U.S.A.: FATCA : IRS publishes instructions for Form W-8IMY
On 18 June 2014, the U.S. Internal Revenue Service (IRS) published final instructions for the Form W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting.
The instructions provide clarifications on the completion of the form and can be accessed on the IRS website.
We continue to monitor the implementation of FATCA and will provide more information as it becomes available.
This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice. |