AUSBILDUNGSZENTRUM. Certificate Specialist QI / FATCA
|
|
- Hester Long
- 6 years ago
- Views:
Transcription
1 AUSBILDUNGSZENTRUM Certificate Specialist QI / FATCA
2 Kurse in Zürich Certificate Specialist QI / FATCA Objectives The aim of the course is to make participants knowledgeable of their QI/FATCA obligations and able to carry out efficiently the corresponding due diligence, reporting and withholding duties. The course will review all of the relevant IRS documentation in order to allow the participant to examine the forms with a critical eye. To this extent and for a practical point of view, the course will include numerous examples and will instruct on a methodology to manage the most frequently encountered situations as Specialist QI/FATCA. Duration The training is composed of 3 modules enfolding on a period of 3 weeks. The whole training includes 12 hours of classroom training. Targeted audience This training is aimed at participants who are in charge of QI/FATCA obligations and especially at «Responsible Officer» FATCA, as well as auditors. Prerequisite In order to apply to the training for the Certificate Specialist QI / FATCA, one must have at least one year of training experience in this area. Exam The training is completed with an optional exam of 1 hour 30 minutes. Upon a successful exam, the participant will receive the Certificate Specialist QI/FATCA. 2
3 Ausbildungsprogramm MODULE 1-4 hours Introduction and scope of the QI / FATCA regime Presentation of the «Qualified Intermediary» regime (objectives of the QI agreement, obligations, duties to identify the beneficial owner, classification of account holders as US or non-us, terminology and forms, parameters of the New QI Compliance Program. Identification of relevant payments: 2 parallel systems «QI reportable payments» (RP) & «FATCA witholdable payments» (WP). Identification of Beneficial Owners: distinction between natural persons, legal entities, US and non-us, etc. Terminology review: Concept of «beneficial owner» (distinction from «Wirtschaftlich Berechtigten») ; Types of trusts (grantor, simple & complex trusts) ; US entities and entity classifications ; Review of Forms W-9, W-8BEN, W-8BEN-E, W-8IMY, W-8EXP & W-8ECI. Overview of reporting and withholding and Forms 1099, 945, 1042 & 1042-S. The New QI Compliance Program. Study cases. Date : 30 Oktober 2018 Hours : 13:30 17:30 Tutors : Camillo ZBINDEN, Head of Compliance, Société Générale Zürich im Corporate & Investment Banking MODULE 2-4 hours Application of the FATCA regime in Switzerland. Trusts (and assimilated structures) under FATCA Basic intro. to FATCA, including FATCA Regulations (Regs) versus IGAs. Which rules apply (IGA? Regs? More than one IGA?) Presentation of IGA models in particular the «Swiss model». General review of all entities under FATCA : FFI vs NFFE : definitions, classification. Compliance paths, including registration requirements. Terminology review : Participating FFI, Deemed-compliant FFI (certified, registered, owner documented FFI (ODFFI) under IGAs (including Swiss IGA) and Regs. Trusts (and assimilated structures) under FATCA 3
4 Tests applied to trust companies, trusts, foundations, underlying companies, standalone «PICs») (activity based test ; professionally managed test ; financial income test) ; Trusts as Participating FFI (PFFI), Deemed-compliant FFIs (Sponsored FFIs or Trustee-Documented Trusts) or passive NFFEs. Reporting of US Persons: notion of substantial U.S. owner or controlling persons (i.e., settlor, beneficiary, trustee, protector, etc). Obligation of SFIs : due diligence ; reporting ; withholding ; appointment of FATCA Responsible Officer (RO) & Certifications. Date : 6 November 2018 Hours : 13:30 17:30 Tutors : Thomas HULMANN, Senior Manager, BDO AG Zürich MODULE 3-4 hours Recap and practical cases Reminder of the essential concepts of QI and FATCA. Coordination of duties with respect to the two regimes with respect to documentation, due diligence, reporting and withholding obligations. Duties of Responsible Officer. Study cases. Date : 13 November 2018 Hours : 13:30 17:30 Tutors : David WESTHAUSER, Compliance officer, Integritas Compliance AG, Bern 4
