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Notice 2015-66

International Tax Advisory: IRS Floats Updated Qualified Intermediary Agreement

July 15, 2016 By Edward Tanenbaum and Heather Ripley

Our International Tax Group discusses the IRS’s proposed update to the qualified intermediary agreement set to expire this year.

Click here to read the full advisory.

Filed Under: International Tax Advisory Tagged With: Action 13, FATCA, FFIs, Foreign Account Tax Compliance Act, foreign financial institutions, Form W-8, Form W-8IMY, IGA, intergovernmental agreement, IRS, limited branch, limited FFI, Notice 2010-46, Notice 2015-66, Notice 2016-42, OECD, Organisation for Economic Co-operation and Development, QDD, QI, QSL, qualified derivatives dealers, qualified intermediary agreement, qualified securities lender, Rev. Proc. 2000-12, Rev. Proc. 2014-39, Rev. Proc. 2014-47, Section 3406, Section 871(m), The 2014 QI Agreement, withholding tax

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