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

Additional details on the FATCA GIIN - 04/07/2013


DOWNLOAD  

Additional details on the FATCA GIIN

Foreign Financial Institutions (“FFIs”) must register with the IRS to obtain a Global Intermediary Identification Number (“GIIN”) and agree to certain administrative, documentation, withholding, and reporting requirements to avoid a 30 percent withholding tax on U.S. source income beginning January 1, 2014.

The IRS has previously released the format of the GIIN, but the recent IRS comments provide additional examples that help decipher the meaning of each of the four parts of the ID.

For additional details, please find enclosed the news alert prepared by our US colleagues.

Draft of Form W-8ECI

The IRS has released another draft of the Form W-8ECI for income effectively connected with a U.S. trade or business. Unlike the other recent Form W-8 releases, the Form W-8ECI has not undergone significant changes.

Instructions to accompany the newly released draft form were not released.

For additional details, please find enclosed the news alert prepared by our US colleagues.

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

Page Last Updated

Contacts

Name:
Pascal Noël
Company:
Deloitte Luxembourg
Job Title:
Partner - Tax - International Tax-GFSI
Phone:
+352 451 452 571
Email
pnoel@deloitte.lu
Name:
Alain Verbeken
Company:
Deloitte Luxembourg
Job Title:
Directeur - Tax - International Tax-GFSI
Phone:
+352 451 452 513
Email
averbeken@deloitte.lu

Share

 

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

Recently published