5 Referenten Thomas HULMANN Senior Manager, BDO AG Zürich Thomas Hulmann is a Senior Manager in the Regulatory & Compliance Financial Services Department of BDO AG, Zurich. He graduated from the University of Fribourg Law School and is an attorney at law. In his practice, Thomas Hulmann advises numerous Swiss and international financial institutions, trust companies and industrial enterprises with regard to the applicability and consequences of international tax compliance initiatives (FATCA, QI, CRS) on their business activities. He regularly accompanies financial institutions in their implementation of tax compliance projects. David WESTHAUSER Compliance officer, Integritas Compliance AG, Bern David Westhauser, MLaw DAS, studierte Rechtswissenschaften mit Schwerpunkt Finanzmarkt- und Gesellschaftsrecht an der Universität Bern ab absolvierte er den Nachdiplomstudiengang «Diploma of Advanced Studies in Compliance Management» (DAS) der Hochschule Luzern am Institut für Finanzdienstleistungen in Zug. Seit 2013 ist David Westhauser als Compliance Officer bei Integritas Compliance tätig. Camillo ZBINDEN Head of Compliance, Société Générale Zürich im Corporate & Investment Banking Camillo Zbinden ist Head of Compliance und Mitglied des Executive Board bei der Société Générale Zürich im Corporate & Investment Banking. Er hat seine Karriere bei SG im Jahre 2004 gestartet und sei-ther berufsbegleitend einen Bachelor Diplom in Business Administration und ein Diploma of Advanced Studies in Compliance Management erworben. Im Moment absolviert er zudem einen Executive MBA an der Hochschule Luzern. 5
6 Praktische Info Certificate Specialist QI / FATCA BEGINNING 30 Oktober 2018 END 13 November 2018 EXAM 30 November h00-10h30 PRICE CHF EXAM PRICE CHF REGISTRATION CONTACT VisionCompliance SA 10, Boulevard Georges-Favon Postfach Genf 11 Tél Fax info@visioncompliance.ch LOCATION VisionCompliance SA c/o OBC Suisse AG Bahnhofstrasse 52 CH Zürich Tel
For accounts opened in Model 1 and Model 2 and NON-IGA Jurisdictions
FATCA/CRS ENTITY SELF-CERTIFICATION FORM (FOR USE BY AN ACTIVE NFFE, A PUBLICLY-TRADED NFFE OR NFFE AFFILIATE OF A PUBLICLY-TRADED ENTITY HAVING ONLY A DEPOSITORY ACCOUNT OUTSIDE OF THE UNITED STATES)
More informationGlossary. Canadian Financial Institution
Glossary Active Non-Financial Foreign Entity (ANFFE) Canadian Financial Institution Controlling Persons Deemed Compliant Foreign Financial Institution Excepted Foreign Financial Institution (EFFI) Exempted
More informationImplications of FATCA for legal entities
Implications of FATCA for legal entities April 2015 Introduction FATCA and its context Page 3 Section 1 Application variants and entities concerned Page 4 Section 2 Classification of entities under FATCA
More informationSTEP Lausanne / Luncheon Meeting FATCA and the Trust Industry - Current Practical Issues. Erol Baruh
STEP Lausanne / Luncheon Meeting FATCA and the Trust Industry - Current Practical Issues Erol Baruh Table of Contents 1. Introduction 2. Classification of entities (FFI vs. NFFE) 3. Compliance method 4.
More informationKey Points in New W-8IMY Instructions
Key Points in New W-8IMY Instructions On June 19, the IRS finally released instructions to the new W-8IMY. Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S.
