IRS announces extended timelines for FFIs to perform due diligence under the FFI Agreement and for FATCA withholding phase-in.

IRS FATCA update regarding FFI registration.

Dicembre 2011: Lo scopo di questo articolo è quello di dare una visione d'insieme delle direttive fornite ad oggi e della normativa FACTA ed esaminare gli aspetti principali del regime FACTA. Esempi di ritenute FACTA e riquadri laterali ampliano i concetti presentati.

IRS final and temporary regulations to coordinate FATCA with US tax provisions relating to NRA withholding and information reporting, backup withholding, portfolio interest exemption and related administrative rules.

Note: OFR submitted version.

Final and temporary regulations regarding the information reporting and withholding by FFIs.

Note: OFR submitted version.

FATCA (final) regulations published by the US Treasury on 28 January 2013.

Internal Revenue Code, Subtitle A, Chapter 4, Section 1471 to 1474.

Technical corrections and amendments to the FATCA Regulations.

Draft of the Senate Foreign Account Tax Compliance Act of 2009.

FATCA registration form (alternative to registration on FATCA web site).

This IRS document describes the 19-character composite identifiers of the GIIN (Global Intermediary Identification Number) that will be assigned to Participating FFIs and Deemed Compliant FFIs.

General explaination of the Obama Administration's fiscal proposals for 2010 including FATCA proposal.

The Hiring Incentives to Restore Employment ("HIRE") Act of 2010. Section 501 containes the FATCA provisions

Technical Explanation of the HIRE Act prepared by the Joint Committee on Taxation of the US Congress, February 23, 2010.

Technical explanation of the proposed "Foreign Account Tax Compliance Act of 2009" prepared by the Joint Committee on Taxation of the US Congress, October 27, 2009.

IRS initial guidance regarding FATCA.

IRS issues additional guidance regarding FATCA, including revised due diligence procedures for pre-existing accounts and passthru payments.

IRS announces FATCA transitional relief including phase-in of FATCA withholding and timeframe for performing pre-existing account due diligence procedures.

IRS announces 6-month delay of FATCA implementation, revised date is 1 July 2014.

Draft FFI Agreement for Participating FFIs and Reporting Model 2 FFIs.

In Notice 2014-33, the IRS announces FATCA transitional relief to be incorporated in amended FATCA regulations that will provide, among other things, for FFIs to treat entity accounts opened between July 1, 2014 and December 31, 2014 as preexisting accounts and modification of standards or knowledge for accounts documented before July 1, 2014.

Extension of FATCA transitional rules for gross proceeds, passthru payments, limited branches and FFIs and sponsored entities.

Proposed Treasury Regulations implementing the FATCA regime, released on February 8, 2012.

IRS guide for FFI registration on the FATCA Portal (07-21).

FFI Agreement for Participating FFIs and Reporting Model 2 FFIs.

Corrected FFI Agreement (replaces Revenue Procedure 2014-10)

Updated FFI agreement, supersedes Revenue Procedure 2014-13.

Reprint of "The Current State of FATCA and its Likely Impact on QIs in Europe" from Tax Notes International, December 12, 2011.