Legal
FATCA – Status of jurisdictions with agreed-in-substance, but unsigned, IGAs at close of 2014
The IRS has released an advance version of Announcement 2014-38 containing jurisdictions that have been treated as if they have agreed “in substance” to a FATCA intergovernmental agreement (IGA), but that do not in fact sign the IGA before December 31, 2014. Announcement 2014-38 [PDF 162 KB] provides that the IRS…
Continue Reading
Subscribe to unlock the full article and access premium financial content.
Click here to read the full story: KPMG