United States - IRS Delays, Clarifies and Adds to FATCA Requirements
- United States
- P. Carman
- Derivatives & Financial Instruments, 2011 (Volume 13), No 5
- 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.