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 this page

Information Reporting and Withholding

Dbriefs Q&A


On July 24, 2013, Deloitte hosted a Dbriefs webcast entitled, “Information Reporting and Withholding: A Potentially Significant Liability.” Questions received during the webcast are listed in the attachment, along with responses.

Sample question and answer

Question: How does Foreign Account Tax Compliance Act (FATCA) apply to an existing treaty that the U.S. may have with another foreign country?

Answer: FATCA withholding is imposed before NRA withholding. It is a flat 30% if there is a failure to document. If FATCA withholding does not apply, NRA withholding may apply and treaty rates would be applicable.

As used in this document, “Deloitte” means Deloitte Tax LLP, a subsidiary of Deloitte LLP. Please see for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.

Share this page

Email this Send to LinkedIn Send to Facebook Tweet this More sharing options

Stay connected