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United States - IRS Delays, Clarifies and Adds to FATCA Requirements

Country:
United States
Author:
P. Carman
Issue:
Derivatives & Financial Instruments, 2011 (Volume 13), No 5
Published:
23 September 2011
This article deals with two Notices published by the US IRS in 2011 amending US withholding rules for US-source payments by non-US entities in 2011. The Notices provide more details on what requirements non-US entities should expect in view of payments from US sources and amended the dates of enforcement of different withholding rules.
 
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