US IRS issues FATCA regulations, updates agreements for FFIs, QIs

The US IRS in late December issued a slew of FATCA guidance, including updated agreements for foreign financial institutions and qualified intermediaries (QIs).

Included in the release were final chapter 4 regulations; temporary chapter 4 regulations; regulations finalizing certain temporary regulations under chapters 3 and 61 and sections 871, 3406, and 6402; and new temporary regulations providing guidance under chapter



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