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IRS Releases Notice Detailing Procedures for FFIs required to report U.S. TINs under FATCA Model 1 IGAs

The IRS released an advance version of Notice 2017-46 which details procedures for FFIs required to report ...

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IRS Notice Addresses Narrowing in Circumstances in Which a Foreign TIN is Required

The IRS released a notice detailing forthcoming changes to Chapter 3 of the Internal Revenue Code ("Code") ...

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