In This Issue:
FATCA Developments: Treasury Signs IGAs; IRS Finalizes FFI Agreement; IRS Releases Final and New Proposed “Dividend Equivalent” Regs; IRS Issues Final Swap Assignment Regs; IRS Issues Final “Net Investment Income” Regs; CCA 201343019: Dividends From Cypriot Holding Company Entitled to Preferential Rates; CCA 201343020: Payments Made to Foreign Distributors Treated as Compensation; Potentially Subject to U.S. Withholding Tax; International Tax Reform; Court Dismisses Challenge to Interest-Reporting Regulations; IRS Resumes REIT Conversion Rulings; Pilgrim’s Pride v. Commissioner, 141 T.C. 17 (2013): Tax Court Holds Abandoned Stock Generates Capital Loss; Discharge of Acquisition Indebtedness Exclusion Ended December 31, 2013; and Events and Awards.
Excerpt from FATCA Developments: Treasury Concludes IGAS; IRS Finalizes FFI Agreement -
With 2013 rapidly coming to a close, the Government worked feverishly to conclude IGAs with a host of new countries, release a final version of the FFI Agreement and work out the kinks in its FATCA registration website.
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Topics: Capital Gains, Capital Losses, Dividends, FFI, IGAs, Income Taxes, IRS, Net Investment Income, REIT, Stocks
Published In: General Business Updates, Finance & Banking Updates, International Trade Updates, Tax Updates
DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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