IRS Notice 2010-60: Preliminary Guidance on the “FATCA” Reporting and Withholding Rules

IRS Notice 2010-60: Preliminary Guidance on the “FATCA” Reporting and Withholding Rules

On August 27, the Internal Revenue Service issued Notice 2010-60, which gives preliminary guidance on the “FATCA” foreign reporting and withholding regime, enacted in the Hiring Incentives to Restore Employment Act (the “HIRE Act”).

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