U.S.A.: FATCA : IRS publishes updated Qualified Intermediary (QI) Agreement

30.06.2014

On 27 May 2014, the U.S. Internal Revenue Service (IRS) published on their website the further updated Qualified Intermediary (QI) Agreement.
This latest version of the QI Agreement (Revenue Procedure 2014-39), which can be viewed via FATCA – Revenue procedure 2014-39, updates and replaces the previous QI Agreement (Revenue Procedure 2000-12, 2000-1 C.B. 387).

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.