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Russell McVeagh | New Zealand | 7 Sep 2012

ISDA documentation - the HIRE Act and FATCA

The essence of these provisions is to ensure that, as between payer and payee, the burden of FATCA withholding rests with the payee.

Mayer Brown | USA | 23 Sep 2011

FATCA – tax risks for US investments

On March 18, 2010, the U.S. government adopted the “Hiring Incentives to Restore Employment Act”.

Alston & Bird LLP | USA | 15 Sep 2011

IRS releases new priority guidance plan

On September 2, 2011, the IRS and the Department of Treasury released the 2011–2012 Priority Guidance Plan (“Plan”) listing the topics on which they intend to publish formal administrative guidance between July 2011 and June 2012.

Ropes & Gray LLP | USA | 26 Aug 2011

IRS notice defers commencement date of FFI withholding tax

The Internal Revenue Service (IRS) has issued Notice 2011-53 (the “Notice”), which provides a modified timeline for the implementation of the new reporting and withholding requirements enacted by the Hiring Incentives to Restore Employment Act of 2010 (the “HIRE Act”).

Gibson Dunn & Crutcher LLP | USA | 9 Aug 2011

IRS notices extend date for implementation of FATCA provisions of the HIRE Act and provide additional guidance

The Hiring Incentives to Restore Employment Act, in an effort to reduce the evasion of U.S. tax obligations through the establishment of accounts at foreign financial institutions or by holding assets through other, nonfinancial foreign entities, included the provisions that are now commonly referred to as FATCA.

Eversheds Sutherland (US) LLP | USA | 18 Jul 2011

It’s just a phase: the “phased implementation” of FATCA under Notice 2011-53

On July 14, 2011, Treasury and the Internal Revenue Service (IRS) released Notice 2011-53 (the Notice), which provides transition rules for implementation of the Foreign Account Tax Compliance Act (FATCA).

Alston & Bird LLP | USA | 15 Jul 2011

Temporary suspension of new filing requirements; new proposed Subpart F income category

The Hiring Incentives to Restore Employment Act (the 2010 HIRE Act) enacted new disclosure requirements (by adding new Section 6038D to the Internal Revenue Code) for tax years beginning after March 18, 2010.

Proskauer Rose LLP | USA | 29 Jun 2011

Temporary relief from certain HIRE Act reporting requirements

On June 21, 2010, the U.S. Internal Revenue Service (the “IRS”) issued Notice 2011-55 (the “Notice”), providing temporary relief from certain information reporting requirements imposed under the Hiring Incentives to Restore Employment Act (the “HIRE Act”).

Pillsbury | USA | 1 Jun 2011

Foreign accounts: recent IRS enforcement activity; June 30 reporting deadline

On April 7, 2011, the U.S. Department of Justice petitioned the District Court for the Northern District of California to allow the Internal Revenue Service to serve a "John Doe" summons on U.S. affiliates of HSBC Holdings plc, seeking to determine whether U.S. residents are using accounts at the bank's facilities in India to evade U.S. taxes.

Stikeman Elliott LLP | Canada, USA | 30 May 2011

U.S. Foreign Account Tax Compliance Act (FATCA): potential compliance issues for Canadian life insurers and latest updates on implementation process

FATCA describes certain provisions of the United States Hiring Incentives to Restore Employment (HIRE) Act, which was signed into law by President Obama in March 2010.
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