Developments and Trends in Tax Withholding and Reporting
Following the July 31, 2017, deadline for renewing an FFI agreement, the IRS announced in a new FAQ that a participating FFI (including a reporting model 2 FFI) that renews its FFI agreement by October 24, 2017, will continue to be treated as a participating FFI. Rev. Proc. 2017-16, which includes the current FFI…
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