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- Anton Joseph is a Writer at CCH.
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Category Archives: FATCA
ISDA releases 2012 FATCA Protocol
The International Swaps and Derivatives Association (ISDA) has released a Protocol for the adherence of parties using the ISDA Master Agreement in their derivative transactions. The Protocol amends the tax provisions in the Master Agreement. The Protocol deals with the withholding obligations of the party making US source income payments to non US persons not complying with the reporting requirements of FATCA. The amendment will remove FATCA withholding tax from the definition of “Indemnifiable Tax” in the ISDA Master Agreement. … Continue reading

