Revised Forms W-8 clarify some FATCA issues – but not all

Introduction
Registered trustees’ GIIN to be provided on W-8 of trustee-documented trust
Non-reporting IGA FFI must certify to applicable IGA
Not all sponsored entities must have GIIN
Requirement to include non-US tax identification number
Which form

FULL ARTICLE http://www.internationallawoffice.com/Newsletters/Private-Client-Offshore-Services/USA/Kozusko-Harris-Duncan/Revised-Forms-W-8-clarify-some-FATCA-issues-but-not-all

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