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Results: 1-10 of 55

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


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 recent developments - model intergovernmental agreements
  • A&L Goodbody
  • USA, Ireland, United Kingdom
  • September 24 2012

As we reported on in previous editions in early 2012 the US Treasury and the Inland Revenue Service (IRS) issued a joint statement together with France, Germany, Italy, Spain and the UK setting out a framework for the establishment of intergovernmental agreements to better facilitate the implementation of FATCA


IGA
  • A&L Goodbody
  • USA
  • January 8 2013

On 8 November 2012, the US Government announced it is engaged to varying degrees with 50 countries and jurisdictions on the signing of an


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On 7 February 2014 the Department of Finance published revised draft Guidance Notes (the Guidance) to FATCA.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


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


Volcker Rule developments UCITS to fall outside key prohibition on
  • A&L Goodbody
  • USA
  • December 11 2013

The five US financial regulators yesterday approved the Volcker Rule which is a key element of the US 2010 wide-ranging banking reform legislation


US Treasury Department extends comment period on marketplace lenders Request For Information (RFI)
  • A&L Goodbody
  • USA
  • September 2 2015

The Treasury Department extended the comment period to give the public more time to respond to the RFI on marketplace lending titled "Public Input on


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

IRS publish list of participating foreign financial institutions (FFIs) for FATCA purposes. 30 June: Deadline for filing the Investment Funds Annual


IrelandUS Intergovernmental Agreement (IGA) enabling legislation
  • A&L Goodbody
  • Ireland, USA
  • February 28 2013

On 21 December 2012 Ireland signed an IGA with the United States to better facilitate the implementation of FATCA. The agreement provides for