More information(Rev. June 2017) General Instructions. Purpose of Form. What s New
Department of the Treasury Instructions for Form W-8IMY Internal Revenue Service (Rev. June 2017) Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States
More informationInstructions for Form W-8BEN-E (Rev. July 2017)
Instructions for Form W-8BEN-E (Rev. July 2017) Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) Department of the Treasury Internal Revenue Service
More informationCertain investment entities that do not maintain financial Nonparticipating foreign financial institution (FFI) (including an FFI
Form W-8IMY (Rev. June 2017) Department of the Treasury Internal Revenue Service Do not use this form for: Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for
More informationPART I - IDENTIFICATION OF ENTITY
ENTITY SELF - CERTIFICATION FORM Information collected on this form will be used to comply with tax regulatory requirements as mandated by: - U.S. Intergovernmental Agreements in relation to the Foreign
More informationWithholding Certificates and Self-Certifications under FATCA
American Journal of Economics and Business Administration Review Articles Withholding Certificates and Self-Certifications under FATCA Stefan Kaestli Institute of Economics of the Polish Academy of Sciences,
More informationThe new W-8IMY: An Accounts Payable Perspective
The new W-8IMY: An Accounts Payable Perspective (and for those who just need an introduction to the form) On June 19, the IRS finally released instructions to the new W-8IMY. The form had been released
More informationWho Must Provide Form W-8BEN-E
applicable, the withholding agent may rely on the Form W-8BEN-E to apply a reduced rate of, or exemption from, withholding. If you receive certain types of income, you must provide Form W-8BEN-E to: Claim
More informationFATCA Self-Certification for legal entity clients: Supporting document for plausibility checks (V1.1)
FATCA Self-Certification for legal entity clients: Supporting document for plausibility checks (V1.1) August 2017 This Credit Suisse supporting document is designed to provide you with further assistance
More informationPart I Identification of Entity 1 Name of individual or organization that is acting as intermediary 2 Country of incorporation or organization
! " " # $ % $ & ' % ( ) # ( * " ) % $ & + %, $ ) - +. $! $ * # # * " ) % $ & + %, $ ) - +! $ * # / ( % + 0 " 1 # 2 $ * # / %! + $ +! % # % 3 + % $ $ # + $ 3 $ % $ & %, $ ) - # % $ & % # 4 % ) 0 4 1 % )
More informationExplanations of Foreign Account Tax Compliance Acts (FATCA) and Common Reporting Standard (CRS) Terms used in the Application Form
Explanations of Foreign Account Tax Compliance Acts (FATCA) and Common Reporting Standard (CRS) Terms used in the Application Form Account Holder The term "Account Holder" (under CRS and FATCA) means the
More informationSwiss Amercian Chamber of Commerce
US Clients and US Securities - No more? FATCA, Voluntary Disclosure, Estate Tax, Regulatory Requirements and more Swiss Amercian Chamber of Commerce 20 April 2011 FATCA in a Museum of Art? 20 April 2011
More informationAccount Opening Supplement - Tax Status
INVESTMENT MANAGEMENT 2016 Account Opening Supplement - Tax Status With the recent introduction of the OECD Common Reporting Standard ( CRS ) and U.S. Foreign Account Tax Compliance Act (FATCA), new information
More informationAutomatic Exchange of Information (AEI) Foreign Account Tax Compliance Act (FATCA)
Automatic Exchange of Information (AEI) Foreign Account Tax Compliance Act (FATCA) Addendum to UBS Self-Certification Forms with additional explanations of AEI / FATCA terms for Switzerland Please note:
More informationGuidelines for Completion of the Form W-8BEN-E and Foreign Account Tax Compliance Act (FATCA) Entity Classification Guide
Guidelines for Completion of the Form W-8BEN-E and Foreign Account Tax Compliance Act (FATCA) Entity Classification Guide This information is made available for general reference only. It does not constitute
More informationTax compliance international exchange of information agreement. Entity self-certification form instructions
Tax compliance international exchange of information agreement. Entity self-certification form instructions UK Tax regulations 1 require the collection and reporting of certain information about each account
More informationThe FATCA Opportunity for Offshore Service Providers
Stewart Patton U.S. Tax Services P.O. Box 2651 City, www.ustax.bz +501 610-0689 ( phone number) (312) 675-8571 (U.S. VOIP number) stewart.patton1 (Skype ID) stewart@ustax.bz The FATCA Opportunity for Offshore
More informationIRS opens online FATCA registration system for financial institutions, issues related guidance
22 August 2013 IRS opens online FATCA registration system for financial institutions, issues related guidance Executive summary On 19 August 2013, the IRS announced the opening of the online registration
More informationForeign Withholding Rules & FATCA
Foreign Withholding Rules & FATCA J. Brian Davis Douglas M. Andre Agenda Introduction and Scope Chapter 3 ( FDAP ) Withholding Chapter 4 ( FATCA ) Withholding Withholding Audits Problem Areas and Recent
More informationCRS/FATCA Entity Self-Certification
CRS/FATCA Entity Self-Certification Entities are required to notify Value Partners Investments ("VPI") in writing within 30 days of any change in circumstances (e.g., name or structure changes). In such
More informationFATCA-QIA INTERACTION
INTERNATIONAL CONFERENCE ON FATCA FATCA-QIA Laura Scapini Domenico Serranò Rome Palazzo Altieri 1 February 2013 Circular 230 Disclosure Any US tax advice contained herein was not intended or written to
More informationEntity self-certification
Entity self-certification Please Note For the avoidance of doubt, the supporting notes and guidance provided are for reference purposes only and do not constitute tax advice. If you require assistance
More informationDo NOT use this form for:
Form W-8BEN-E (Rev. July 2017) Department of the Treasury Internal Revenue Service Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) For use by entities.
