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- Anton Joseph is a Writer at CCH.
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Tag Archives: financial services
Urged by the financial services industry that the rules under FATCA would be “totally unworkable” the IRS issued several Notices (2010-60, 2011-34 and 2011-53) to ease the implementation of FATCA. Now come the proposed Regulations containing some relief, especially in the start date of the obligations under the Act. The proposed regulations exclude from the definition of withholdable payment any payment made under an obligation outstanding on 1 January 2013. Therefore payments on obligations entered into before 1 January 2013 … Continue reading