• Foreign Investor Forms W-8: An update of Forms W-8 on file for non-U.S. investors is generally recommended by December 31, 2018 to ensure that a date of birth (DOB) and non-U.S. taxpayer identification number (Foreign TIN)...more
10/8/2018
/ Asset Management ,
Certifications ,
Common Reporting Standard (CRS) ,
Controlling Person ,
Derivatives ,
FATCA ,
FBAR ,
Filing Deadlines ,
Foreign Investment ,
Form W-8 ,
Gross Proceeds ,
Income Taxes ,
Intergovernmental Agreements ,
Investment Funds ,
Investment Management ,
Investors ,
IRS ,
OECD ,
Reporting Requirements ,
Section 871(m) ,
Swaps ,
Withholding Tax
Key Points -
- Transitional relief for non-U.S. investment funds that have been previously permitted to provide only a sponsor’s GIIN to avoid incurring FATCA withholding ends on December 31, 2016.
- U.S....more
Under transitional relief, certain non-U.S. investment funds, including Cayman Islands funds, that qualify as foreign financial institutions (FFIs), have been permitted to certify their status under the U.S. Foreign Account...more