More informationRegistered / Permanent address Address details, do not use a P.O. box or in-care-of address Street:
SAMPLE FORM: n trust with corporate trustees that is NOT professionally managed by a Financial Institution. Entity self-certification Please Note For the avoidance of doubt, the supporting notes and guidance
More informationEntity Self-Certification
Entity Self-Certification Instructions for completion We are obliged under local laws, regulations and treaties and intergovernmental agreements entered into by Mauritius in relation to the automatic exchange
More informationAutomatic Exchange of Information (AEOI) FATCA and CRS Explanatory Notes
Automatic Exchange of Information (AEOI) FATCA and CRS Explanatory Notes General information about FATCA and CRS The Automatic Exchange of Information (AEOI) is the global model for automatically exchanging
More informationW8-BEN-E Definitions and Validation Instructions
W8-BEN-E Definitions and Validation Instructions This document is for information purposes only and does not constitute advice. If any person reading this document requires further information they should
More informationFORM 2C TRUST ACCOUNT AND ENTITY DECLARATION FORM
TRUST ACCOUNT AND ENTITY DECLARATION FORM Post this form to ANZ Investments, Freepost 324, PO Box 7149, Wellesley Street, Auckland 1141. Under New Zealand law, ANZ Investments must collect a declaration
More informationFATCA / AEOI Update. Current Status and Action Points for Cayman Entities. April 2016
FATCA / AEOI Update Current Status and Action Points for Cayman Entities April 2016 Current Status of FATCA and CRS in Cayman Current Position - FATCA Model 1 Intergovernmental Agreements ( IGA s) were
More informationCRS AND FATCA SELF-CERTIFICATION: ENTITIES AND TRUSTS
Governments around the world have concluded agreements requiring financial institutions to gather and report information on their clients tax residencies and related financial account information. This
More informationInstructions for the Requester of Forms W 8BEN, W 8BEN E, W 8ECI, W 8EXP, and W 8IMY
Instructions for the Requester of Forms W 8BEN, W 8BEN E, W 8ECI, W 8EXP, and W 8IMY (Rev. April 2018) Section references are to the Internal Revenue Code unless otherwise noted. Future developments. For
More informationEquity Owner 1: Page 1/5. Owner Documented FFI Reporting Statement. Entity name. Registered office (Street/no, Postal Code, City, Country)
Owner Documented FFI Reporting Statement Owner Reporting Statement required under US Foreign Account Tax Compliance Act (FATCA) for Passive Investment Vehicles and Investment Entities/Trusts that are Professionally
More informationFATCA Update: Final Regulations, IGAs and their Impact on Trusts and Trust Companies
FATCA Update: Final Regulations, IGAs and their Impact on Trusts and Trust Companies June 2013 Background On March 18, 2010, President Obama signed the Hiring Incentives to Restore Employment Act of 2010
More informationSAMPLE FORM: Australian trust with individual trustees that is NOT professionally managed by a Financial Institution. Entity self-certification
SAMPLE FORM: n trust with individual trustees that is NOT professionally managed by a Financial Institution. Entity self-certification Please Note For the avoidance of doubt, the supporting notes and guidance
More informationCertificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting
For. W-8IMY (Rev. April 2014) Department of the Treasury Internal Revenue Service Do not use this form for: Part I Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches
More informationBreakout Session 4 Private Trusts
Breakout Session 4 Private Trusts Richard Weisman Head of Global Tax Practice, Baker & McKenzie Hong Kong Polly Tsang Senior Manager, U.S. Tax, PricewaterhouseCoopers Hong Kong FATCA: Key Concerns With
More informationPolicy Number(s): International organization. Complete Part XIV. Reporting Model 1 FFI.
