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Mensuel de janvier 2020 - Banques & Economie

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QI, FATCA and CRS Audits
By Jean KIZITO, Associate Partner at KPMG Luxembourg*   Various Automatic Exchange of Information regimes are maturing now. Financial institutions have gone through gap analysis, impact assessment projects and actual implementation, and the first annual reports have been submitted to the tax authorities. At present, the financial industry is seeking to achieve enhanced compliance ahead of upcoming audits or compliance reviews by the tax authorities. This article outlines the audit requirements under various Automatic Exchange of Information regimes.   Qualified intermediary   Background   The U.S. Qualified Intermediary (QI) regime was introduced by the Internal Revenue Services (IRS) and...
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