Announcement
U.S.A.: QI/WP/WT Application and Account Management System – Selection of Periodic Review Year of Certification Period
Tax | USA
Reference
Code
T18019
Service level
CBL
Last Updated
14.05.2018
On 4 May 2018, the U.S. Internal Revenue Service (IRS) announced that all Qualified Intermediaries (QI) / Withholding Foreign Partnerships (WP) / Withholding Foreign Trusts (WT) entities must select the periodic review year of their certification period before 1 September 2018.
Further information may be found in the Announcement published by the IRS
We continue to monitor the situation and will provide further information as it becomes available.
| This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A. its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice. |