The U.S. Internal Revenue Service (IRS) updated the tax identification number (TIN) codes to be used in Y2022 FATCA reporting when...

The U.S. Internal Revenue Service (IRS) recently issued Notice 2023-11 which will be in Internal Revenue Bulletin (IRB) 2023-3, dated...

There are a number of jurisdictions around the world whose Foreign Financial Institutions (FFIs) are not required to undertake FATCA...