Policy Number(s): Form W-8BEN-E (Rev. April 2016) Department of the Treasury Internal Revenue Service Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
More informationFATCA : Essentials and deadlines Overview of the main provisions and the key dates of the FATCA regulations
FATCA : Essentials and deadlines Overview of the main provisions and the key dates of the FATCA regulations July 2014 Tassos Yiasemides, Board Member Panayiotis Tziongouros, Supervisor Contents 1.0 FATCA
More informationCertificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
Form W-8BEN-E (February 2014) Department of the Treasury Internal Revenue Service Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) For use by entities.
More informationW-8EXP U.S. entity or U.S. citizen or resident W-9
Form -8IMY (Rev. April 2014) Department of the Treasury Internal Revenue Service Do not use this form for: Part I Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches
More informationSWISS TRUSTEES AND B OARD MEMBERS OF FOUNDATIO NS HAVE TO PREPARE FOR F.A.T.C.A.
SWISS TRUSTEES AND B OARD MEMBERS OF FOUNDATIO NS HAVE TO PREPARE FOR F.A.T.C.A. Authors* Natalie Peter Peter Altenburger Tags F.A.T.C.A. Switzerland U.K. Liechtenstein Natalie Peter (LLM Boston University)
More informationForeign Account Tax Compliance Act Steps to Compliance
The Science of Finance Foreign Account Tax Compliance Act Steps to Compliance Grand Caymans \ January 2014 FATCA Steps to Compliance AGENDA: Legislative Update Steps to Compliance Part I Entity Analysis
More informationIntroduction to FATCA (Foreign Account Tax Compliance Act) Introduction to FATCA
(Foreign Account Tax Compliance Act) Jim Browne 214.651.4420 jim.browne@strasburger.com Joe Perera 210.250.6119 joe.perera@strasburger.com Agenda Background Rules for Withholding Agents Classification
More informationForm W-8IMY: Preparing for Expanded Reporting of U.S. Withholding
Presenting a live 110-minute teleconference with interactive Q&A Form W-8IMY: Preparing for Expanded Reporting of U.S. Withholding WEDNESDAY, NOVEMBER 7, 2012 1pm Eastern 12pm Central 11am Mountain 10am
More informationSight FATCA. line of. Frequently asked questions. table of contents. November 2, 2012
line of Sight FATCA Frequently asked questions FOR INSTITUTIONAL INVESTORS table of contents November 2, 2012 PART I PROPOSED REGULATIONS and IRS Announcement OVERVIEW 1. What is the objective of the Foreign
More informationPhone: Fax: Page 1 of 9
Substitute Form W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting To return your completed form to optionsxpress:
More information-2- Instructions for Form W-8EXP (Rev )
disposition of any interest in a controlled commercial entity), and income received by a controlled commercial entity, do not qualify for exemption from tax under section 892 or exemption from withholding
More informationSelf Certification for Entity Clients U.S. Foreign Account Tax Compliance Act (FATCA) and the OECD Common Reporting Standard (CRS)
The require Deutsche Bank AG and its affiliates (collectively Deutsche Bank ) to collect and report certain tax related information about its clients. Please complete the sections below as directed and
More informationFATCA Workshop for Portfolio Managers
FATCA Workshop for Portfolio Managers Moderator: Michael Friedman, McMillan LLP Speakers Hugh Chasmar, Tax Partner, Deloitte Carlos Amoranto, Amoranto Consulting Carl Irvine, McMillan LLP David Sausen,
More informationGuide to the Foreign Account Tax Compliance Act (FATCA)
Guide to the Foreign Account Tax Compliance Act (FATCA) For professional adviser use only This guide is based upon Canada Life International Limited s and CLI Institutional Limited s understanding of FATCA-related
More informationSubstitute Form W-8BEN-E Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
Substitute Form W-8BEN-E Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) To return your completed form to optionsxpress: Scan the completed form, then
More informationNovember 28, Mr. Daniel Winnick Associate International Tax Counsel Department of the Treasury 1400 Pennsylvania Avenue, NW Washington, DC 20224
November 28, 2017 Mr. Daniel Winnick Associate International Tax Counsel Department of the Treasury 1400 Pennsylvania Avenue, NW Washington, DC 20224 Mr. John Sweeney Office of Associate (Chief Counsel),
More informationFATCA Trusts and PICs
FATCA Trusts and PICs 8 October 2014 Samatha Bradley, TEP LLB Sir Elly Kadoorie & Sons Ltd. Richard Weisman, Principal Baker & McKenzie, Hong Kong This presentation has been prepared for clients and professional
More informationDetermining U.S. Beneficial Ownership of Foreign Entities.
