Impacts of the 2017 Form W-8 BEN

Impacts of the 2017 Form W-8 BEN

The beginning of 2017 has seen a burst of activity from the IRS. The new QI and FFI agreements are rightly gaining a lot of attention, as the industry adapts to the new challenges faced by the QDD regulations and 871(m). Thus far largely overlooked is the humble Form...
Time is running out for the 2014 Form W-8BEN-E

Time is running out for the 2014 Form W-8BEN-E

Back in April, the IRS issued a revised version of Form W-8BEN-E, which is used by non-US entities to report (among other things) their Identity and IRC Chapter 3 & 4 status to withholding agents. Regulations permit withholding agents to accept prior versions of...
BEN or IMY That is the Question

BEN or IMY That is the Question

While everyone is still running around worrying about FATCA and its children, CRS and AEoI, the US Chapter 3 tax regulations still need to be handled. Despite it being 14 years since these regulations came in, problems keep coming out of the woodwork. The latest,...