Temporary Regulations

Yesterday, the IRS added three new FAQs to its list of frequently asked questions on compliance with the Foreign Account Tax Compliance Act (“FATCA”).  The questions address the need for withholding agents to obtain foreign TINs or dates of birth for nonresident alien or foreign entity on beneficial owner withholding
Continue Reading New FATCA FAQs Address Date of Birth and Foreign TIN Requirements for Withholding Certificates