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Dbriefs and Dashes
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Selected Dbriefs and Deloitte Dashes, featuring practical knowledge from Deloitte specialists, give you valuable insights on important developments surrounding FATCA and CRS.
- Dbriefs webcasts
- Deloitte FATCA Dash presentations
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New proposed qualified intermediary and qualified derivatives dealer requirements: Insights from the IRS (7/19/16)
On July 1, the IRS released Notice 2016-42, providing the proposed qualified intermediary (QI) agreement for certain foreign persons to simplify their withholding obligations under IRC chapters 3, 4, and 61 and section 3406. The Notice also provides guidance on procedures for the qualified derivatives dealer (QDD) regime announced in temporary regulations last fall.
Learn more about the practical impact of the rules and next steps and register today for a replay of the webcast. Presentation slides are available for download and read through our leadership’s detailed analysis.
- The Notice's new requirements, including the compliance program and certification requirements.
- Implications for both US and international financial institutions and certain other intermediaries.
- Considerations for institutions acting as principal counterparty to equities transactions that give rise to potential dividend equivalent treatment.
Understanding and implementing the Common Reporting Standard requirements (1/12/16)
The Common Reporting Standard (CRS) goes into effect in over 50 countries on January 1, 2016. The CRS establishes minimum requirements for information sharing between participating countries regarding accounts of financial institutions, such as banks, insurance companies, investment funds, and trusts. The rules are intended to help tax authorities locate assets in other countries. What should tax executives know?
Learn about the latest updates on CRS requirements. Presentation slides are available for download:
- An overview of participating and non-participating jurisdictions and an update on the US’ likelihood of being treated as a non-participating jurisdiction by most countries.
- Potential industry impacts and compliance complexities, given the US’ non-participation status.
- Coordination with FATCA and data privacy rules.
US Foreign Account Tax Compliance Act and the OECD's Common Reporting Standard (3/09/15)
The global push towards information transparency means that organizations are facing compliance with a number of new rules. What should companies know related to the recent evolution of the US Foreign Account Tax Compliance Act (FATCA) and the OECD's Common Reporting Standard (CRS)?
Learn more about compliance and reporting risks and how you can respond:
- An update on recent changes related to FATCA compliance requirements.
- Insight into how FATCA interplays with the Intergovernmental Agreements (IGAs).
- An overview of the new CRS requirements companies will face.
Deloitte FATCA Dash presentations
Deloitte Dashes are 5–8 minute, on-demand audio visual presentations for busy senior executives on a current issue-based topics. Each Dash topic features valuable content in a brief, mobile-friendly format.
- FATCA: Preparing for new compliance risk-Part 1: Understanding FATCA – Overview of FATCA and the evolving guidance around the initiative.
- FATCA: Preparing for new compliance risk-Part 2: The evolution of Common Reporting Standard (CRS) – Continue the FATCA series with insight into Common Reporting Standard (CRS).