October 29, 2018

At recent conferences IRS staff announced a change in certification requirements that has not yet been added to the IRS FATCA FAQs.  Regardless of the date of initial Global Intermediary Identification Number (GIIN) registration, an entity is now not required to comple...

October 22, 2018

FATCA requires U.S. Financial Institutions (USFIs) to withhold 30 percent on U.S. Source Withholdable Payments made to Foreign Financial Institutions (FFIs).  When is this enforcement stick applicable?


What Is a Withholdable Payment?


The term “U.S. Source Withholdable...

Please reload

  • LinkedIn Clean

Disclaimer: The information on this website is for general informational purposes only. Nothing on this site should be taken as legal advice. The viewing of this website does not constitute an attorney-client relationship. 

Copyright  © Elizabeth A. McMorrow Law LLC.  All rights reserved.