA NEWS