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Analysis of Final FATCA Regulations

PDF 2 MB

A section-by-section analysis of the final FATCA regulations

FATCA

KPMG's Global FATCA team provides FATCA-related information on itswebsite. The Foreign Account Tax Compliance Act (FATCA) is U.S. law that prevents offshore tax abuses by U.S. persons and affects global financial institutions, investment entities, as well as national banks and other financial organizations, which must report details on their U.S. clients directly.

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United States - KPMG - Research - TaxNewsFlash - United States

FATCA in TaxNewsFlash

KPMG reports of developments concerning the Foreign Account Tax Compliance Act (FATCA)

Welcome to the new website of KPMG’s TaxNewsFlash. Prior editions of TaxNewsFlash (from 2015) are listed below, and are searchable by key words. If you would like a copy of any prior edition of TaxNewsFlash, send an email to US-KPMGWNT@kpmg.com with (1) date and (2) title. A copy will be sent to you as soon as possible.

4/29/2015

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FATCA - IGA signed with KuwaitNotice 2015-10 - Refund claims on non-resident alien, FATCA withholdings not deposited with Treasury

4/21/2015

4/15/2015

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4/13/2015

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3/27/2015

FATCA - Metadata user guide for FATCA reporting

FATCA - IDES testing opportunity

FATCA - New FAQ on ICMM notifications

FATCA - IGA signed with Uzbekistan

FATCA - IRS publications on FATCA reports, notifications

FATCA - IRS publication on electronic filing of Form 1042-S for tax year

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FATCA - New FAQs on reporting

FATCA - IGA signed with Croatia

FATCA - IGA signed with Belarus

FATCA - Reminder to renew QI, WP or WT agreements

FATCA - Example for IDES data packet preparation

FATCA - Updated instructions for Form 8938

FATCA - Text of IGAs with Qatar, Kosovo

FATCA - ICMM notification user guide, schema notification XML guide

FATCA - IDES gateway open

FATCA - Enroll by March 5 to participate in IDES testing

FATCA - Updated IDES guidance

FATCA - Final instructions for Form 1042-S for 2015

FATCA - FAQ regarding new account self-certification

FATCA - Instructions for filing Form 8938 and foreign financial asset

reporting

FATCA - IRS identifies issues relating to schema, digital certificate format

FATCA - IDES enrollment site opens, updated FAQs

FATCA - Text of Model 1 IGA signed by Qatar

FATCA - Text of IGAs signed by Bulgaria, Curaçao

FATCA - IDES user guide

FATCA - IRS forms for use in 2015

FATCA - Pub 5188 on metadata XML schema

FATCA Report - Form 8966, instructions for 2014

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©2015 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

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Research

RSS feeds

Analysis of Final FATCA Regulations

PDF 2 MB

A section-by-section analysis of the final FATCA regulations

FATCA

KPMG's Global FATCA team provides FATCA-related information on itswebsite. The Foreign Account Tax Compliance Act (FATCA) is U.S. law that prevents offshore tax abuses by U.S. persons and affects global financial institutions, investment entities, as well as national banks and other financial organizations, which must report details on their U.S. clients directly.

Resources

Global - KPMG - Research

FATCA in global TaxNewsFlash

KPMG reports of developments concerning the Foreign Account Tax Compliance Act (FATCA) and similar regimes

Welcome to the new website of KPMG’s TaxNewsFlash. Prior editions of TaxNewsFlash (from 2015) are listed below, and are searchable by key words. If you would like a copy of any prior edition of TaxNewsFlash, send an email to US-KPMGWNT@kpmg.com with (1) date and (2) title. A copy will be sent to you as soon as possible.

5/11/2015

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4/27/2015

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New Zealand - FATCA guidance on “recalcitrant accounts”

United Kingdom - FATCA implications for non-financial entities

Cayman Islands - No penalties for certain late FATCA notifications

Singapore - FATCA filing deadline extended to 31 July

Mauritius - FATCA reporting due 31 July

OECD - FAQs on “common reporting standard” (CRS)

Australia - Updated FATCA guidance

British Virgin Islands - FATCA reporting system launched

Vietnam - FATCA reporting guidance

Finland - Initial FATCA report due 30 April

Luxembourg - FATCA draft law submitted to Parliament

France - FATCA guidance

United Kingdom - Regulations reducing FATCA reporting

Singapore - FATCA, final reporting guidance

Panama - FATCA update

British Virgin Islands - FATCA update

Cayman Islands - FATCA portal available for 30 April notification

Canada - Upcoming key dates for FATCA

EU - Agreement with Switzerland, automatic exchange of information

Spain - FATCA reporting deadline extended

Malaysia - FATCA reporting guidance

OECD - EOI update concerning Switzerland, other countries

United Kingdom - Reduced FATCA reporting

Luxembourg - FATCA update

Switzerland - Automatic exchange agreement with Australia

South Africa - FATCA update

Spain - FATCA Form 290 on metadata XML schema

Cayman Islands - FATCA notification deadline extended to April 2015

Channel Islands - Guernsey’s FATCA reporting software

Luxembourg - New draft FATCA guidance

Netherlands - Details of FATCA guidance

Netherlands - FATCA guidelines, IGA explanatory notes

Luxembourg - Draft guidance for implementing FATCA agreement

Mexico - FATCA implementation guidance

Portugal - FATCA measures effective in 2015

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©2015 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.