Taxes Content

By Electronic Delivery July 16, 2013 Robert Stack Danielle Rolfes Deputy Assistant Secretary (International Tax Affairs) International Tax Counsel U.S. Department of the Treasury U.S. Department of the Treasury 1500 Pennsylvania Avenue, NW 1500 Pennsylvania Avenue, NW Washington, DC...

     15                   49   By Electronic Delivery April 13, 2012 Mr. Byung-Cheol Kim, Director Corporation Tax Division Ministry of Strategy and Finance Government Complex II, 88 Gwanmoonro Gwacheon City, Gyeonggi Province, 427-725 Korea RE: Clarification...

By Electronic Delivery April 30, 2013 Erik Corwin Deputy Chief Counsel—Technical Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 RE: Fund Industry Solution for Foreign Tax Recoveries Under Santander Dear Erik: The Investment Company Institute (“ICI”)1 urges...

By Electronic Delivery March 19, 2013 Steven T. Miller Hon. William J. Wilkins Acting Commissioner Chief Counsel Internal Revenue Service Internal Revenue Service 1111 Constitution Avenue NW 1111 Constitution Avenue NW Washington, DC 20224 Washington, DC 20224 RE: Use of Form 8949 by...

13 February 2013 Algirdas Šemeta Member of the European Commission Commissioner Taxation and Customs Union, Audit and Anti-Fraud B-1049 Brussels Belgium Re: Enhanced Cooperation Agreement for the Financial Transaction Tax Dear Commissioner Šemeta: On behalf of our members, the...

Washington | New York 1101 New York Avenue, 8th Floor | Washington, DC 20005-4269 | P: 202.962.7300 | F: 202.962.7305 www.sifma.org November 6, 2012 The Honorable Timothy F. Geithner Secretary of the Treasury U.S. Department of the Treasury 1500 Pennsylvania Ave., NW Washington, D.C...

On January 1, 2013, various rules implementing the Foreign Account Tax Compliance Act (FATCA) begin to take effect.

ATTACHMENT A to OCTOBER 22 2012 ICI/ICI GLOBAL LETTER DRAFT October [22], 2012 Part III – Administrative, Procedural, and Miscellaneous Chapter 4 Notice [2012-XX] Regarding Election by a U.S. Mutual Fund to Designate Distribution and Gross Proceeds Amounts as Withholdable Payments...

22 October 2012 By Electronic Delivery Mr. Seunghee Han Mr. Byung-Sik Jung, Director Assistant Commissioner for International Tax Division International Taxation Bureau Ministry of Strategy and Finance National Tax Services Government Complex II, 88 Gwanmoonro 86, Jongno 5-gil, Jongno...

By Electronic Delivery 26 September 2012 Mrs. Charlotte Chevalier Sous-directrice de la fiscalité des personnes Direction de la Législation Fiscale Bâtiment Vauban 139, rue de Bercy Télédoc 549 75572 Paris Cedex 12 RE: French Trust Reporting Rules Should Not Apply to U.S. CIVs...