On June 22, 2012, the U.S. Internal Revenue Service announced important changes to the individual taxpayer identification number (ITIN) application process. Effective immediately, ITIN applications must include original documentation, or copies of such documents certified by the issuing agency. The new rules are likely to make it significantly more difficult and time-consuming to obtain an ITIN. Individuals for whom an ITIN application may be required should take into account the potential inconvenience of being without their passports or other original documents for 60 days or more. For more details, read this Flash International Executive Alert.