Tax Law

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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