Date: 08/16/2013 TITLE Header F.A.T.C.A. Determining U.S. Beneficial Ownership of Foreign Entities. Presented by: Jose A. Romero, LL.M. Head of the Corporate Team / LATAM Curaçao Office Copyright Notice:
More informationForeign Account Tax Compliance Act Trust Update
Frank Hirth plc T +44 (0)20 7833 3500 1st Floor, 236 Gray s Inn Road F +44 (0)20 7833 2550 London WC1X 8HB E mail@frankhirth.com United Kingdom W www.frankhirth.com Foreign Account Tax Compliance Act Trust
More informationKPMG TaxWatch Webcast: Final FATCA Regulations The Compliance Challenge Is On
KPMG TaxWatch Webcast: Final FATCA Regulations The Compliance Challenge Is On February 1, 2013 ANY TAX ADVICE IN THIS COMMUNICATION IS NOT INTENDED OR WRITTEN BY KPMG TO BE USED, AND CANNOT BE USED, BY
More informationInstructions to the Entity Self Certification Form
Section A General Instructions to the Entity Self Certification Form 1. Foreign Account Tax Compliance Act (FATCA) FATCA is a component of the Hiring Incentives to Restore Employment Act (the HIRE Act),
More informationFATCA: An Update for STEP
FATCA: An Update for STEP N I C O L A V I R G I L L - R O L L E, P H D D I R E C T O R O F F I N A N C I A L S E R V I C E S M I N I S T R Y O F F I N A N C I A L S E R V I C E S 29 TH J A N U A R Y, 2
More informationCRS and FATCA IGA Entity Tax Residency Self-Certification Form Instructions
CRS FATCA IGA CRS and FATCA IGA Entity Tax Residency Self-Certification Form Instructions A il 2017 Please read these instructions before completing the form. Regulations based on the OECD Common Reporting
More informationHow Thai Financial Institutions are Preparing for FATCA s 31 Dec Deadline
How Thai Financial Institutions are Preparing for FATCA s 31 Dec Deadline AMCHAM: FATCA Overview 25 th June 2013 1 ANY TAX ADVICE IN THIS COMMUNICATION IS NOT INTENDED OR WRITTENBYKPMGTOBEUSED,ANDCANNOTBEUSED,BYACLIENT
More informationUnderstanding the Practical Implications of FATCA on Trusts
Understanding the Practical Implications of FATCA on Trusts January 23, 2014 Trusts under FATCA Trusts as Financial Institutions? Trusts as Entities The legislative history The Regulations Trusts under
More informationCredo Capital plc Trust or Company Clients of Financial Intermediaries Execution-Only
Credo Capital plc Trust or Company Clients of Financial Intermediaries Execution-Only Credo Capital plc Trust or Company Clients of Financial Intermediaries Execution-Only Thank you for choosing to invest
More informationIRS proposes updated qualified intermediary agreement
from Global Information & Reporting IRS proposes updated qualified intermediary agreement July 8, 2016 In brief The Internal Revenue Service (IRS) on July 1, 2016 issued Notice 2016-42 (Notice) setting
More informationFATCA Impact of FATCA and the planned Intergovernmental Agreement on the Private Banking sector in Luxembourg Private Banker Luxembourg 14 March 2013
FATCA Impact of FATCA and the planned Intergovernmental Agreement on the Private Banking sector in Luxembourg Private Banker Luxembourg 14 March 2013 Final Regulations Highlights Notices Hire Act What
More informationUS Regulations
January 2015 Tax alert Cayman Islands FATCA tax alert Get the facts on FATCA! You can access current FATCA news and thought leadership. Type into your web browser: www.ey.com/fatca. On 4 July 2014, the
More informationForeign Account Tax Compliance Act (FATCA)
www.pwc.com Foreign Account Tax Compliance Act (FATCA) IRS Revenue Procedure 2014-13 FFI Agreement for Participating FFI and Reporting Model 2 FFI Released December 27, 2013 Formatted redline comparing
More informationQualification of trusts
Trusts & Trustees Advance Access published October 27, 2016 Trusts & Trustees, 2016 1 Qualification of trusts Peter Altenburger* Abstract Distinguishing between discretionary and all other types of trust,
More information11th Annual Domestic Tax Conference. 28 April 2016 New York City
11th Annual Domestic Tax Conference 28 April 2016 New York City FATCA and other information reporting and withholding for nonfinancial services companies Disclaimer EY refers to the global organization,
