FATCA e-alert issue 2014-32 | KPMG | LU
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FATCA e-alert issue 2014-32

FATCA e-alert issue 2014-32



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Ireland - Updated guidance notes for implementing FATCA

The Irish Revenue Commissioners in early October 2014 published updated guidance notes for implementing FATCA in Ireland.

The new guidance notes - Updated Guidance Notes on the Implementation of FATCA in Ireland - govern the implementation of the FATCA provisions:

  • As contained in Ireland’s intergovernmental agreement (IGA) between Ireland and the United States
  • As contained in the related final regulations (S.I. No. 292 of 2014)

Read an October 2014 report prepared by the KPMG member firm in Ireland highlighting a number of helpful clarifications and examples in the updated guidance notes on FATCA, including those highlighted in the attached overview.

Read text of the above-referenced documents on KPMG Ireland's website.


For further information, please do not hesitate to contact us.











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