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Internal Revenue Service › FATCA Timeline › Reporting Requirements

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Eversheds Sutherland (US) LLP

Swiss sign Model 1 IGA with United States and resolve transition issues

Eversheds Sutherland (US) LLP on

On June 27, 2024, Switzerland and the United States executed the Agreement between Switzerland and the United States of America to Improve International Tax Compliance and to Implement FATCA (New IGA), which will take effect...more

Foodman CPAs & Advisors

US Banks wanting to be ahead of the FATCA game must master international tax compliance

Foodman CPAs & Advisors on

The terms FDAP (Fixed, Determinable Annual and Periodical Income) and ECI (Effectively Connected Income) are expansive terms. They are the backbone behind the tax withholding, and reporting requirements imposed on US Banks...more

Foley Hoag LLP

FATCA: IRS Extends Transitional Rules

Foley Hoag LLP on

On September 18, 2015, the IRS announced its intention to amend the U.S. FATCA regulations to extend the effectiveness of certain transitional rules, including...more

Troutman Pepper

FATCA Withholding And Reporting Deferred For Six Months

Troutman Pepper on

In response to taxpayer concerns about the practicality of meeting certain FATCA compliance timeline dates, the IRS, in Notice 2013-43 issued today, has extended some of those dates and made certain conforming changes. ...more

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