More informationWithholding Certificates and Self-Certifications under FATCA-Part II
American Journal of Economics and Business Administration Review Withholding Certificates and Self-Certifications under FATCA-Part II Stefan Kaestli Institute of Economics of the Polish Academy of Sciences,
More informationFATCA Entity Classification Guide (V 2.4)
FATCA Entity Classification Guide (V 2.4) December 2014 Disclaimer This document is not intended and cannot be used as a substitute for the final US Treasury Regulations, Intergovernmental Agreements or
More informationFATCA self-certification form
FATCA self-certification form We, the undersigned, representing, Registered Company name (in full) Trade name (if different from registered) hereby confirm to Clearstream Banking S.A. ( CBL ) our FATCA
More informationGlossary. This document does not give tax advice and investors should seek professional advice if they are unclear about any of the terms used.
Glossary This glossary of terms has been created to provide definitions of terms used in the Tax Residency Self-Certification Form and guidance notes (2016 version). If you have any further questions about
More informationFATCA Entity Classification Guide (V 2.8)
FATCA Entity Classification Guide (V 2.8) July 2017 Disclaimer This document is not intended and cannot be used as a substitute for the final US Treasury Regulations, Intergovernmental Agreements or related
More informationTax Status Declaration Form Entity Guidance notes
Tax Status Declaration Form Entity Guidance notes Guide to completing the tax status declaration General information The following information is intended to guide you through the document. Please note:
More information-Rohit Johri
FATCA Are you ready? -Rohit Johri Rohit.cfe@gmail.com 83221864 1 Disclaimer The views in this presentation belong to the speaker alone. This presentation is meant to be educational in nature and not a
More informationForms W 8BEN and W 9 Compliance
Presenting a live 110 minute teleconference with interactive Q&A Forms W 8BEN and W 9 Compliance in Foreign and US U.S. Business Transactions Meeting the Demands of a Substantially Overhauled W 8BEN Under
More informationA closer look at the final regulations and the path forward
www.pwc.com FATCA A closer look at the final regulations and the path forward 19 February 2013 Circular 230: This document was not intended or written to be used, and it cannot be used, for the purpose
More informationENTITY SELF CERTIFICATION FORM. Entity Participants
ENTITY SELF CERTIFICATION FORM Entity Participants Tax regulations may require Nasdaq Clearing AB to collect certain information about each account holder s tax residency and tax classification for the
More informationSELECTED FATCA ISSUES
SELECTED FATCA ISSUES JOHN STAPLES BURT, STAPLES & MANER STEP CONFERENCE MIAMI: November 4, 2011 Agenda 2 I. A Brief Overview of FATCA II. III. IV. Prospects for FATCA Industry Reaction FATCA and Trusts
More informationForeign Account Tax Compliance Act ( FATCA )
Foreign Account Tax Compliance Act (FATCA) What Is It & Why Should I Care? Presented by: Cynthia J. Hoffman, CPA, J.D. Director of International Tax Advisory Services Schneider Downs & Co., Inc. April
More informationProposed Qualified Intermediary Agreement
www.pwc.de Proposed Qualified Intermediary Agreement Notice 2016-42 with a preamble by PwC The document referenced by this document is Notice 2016-42, released by the Internal Revenue Service on 1 July
More informationLaunch of Deloitte Responsible Officer school Think, share and network. Save the dates: 7 May September February 2015
Launch of Deloitte Responsible Officer school Think, share and network Save the dates: 7 May 2014 25 September 2014 26 February 2015 www.deloitte.com/ch/fatca_ro The role of the Responsible Officer As
More informationFOREIGN ACCOUNT TAX COMPLIANCE ACT: FINAL REGULATIONS AND CURRENT DEVELOPMENTS
