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FATCA and pre-existing individual accounts

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FATCA and pre-existing
  • FATCA and pre-existing individual accounts
  • August 2012
  • 297 KB
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According to the most recent guidance issued by the IRS on 14 July 2011, Notice 2011-53, the effective date for FFI Agreements will generally be 1 July 2013. The FFI will be identified as a participating FFI and thus avoid FATCA withholding that begins 1 January 2014. The IRS anticipates publishing proposed regulations by 31 December 2011, and final regulations are expected before the end of 2012.

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