FATCA Pass-Through Payments A Comprehensive Guide for 2017

FATCA subjects to withholding certain payments made by FFIs to nonparticipating FFIs and recalcitrant account holders (Foreign Passthrough ... ... 2017, or the date of publication in the Federal Register of final regulations defining foreign passthru payment. As announced in Notice 2015 ... A passthru payment that is a withholdable payment would be subject to FATCA ... payments made before January 1, 2017. Instead ... The IRS has issued proposed new regulations that will further delay the imposition of withholding tax on foreign passthru payments. alternative approach to achieve the policy objectives of foreign passthru payment and gross proceeds withholding that minimizes burden. 2. Documentation of ... More Grandfathering. The proposed regulations would exclude from the definition of withholdable payment and passthru payment any payments under ... The table below shows regulations, rulings, notices, announcements, and other FATCA-related guidance or requirements. 31, 2018, or the date of the publication of the final Treasury Regulations defining the term Foreign Passthrough Payment. ... 2017 (the 2017 ... FATCA imposes new reporting and withholding obligations on foreign financial institutions and certain other foreign persons which must be complied with in order ... U.S. withholding tax will apply to foreign passthru payment to a recalcitrant account holder or a nonparticipating FFI that is made after the ...