FAQs concerning registration, QIs and withholding entities
The IRS has posted two sets of “frequently asked questions” (FAQs) concerning FATCA.
- The first set of FAQs (dated September 17) contains 30 questions and answers that focus on FATCA registration issues.
- The second set of FAQs (dated September 16) concerns FATCA issues involving qualified intermediaries (QIs), intergovernmental agreements (IGAs) and other registration issues.
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