IRS Declares 2014 and 2015 as a Transition Period for FATCA Administration and Enforcement and Provides an Additional Six Months of Relief for Certain Preexisting Obligations

Pursuant to Notice 2014-33 (the Notice), the IRS announced that it will treat calendar years 2014 and 2015 as a transition period for the administration and enforcement of the due diligence, reporting, and withholding provisions of the Foreign...
By: Sutherland Asbill & Brennan LLP

Sutherland Asbill & Brennan LLP