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:
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.
Any tax advice in this communication is not intended or written by KPMG to be used, and cannot be used, by a client or any other person or entity for the purpose of (i) avoiding penalties that may be imposed on any taxpayer or (ii) promoting, marketing, or recommending to another party any matters addressed herein.The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough
KPMG International has created a state of the art digital platform that enhances your experience, optimized to discover new and related content.