FOREIGN ACCOUNT TAX COMPLIANCE ACT: FINAL REGULATIONS AND CURRENT DEVELOPMENTS J.P. Morgan Corporate & Investment Bank Presented by Client Tax Services April 2013 S T R I C T L Y P R I V A T E A N D C
More informationFranklin Templeton Investments
Franklin Templeton Investments Tax Residency Self-certification Form for Entities Tax Regulations based on the OECD Common Reporting Standard (CRS) require the Fund to collect and report certain information
More informationTax Residency Self-Certification Form for Entities guidance notes 2016
Tax Residency Self-Certification Form for Entities guidance notes 2016 These notes and instructions have been created to assist trusts, corporations, partnerships, pension funds and charities required
More informationFATCA explanatory booklet for Entities Self-Declaration forms
FATCA explanatory booklet for Entities Self-Declaration forms Introduction This booklet is intended to provide general information and guidance in relation to the self-certification forms for entities
More informationQ Foreign government, government of a U.S. possession, or foreign exempt beneficial owner).
LMG Insurance D Restricted Public distributor. Company Complete Limited Part XI. EH Account that is not a financial account. Form W-8BEN-E (Rev. July 2017) Department of the Treasury Internal Revenue Service
More informationGUIDELINES FOR COMPLETION OF THE FATCA ENTITY SELF-CERTIFICATION FORM
GUIDELINES FOR COMPLETION OF THE FATCA ENTITY SELF-CERTIFICATION FORM The following guidelines for completion of the Form are provided for reference purposes and do not represent tax advice. Certain definitions
More informationtaxnotes Agreement international by Denise Hintzke and Kelly Cruze Reprinted from Tax Notes Int l, August 29, 2016, p. 789
taxnotes The Impact of the Proposed U.S. QI Agreement by Denise Hintzke and Kelly Cruze Reprinted from Tax Notes Int l, August 29, 2016, p. 789 international Volume 83, Number 9 August 29, 2016 The Impact
More informationForeign Account Tax Compliance Act: the Internal Revenue Service registration portal a walk through
Foreign Account Tax Compliance Act: the Internal Revenue Service registration portal a walk through Cayman Finance international tax seminar 23 January 2014 EY disclaimers Circular 230 disclaimer Any US
More informationInformation reporting and withholding: the impact of Foreign Account Tax Compliance Act (FATCA) on multinational organizations.
Information reporting and withholding: the impact of Foreign Account Tax Compliance Act (FATCA) on multinational organizations 1 May 2013 Disclaimer Ernst & Young refers to the global organization of member
More informationENTITY SELF-CERTIFICATION
Janus Henderson Investors ENTITY SELF-CERTIFICATION Valid from 25 May 2018 Tax regulations 1 require us to collect certain information about each investor s tax residency and tax classifications. In certain
More informationPart I Identification of Beneficial Owner 1 Name of organization that is the beneficial owner 2 Country of incorporation or organization
Form W-8BEN-E (Rev. July 2017) Department of the Treasury Internal Revenue Service Do NOT use this form for: Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
More informationForeign Account Tax Compliance Act (FATCA)
www.pwc.com Foreign Account Tax Compliance Act (FATCA) FFI agreement for Participating FFI and Reporting Model 2 FFI Released October 29, 2013 No claim to original U.S. Government works This page intentionally
More informationSimilarly, Treasury and IRS should drop any consideration of applying a 3-year renewal requirement for documentary evidence;
L.G. Chip Harter Deputy Assistant Secretary (International Tax Affairs) Department of the Treasury 1500 Pennsylvania Avenue, NW Washington, DC 20220 Quyen Huynh Associate International Tax Counsel Department
More informationFATCA Declaration for Non Profit Organisations Bank use only Customer Number
Warsaw, XII Commercial Division of the National Court Register under the number KRS 0000030437, share capital (entirely paid) in the amount of PLN Customer Name FATCA Declaration for Non Profit Organisations
More information