FATCA: IRS Clarifies New Deadlines IRS Clarifies That Withholding on Payments Made to NFFEs Will Commence at the Same Time as Withholding on Payments Made to Nonparticipating FFIs

FATCA: IRS Clarifies New Deadlines IRS Clarifies That Withholding on Payments Made to NFFEs Will Commence at the Same Time as Withholding on Payments Made to Nonparticipating FFIs

Yesterday, the Internal Revenue Service (the “IRS”) and Treasury Department issued an amended version of Notice 2011-53 (the “Revised Notice”), answering a question that was left open in the original version of Notice 2011-53 released on July 14, 2011 (the “Original...

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