Tax Law

Recent Posts

FATCA Expanded Affiliated Groups (EAGs) by Country -- FFIs
Posted on 16 Jul 2014 by LexisNexis Tax Law Community Staff

By Prof. William H. Byrnes IV and Haydon Perryman * Foreign financial institutions (FFIs), along with their branches and affiliates, are defined as an "expanded affiliated group." There are 3,778 Lead Entities of EAGs among the approximately... Read More

FATCA Withholding Compliance
Posted on 22 May 2013 by LexisNexis Tax Law Community Staff

Editor's Note: The following is an excerpt from Chapter 11 of the LexisNexis® Guide to FATCA Compliance * by William Byrnes and Robert Munro. The title is now shipping to customers world-wide. SUMMARY Importance of the Income Source In... Read More

IRS' FATCA Registration System
Posted on 21 Aug 2013 by William H. Byrnes IV

By Professor William Byrnes , - co-author of LexisNexis® Guide to FATCA Compliance ; co-author of Foreign Tax & Trade Briefs FATCA Registration Portal Open for Business F ATCA requires that FFIs, through a responsible officer (a.k.a.... Read More

  • Blog Post: FATCA Withholding Compliance

    Editor's Note: The following is an excerpt from Chapter 11 of the LexisNexis® Guide to FATCA Compliance * by William Byrnes and Robert Munro. The title is now shipping to customers world-wide. SUMMARY Importance of the Income Source In cross-border transactions, the U.S. tax system,...
  • Blog Post: IRS' FATCA Registration System

    By Professor William Byrnes , - co-author of LexisNexis® Guide to FATCA Compliance ; co-author of Foreign Tax & Trade Briefs FATCA Registration Portal Open for Business F ATCA requires that FFIs, through a responsible officer (a.k.a. “FATCA compliance officer”), make regular...
  • Blog Post: FATCA Expanded Affiliated Groups (EAGs) by Country -- FFIs

    By Prof. William H. Byrnes IV and Haydon Perryman * Foreign financial institutions (FFIs), along with their branches and affiliates, are defined as an "expanded affiliated group." There are 3,778 Lead Entities of EAGs among the approximately 88,000 FFI registrations from 250 countries.....