Navigating the Complexities of FATCA Pass-Through Payments A 2017 Guide

pending FATCA and non-FATCA related U.S. ... foreign passthru payments” will not be subject to withholding any earlier than. January 1, 2017. The proposed regulations defer withholdings on pass-through payments. A pass-through payment is any payment made by a foreign financial ... FATCA withholding generally will be required on payments made to FFIs ... passthru payments made after January 1, 2017. Additionally ... Payments treated as foreign passthru payments may be treated as ... January 1, 2017, gross proceeds from the sale or disposition of property of a type. Here, FATCA imposed withholding to on these “foreign pass-through payments” so that U.S. citizens could not avoid U.S. taxation by moving ... PFFI. Participating Foreign Financial Institution as defined in the US FATCA regulations ... 2017. The fund should also perform pre-existing account due ... Deferral of Effective Date of “Passthru Payment” Rules. The proposed regulations defer until at least 2017 the application of the rules ... ... passthru payments” (pay- ments attributable to withholdable payments) made to ... foreign pass thru payments until January 1, 2017, two years later than in. account holders before January 1, 2017. The proposed regulations ... FATCA withholding on foreign passthru payments begins. Full ... With respect to withholding on passthru payments, the Proposed Regulations indicate that withholding will occur no earlier than January 1, 2017, ...