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Results: 1-10 of 55

FATCA updated guidance published
  • A&L Goodbody
  • Ireland, USA
  • April 8 2014

On 7 February 2014 the Department of Finance published revised draft Guidance Notes (the Guidance) to FATCA. A revised draft of the Financial


Lloyd's agreement with IRS on reporting of tax information under FATCA
  • A&L Goodbody
  • United Kingdom, USA
  • August 6 2014

On 22 July 2014, the Society of Lloyd's provided details on its website of its agreement with the US Internal Revenue Service (IRS) on the reporting


US-EU financial markets regulatory dialogue
  • A&L Goodbody
  • European Union, USA
  • January 29 2015

On 15 January 2015, the European Commission published a statement reporting on the latest meeting (on 12 January 2015) of the US-EU financial markets


Some approaching deadlines - 30th June 2014
  • A&L Goodbody
  • European Union, Ireland, USA
  • June 30 2014

30 June: Deadline for filing the Investment Funds Annual Sub-Fund Profile Return on the Central Bank's ONR. 1 July: FATCA withholding start date for


FATCA - Ireland signs IGA - final regulations
  • A&L Goodbody
  • Ireland, USA
  • February 1 2013

Early last year the US Department of Treasury and the Inland Revenue Service (IRS) along with certain other countries set out a framework for the


FATCA IRS online portal is operational
  • A&L Goodbody
  • USA
  • October 2 2013

The IRS online registration portal was due to be accessible from 15 July. However, in the days before this deadline IRS Notice 2013-43 (the Notice


FATCA - Ireland expected to sign an intergovernmental agreement shortly
  • A&L Goodbody
  • Ireland, USA
  • October 16 2012

In our Summer tax briefing it was indicated that the US Department of Treasury and the Inland Revenue Service (IRS) had issued a joint statement along with France, Germany, Italy, Spain and the UK setting out a framework for the potential establishment of intergovernmental agreements to better facilitate the implementation of FATCA


IRS revises timeline for the implementation of FATCA
  • A&L Goodbody
  • USA
  • July 16 2013

On 12 July 2013 the IRS issued Notice 2013-43 (the Notice) extending certain timelines regarding the implementation of FATCA by 6 months. The start


European Central Bank working paper, "A Dynamic Limit Order Market with Fast and Slow Traders"
  • A&L Goodbody
  • European Union, USA
  • April 9 2013

During the past ten years or so, trading in financial markets has become increasingly automated, with recent estimates suggesting that high frequency


FATCA IRS registration
  • A&L Goodbody
  • Ireland, USA
  • April 8 2014

The revised draft Regulations have provisionally set a deadline of 31 December 2013 for Reporting Irish Financial Institutions to register with the