September 13, 2016

In April 2016, the IRS released a new Form W-8BEN-E.  The old 2014 Form W-8BEN-E is permitted to be used for six months subsequent to the release of the new form.  The mandatory date to use the 2016 form is creeping up on us as November 1, 2016 approaches.

For a Fo...

September 1, 2016

India and the USA entered into a Model 1 IGA for implementation of FATCA on 31st August, 2015. As part of the IGA implementation, India’s income tax rules included an alternate procedure for due diligence (Rule 114H(8)).

This rule required financial institutions to obt...

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