FATCA Regulations on Cross Border Financing - IPBA 2012

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AgendaI. <strong>FATCA</strong> Overview of Enhanced U.S. Reporting and Withholding RequirementsII.III.IV.Compliance Requirements for Foreign Financial Institutions and Non Financial Foreign EntitiesImplications of Payments Subject to <strong>FATCA</strong>Withholding on U.S. Equity Swaps under Section 871(m)gsblaw.com 2
Page 1: FATCA Regu
Page 8 and 9: Glossary of General Terms‣ Foreig
Page 11 and 12: General Exemption from FATC
Page 13 and 14: Key Terms Related to “Non-Financi
Page 15 and 16: Phased Implementation• A particip
Page 17 and 18: FFIs and Identification of U.S. Acc
Page 19 and 20: Indicia of U.S. StatusU.S. IndiciaU
Page 21 and 22: Certification‣ The chief complian
Page 23 and 24: Election to Report as a U.S. Financ
Page 25 and 26: Working with Persons Making Payment
Page 27 and 28: Withholding Requirements‣ <strong
Page 29 and 30: “Push Down” of Withholding Obli
Page 31 and 32: Coordination with Chapter 3 Withhol
Page 33 and 34: Interaction with NRA Withholding Ru
Page 35 and 36: Withholding Tax on U.S. Equity Swap
Page 37 and 38: Dividend equivalents - continued•
Page 39 and 40: Temporary Regulations</stro
Page 41 and 42: Proposed Regulations</stron
Page 43: Questions?www.gsblaw.com

FATCA Regulations on Cross Border Financing - IPBA 2012

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