FATCA Passthru 2017 The Essential Guide for Multinational Corporations

potentially foreign pass thru payments for calendar year. 2017. 2014. 2013. 2012. Page 15. PwC. (1) IGA: Intergovernmental Agreement. (2) ... January 1, 2017. Withholding on foreign passthru payments. The Proposed Regulations reserve on the definition of a foreign passthru payment; the term ... ... Foreign Account Tax Compliance Act ("FATCA"). FATCA is the government's ... passthru payments made after January 1, 2017. Additionally ... An FFI may register on Form 8957, Foreign Account Tax. Compliance Act (FATCA) Registration, via the FATCA registration website available at. Participating FFIs are not required to withhold on foreign passthru payments until the later of January 1, 2017 or six months after the date on which Treasury ... Accounts from 1 January 2017. Page 122. 122. For all New Individual ... withhold on 'foreign passthru payments' which is included in the US. Under FATCA, payments to foreign financial ... Withholding with respect to foreign passthru payments will not be required until 2017 at the. Foreign passthru payments made to recalcitrant account holders and nonparticipating FFIs by a participating FFI are also subject to withholding; ... ... 2017 in any case. Understandably, however, parties to non-US ... foreign passthru payments (Treas. Reg. § 1.1471- 2(b)(2)(i)(B)). 6 ... just a starting point and only addressed some pieces of the basic FATCA structural framework. ... the IRS, and withhold on “passthru payments” (withholdable ...