FATCA FAQ States Certification Requirement After Defaults, Failures

FATCA FAQ States Certification Requirement After Defaults, Failures

Internal Revenue Service

The IRS has updated a prior list of frequently asked questions on Foreign Account Tax Compliance Act requirements, addressing the certification requirement under the qualified intermediary agreement when the QI’s responsible officer has identified a default event or a material failure before the QI’s certification date.

The IRS has updated a prior list of frequently asked questions on Foreign Account Tax Compliance Act requirements, addressing the certification requirement under the qualified intermediary agreement when the QI’s responsible officer has identified a default event or a material failure before the QI’s certification date.

The IRS has updated a <a href="/lr/resolve//289vg">prior list</a> of frequently asked questions on Foreign Account Tax Compliance Act requirements, addressing the certification requirement under the qualified intermediary agreement when the QI’s responsible officer has identified a default event or a material failure before the QI’s certification date.

The IRS has updated a prior list of frequently asked questions on Foreign Account Tax Compliance Act requirements, addressing the certification requirement under the qualified intermediary agreement when the QI’s responsible officer has identified a default event or a material failure before the QI’s certification date.