M&A Checklist: Add FATCA GIIN Assignment/Deregistration
While your colleagues are making their way through a complex list of to dos on the sale of a subsidiary or of a multi-tiered structure,...
top of page
Search
Elizabeth A. McMorrow
Dec 22, 2022
Is Anyone at the IRS Reinstating GIINs?
Financial Institutions (FIs) around the world find themselves with terminated FATCA accounts. As a result their Global Intermediary...
Elizabeth A. McMorrow
Apr 25, 2022
FATCA: Reversing Agreement Terminated Status
Certain entities may register in the IRS FATCA portal and, upon registration approval, receive a Global Intermediary Identification...
Elizabeth McMorrow
Jul 12, 2021
IRS FFI Agreement Terminated. Now What?
If you missed the July 1 deadline for submitting a FATCA Responsible Officer (RO) Periodic Certification, the Internal Revenue Service...
Elizabeth A. McMorrow
Aug 19, 2020
Why Would an Individual Obtain a GIIN for Herself?
That is actually not a rhetorical question and I don’t know the answer. I came across a peculiar FATCA Expanded Affiliated Group (EAG)...
Elizabeth A. McMorrow
Jan 6, 2020
Lost FATCA Access Code?
Are you getting 2020 off to a constructive start by getting your FATCA files in order? It can be quite a sticking point if you discover...
Elizabeth A. McMorrow
Oct 24, 2019
Foreign Trusts: South Dakota Regulators’ Tips
The South Dakota Trust Association hosted its third annual Fall Forum on October 17 & October 18, 2019. We were fortunate to have Scott...
Elizabeth A. McMorrow
Jun 4, 2019
FATCA: Add a Click to Deregistration
Your Foreign Financial Institution (FFI) has been sold or dissolved. You remember to cancel the FFI’s IRS FATCA portal registration. ...
Elizabeth A. McMorrow
Nov 24, 2017
CRS & FATCA: Singapore Sub-Fund Deregistration & Service Provider Limitations
The Inland Revenue Authority of Singapore (IRAS) issued a reminder to financial institutions that an entity that is or becomes a...
Elizabeth A. McMorrow
Dec 30, 2016
New CRS Rule: Non-Reporting FIs Must Register in Cayman AEOI Portal
The Cayman Islands issued The Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment)...
Elizabeth A. McMorrow
Dec 22, 2016
FATCA: Limited Conditional Status Terminates on January 1, 2017
To provide a bridge between the start of FATCA and the time necessary for jurisdictions to enter into Intergovernmental Agreements (IGAs)...
Elizabeth A. McMorrow
Oct 4, 2016
Sponsored Entity Registration Procrastination
The IRS requires that some sponsoring entities register their sponsored entities for their own Global Intermediary Identification Numbers...
bottom of page