U.S.A.: FATCA : IRS posts Frequently Asked Questions
The U.S. Internal Revenue Service (IRS) has published online two sets of Frequently Asked Questions (FAQ), as follows:
- FAQ addressing issues in relation to the FATCA registration system; and
- FAQ dealing with FATCA issues involving qualified intermediaries and, separately, registration and IGAs.
We continue to monitor the implementation of FATCA and will provide more information as it becomes available.
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