Further Guidance on the Implementation of FATCA and Related Withholding Provisions

FATCA / CRS, Interesting Jurisdictions, Tax Planning for Singapore /

Extract of Commentary from Deloitte –   http://www.fsitaxposts.com/2014/05/03/notice-2014-33-limited-transition-relief-fatca-u-s-withholding-coordination-rules/ Note: The above reference link was live in May 2014, but it has since been taken down. On May 2, the U.S. Treasury and Internal Revenue Service released Notice 2014-33. Basically, the Notice provides for a so-called “soft open’, new entity accounts are given another 6 months, […]

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