U.S.A.: FATCA: IRS publishes new Form 1042-S for 2015 and Publication 515
On 5 January 2015, the U.S. Internal Revenue Service (IRS) published on their website the following new documentation regarding FATCA:
- Form 1042-S for 2015; and
- Publication 515 - Withholding of Tax on non-resident Aliens and Foreign Entities.
We continue to monitor the US market and will provide more information as it becomes available.
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