M&A Checklist: Add FATCA GIIN Assignment/Deregistration
While your colleagues are making their way through a complex list of to dos on the sale of a subsidiary or of a multi-tiered structure,...
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Elizabeth A. McMorrow
- Dec 22, 2022
Is Anyone at the IRS Reinstating GIINs?
Financial Institutions (FIs) around the world find themselves with terminated FATCA accounts. As a result their Global Intermediary...
Elizabeth A. McMorrow
- Apr 25, 2022
FATCA: Reversing Agreement Terminated Status
Certain entities may register in the IRS FATCA portal and, upon registration approval, receive a Global Intermediary Identification...
Elizabeth McMorrow
- Jul 12, 2021
IRS FFI Agreement Terminated. Now What?
If you missed the July 1 deadline for submitting a FATCA Responsible Officer (RO) Periodic Certification, the Internal Revenue Service...
Elizabeth A. McMorrow
- Aug 19, 2020
Why Would an Individual Obtain a GIIN for Herself?
That is actually not a rhetorical question and I don’t know the answer. I came across a peculiar FATCA Expanded Affiliated Group (EAG)...
Elizabeth A. McMorrow
- Jan 6, 2020
Lost FATCA Access Code?
Are you getting 2020 off to a constructive start by getting your FATCA files in order? It can be quite a sticking point if you discover...
Elizabeth A. McMorrow
- Oct 24, 2019
Foreign Trusts: South Dakota Regulators’ Tips
The South Dakota Trust Association hosted its third annual Fall Forum on October 17 & October 18, 2019. We were fortunate to have Scott...
Elizabeth A. McMorrow
- Jun 4, 2019
FATCA: Add a Click to Deregistration
Your Foreign Financial Institution (FFI) has been sold or dissolved. You remember to cancel the FFI’s IRS FATCA portal registration. ...
Elizabeth A. McMorrow
- Nov 24, 2017
CRS & FATCA: Singapore Sub-Fund Deregistration & Service Provider Limitations
The Inland Revenue Authority of Singapore (IRAS) issued a reminder to financial institutions that an entity that is or becomes a...
Elizabeth A. McMorrow
- Dec 30, 2016
New CRS Rule: Non-Reporting FIs Must Register in Cayman AEOI Portal
The Cayman Islands issued The Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment)...
Elizabeth A. McMorrow
- Dec 22, 2016
FATCA: Limited Conditional Status Terminates on January 1, 2017
To provide a bridge between the start of FATCA and the time necessary for jurisdictions to enter into Intergovernmental Agreements (IGAs)...
Elizabeth A. McMorrow
- Oct 4, 2016
Sponsored Entity Registration Procrastination
The IRS requires that some sponsoring entities register their sponsored entities for their own Global Intermediary Identification Numbers...
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