FATCA decision treesFFIs and USFIs |
Listed below are FATCA decisions trees for Foreign Financial Institutions (FFIs), U.S. Financial Institutions (USFIs) and Non-Financial U.S. Entities (“NFUSEs”).
Decisions trees allow you to navigate the FATCA requirements for pre-existing accounts in a clear, linear fashion, without having to be a FATCA expert.
These tools can be used to assist clients with business decisions and timing for FATCA implementation.
In addition, attached is a slide illustrating important FATCA dates related to legislation, IRS guidance, and withholding phase-in.
Should you have any queries on the above or on other FATCA issues, please do not hesitate to contact a dedicated member of our Irish FATCA team.
Non-Financial U.S. Entities (“NFUSEs”) decision tree