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IRS Form 8957
Basics of International Taxation 2013
Book Publication Date:
The Foreign Account Tax Compliance Act (FATCA) requires foreign financial institutions (FFIs) to perform due diligence and report certain information to the IRS with regard to U.S. account holders.
FFIs that do not register with the IRS and comply with FATCA are subject to a 30% withholding tax on certain payments.
IRS Form 8957 is used by FFIs to register with the IRS under FATCA.
Other Document Templates
PLI Item #:
International Law, Tax
Form 8957 (8-2013)
"foreign account tax compliance act"
"internal revenue service"
"foreign financial institutions"
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