Finanse publiczne · 06/03/2014

Final and Temporary Regulations on Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments

The U.S. government has released final and temporary regulations regarding information reporting by foreign financial institutions and withholding on certain payments to foreign financial institutions and other foreign entities. These regulations apply to persons making U.S.-related payments to FFIs and other foreign entities, as well as payments by FFIs to other persons.