FATCA
- Filter by Legislation
- AIFMD
- Banking Reform Act 2013
- BRRD
- CASS
- CRR/CRD IV
- Dodd-Frank
- EMIR
- EU Benchmark Regulation
- FATCA
- FTT
- Liikanen
- MIFIR/MIFID II
- SFTR
- SSM/SRM
- UCITS
- Volcker
Wed 15 Mar, 2017
FATCA |
- Annual tax return reporting (Form 1042)
- Annual information reporting (Forms 1042-s)
- Reporting of foreign reportable amounts to NPFFIs ends.
Sun 01 Jan, 2017
FATCA |
- FATCA withholding begins on certain gross proceeds payments to non-compliant accounts
- FATCA withholding begins on foreign passthru (sic) payment (or 6 months after publication of regulations defining term, whichever is later)
- For qualified collective investment vehicles, date, by which policies aim to redeem or immobilize bearer interests
Sat 31 Dec, 2016
FATCA |
FDAP Payments by non-intermediaries on offshore obligations included on definition of witholdable payments
Thu 31 Dec, 2015
FATCA |
- Deadline for FFIs to complete remediation on pre-existing accounts, other than Prima Facie FFIs and high-value accounts.
- Final date for FFIs to qualify for Limited Branch & Limited FFI Status
Tue 15 Dec, 2015
FATCA |
- Annual tax return reporting (Form 1042)
- Annual information reporting (Form 1042-s)
- Reporting foreign reportable amounts to NPFFIs begins
Sun 15 Mar, 2015
FATCA |
- Tax return reporting begins (Form 1042)
- Information return reporting begins (Forms 1042-s)
Wed 31 Dec, 2014
FATCA |
Deadline for FFIs to complete remediation on pre-existing entity and high value accounts held by Prima Facie FFIs*
*Provided PFFIs FFI agreement is approved by IRS and effective on 31/12/13
Tue 01 Jul, 2014
- New account due diligence/identification begins
- Grandfathered Obligations: Payments on certain obligations outstanding on 1/7/14 are exempt from FATCA withholding.
- FATCA withholding begins on US source FDAP payments to new account holders identified as:
- NPFFIs
- Recalcitrants
- Passive NffEs with undisclosed Substantial U.S. Owners
Mon 05 May, 2014
FATCA |
Expiry of (extended) FATCA Registration deadline for foreign financial institutions
Wed 24 Oct, 2012
FATCA |
IRS Announcement 2012-42 released, providing some FATCA implementation deadline relief