FATCA Certifications Delayed And Other Welcomed Guidance Issued

Keywords: FATCA Certifications, IRS, Notice

On January 19, 2016, the US Internal Revenue Service
(“IRS”) issued Notice 2016-08 (the “Notice”),
which announced the intention to amend the Treasury regulations
promulgated under chapter 4 of the Internal Revenue Code

Most notably, the Notice delays the provision of the FATCA
preexisting account certification relating to participating foreign
financial institutions (“participating FFIs”) and

FULL ARTICLE http://www.mondaq.com/unitedstates/x/460314/tax+authorities/FATCA+Certifications+Delayed+And+Other+Welcomed+Guidance+Issued


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