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Issue Number: 2016-12
Inside This Issue
- IRS Publishes Announcement 2016-27
1. IRS Publishes Announcement 2016-27
IRS published Announcement 2016-27 to the FATCA Regulations and Other Guidance page. This Announcement provides guidance to jurisdictions that are treated as if they have an IGA in effect and FFIs located in those jurisdictions. Each jurisdiction that is treated as if it has an IGA in effect and that wishes to continue to be treated as if it has an IGA in effect must provide the Treasury Department, by December 31, 2016, with a detailed explanation of why the jurisdiction has not yet brought the IGA into force. The jurisdiction must also provide a step-by-step plan that they intend to follow in order to sign the IGA (if it has not been signed) and bring the IGA into force.
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