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28035

EU Court of Justice Rules in Favor of US Fund in Tax Reclaims Case

[28035] April 14, 2014 TO: TAX MEMBERS No. 8-14 INTERNATIONAL MEMBERS No. 12-14 ICI GLOBAL TAX COMMITTEE No. 7-14 RE: EU COURT OF JUSTICE RULES IN FAVOR OF US FUND IN TAX RECLAIMS CASE   Overview On 10 April 2014 the Court of Justice of the European Union (the “ECJ”) ruled in DFA...
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Memo#
28020

IRS Extends Deadline to Register for FATCA and Identifies Pending IGAs

[28020] April 8, 2014 TO: ICI GLOBAL TAX COMMITTEE No. 6-14 RE: IRS EXTENDS DEADLINE TO REGISTER FOR FATCA AND IDENTIFIES PENDING IGAs   Recognizing the rapidly approaching July 1 FATCA implementation date, the IRS and Treasury released Announcement 2014-1. [1] 22 countries have...
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Memo#
28009

For Your Review - Draft Letter to OECD on Treaty Shopping

[28009] April 1, 2014 TO: TAX COMMITTEE No. 8-14 INTERNATIONAL COMMITTEE No. 9-14 ICI GLOBAL TAX COMMITTEE No. 5-14 RE: FOR YOUR REVIEW - DRAFT LETTER TO OECD ON TREATY SHOPPING   The Organisation for Economic Co-operation and Development (OECD) last summer published a detailed...
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Memo#
27922

ICI Global Tax Committee Call on 11 March to Discuss Issues of Interest

[27922] March 4, 2014 TO: ICI GLOBAL TAX COMMITTEE No. 3-14 RE: ICI GLOBAL TAX COMMITTEE CALL ON 11 MARCH TO DISCUSS ISSUES OF INTEREST   The next ICI Global Tax Committee conference call will be held on Tuesday, 11 March at 10.00 (U.S. Eastern time) – 14.00 in London, 15.00 in...
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Memo#
27813

FFI Agreement for Participating FFIs and Reporting Model 2 FFIs

[27813] December 30, 2013 TO: TAX MEMBERS No. 37-13 INTERNATIONAL MEMBERS No. 57-13 ICI GLOBAL TAX COMMITTEE No. 23-13 INTERNATIONAL OPERATIONS ADVISORY COMMITTEE No. 16-13 TRANSFER AGENT ADVISORY COMMITTEE No. 91-13 BROKER/DEALER ADVISORY COMMITTEE No. 60-13 TAAC FATCA TASK FORCE No...
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Memo#
27801

FATCA Reporting Format Released By IRS

[27801] December 20, 2013 TO: TAX MEMBERS No. 36-13 INTERNATIONAL MEMBERS No. 55-13 ICI GLOBAL TAX COMMITTEE No. 22-13 INTERNATIONAL OPERATIONS ADVISORY COMMITTEE No. 15-13 TRANSFER AGENT ADVISORY COMMITTEE No. 90-13 BROKER/DEALER ADVISORY COMMITTEE No. 58-13 TAAC FATCA TASK FORCE No...
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Memo#
27662

ICI/ICI Global Members Meeting in Mumbai on November 14, 2013

[27662] October 30, 2013 TO: TAX COMMITTEE No. 33-13 INTERNATIONAL COMMITTEE No. 26-13 ICI GLOBAL TAX COMMITTEE No. 20-13 RE: ICI/ICI GLOBAL MEMBERS MEETING IN MUMBAI ON NOVEMBER 14, 2013   ICI and ICI Global members are invited to a meeting in Mumbai on Thursday November 14 at 10:00...