This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print page

IRS announcement 2012-42: FATCA requirements timelines - 26/10/2012


Timelines for due diligence and other requirements under FATCA

On October 24, 2012 the IRS released Announcement 2012-42 delaying certain FATCA requirements. The announcement presents new timelines for due diligence, withholding and documentation requirements as well as guidance on gross proceeds and grandfathered obligations.

Please find here attached the alert issued by our US colleagues in relation to the Announcement 2012-42.

If you have any queries regarding the above, please do not hesitate to contact us.

Page Last Updated



Stay connected:
Get connected
Share your comments
More on Deloitte Luxembourg
Learn about our site

Recently published