GATCA 4+

Version History

• 3.0.6

  May 19, 2017
  New Documents:
  - OECD AEoI Pilot Project Briefing
  - OECD Model Protocol under TIEA
  - OECD Agreement on Exchange of Information Template
  - Publication 1187 1042-S Reporting
  - Revenue Procedure 2017-21 - New WFP WFT Agreement
  - CAA Vietnam
  - Federal Register FATCA Regulations to Withholding of Tax on US Sourced Income
  - Federal Register Dividend Equivalents
  
  New IGAs:
  - IGA Anguilla
  - IGA Bahrain
  - IGA Greece
  - IGA Greenland
  - IGA Grenada
  - IGA Macao
  - IGA Taiwan
  - IGA Ukraine
  
  New links:
  - QI Management System FAQs
  - List of Approved KYC Rules
  
  Updated Docs:
  - MCAA Signatories List
  - Form 1042
  - Form 1042-S
  - Form 1099-MISC
  - Publication 515: Withholding on Nonresident Aliens & Foreign Entities 2017

• 3.0.5

  Jan 19, 2017
  New and updated documents:
  
  CAA Cambodia
  CAA Kuwait
  CAA Holy See
  CAA Kosovo
  CAA Qatar
  
  
  IGA Trinidad & Tobago
  IGA Guyana
  IGA Dominican Republic
  IGA Saudi Arabia
  IGA Antigua & Barbuda
  
  Form 1042 Draft
  Form 1042-S Draft
  Form 1099-DIV
  Form 8966 FATCA Report
  Form 1042-T
  Form 1099-DIV US Person TIR for dividend income
  W-8IMY Form
  W-8IMY Instructions
  W-7 Form
  W-7 Instructions
  
  Instructions 1099-GEN
  Instructions 1042 Draft
  
  HMRC AEOI UK Submission Guide V2.0
  HMRC taxation re non-doms
  HMRC AEOI & FATCA submission schema v1.6
  HMRC Non-doms draft legislation
  HMRC Implementing Agreements under AEoI to Improve International Tax Compliance

  
  Publication 1220
  Publication 55B IRS Data Book
  Publication 966 EFTPS Guide to Get Started
  Publication 4990 EFTPS Payment Instruction Booklet
  Publication 901 - US Tax Treaties
Publication 5190 IDES User Guide
  Publication 1281 - Backup Withholding for Missing/Incorrect TIN
Publication 5262
  
  QI Attachment Mexico
  QI Attachment Japan (Securities Dealers)
  QI Attachment Japan (Trust Bank) Revised
  
  IRPAC Public Report (2016)
  IRPAC Public Report 2015
  IRPAC International Reporting
  
  Notice 2016-76 Phased-in the application of the section 871(m)
Notice 2017-09 Elections relation to Information Returns
  
  Revenue Procedure 2017-15 New QI Agreement
  Rev Proc 2017-16 Updated FFI Agreement
  
  Federal Register Regulations (TD9809) Relating to Information Reporting
  EU General Data Protection Regulation
  Russian changes to Tax Code re CRS

• 3.0.4

  Sep 27, 2016
  New documents:
  CAA Portugal (2016 06 03)
  CAA Slovak Republic (2016 04 26)
  CAA Denmark (2015 11 01)
  CAA St Vincent & The Grenadines (2016 06 07)
  OECD CRS FAQs (2016 06 01)
  Cayman Islands FATCA Guidance (2016 04 12)
  Cayman Islands Gazette (2016 04 06)
  Form 1042-S (2016)
  Instructions 1042-S (2016 04 25)
  IRS FBAR Reference Guide
  AEOI Commitments (2016 07 26)
  Filing Information Returns Electronically FIRE (2016 06 20)
  Notice 2016-42 Proposed QI Agreement
  FATCA – FAQs General (2016 07 04)
  OECD Guidance on the implementation of country by country reporting beps action 13 (2016 06 29)
  IRS United States Income Tax Treaties A to Z (2016 07 21)
  FATCA IDES Technical FAQs (2016 07 19)
  CAA British Virgin Islands (2016 07 13)
  Malta US DTT
  Malta Income Tax Act LN 384 of 2015
  Malta CRS Guidelines
  Notice 2015-10 Amendment of Refund Procedures
  Announcement 2016-27 Update on Jurisdictions Treated as if an IGA is in Effect
  IGA Azerbaijan M1A 2015 09 09
  Understanding IGA Agreement - Australia
  Understanding IGA Agreement - Austria
  IGA Correction Bahamas 2015 05 12
  IGA Barbados Correction 2015 09 22
  Understanding IGA Agreement - Belgium
  OECD CRS Status Message XML Schema User Guide for Tax Administrations (2016 07 01)
  UK Statutory Instrument (CD) 2015 No 1839 (2015 11 20)
  EU Commission's State Aid Investigations of Transfer Pricing Rulings (U.S. Treasury White Paper) 
  EU Council Directive 2011/16/EU - Administrative Co-Operation of Taxation
  EU Council Directive 2014/107/EU - Mandatory AEoI amending Directive 2011/16/EU
  Form W-8BEN-E (2016)
  Form 14345 QI Application (2014)
  Form 4419 Application for FIRE (2016)
  MCAA Signatories List (2016 06 28)
  Status of Convention (2016 07 29)
  Report to G20 - Global Forum AEOI Roadmap for Developing Countries (2014 08 05)

• 3.0.3

  Jul 28, 2016
  Minor updates to the document structure

• 3.0.2

  May 24, 2016
  Version 3.0.2
  - Updated document link OECD->Model Tax Conventions->Change to Model Convention
  
  New in version 3.0.1
  - Many OECD documents updated to use online links
  
  New in version 3.0
  FATCA BECOMES GATCA
  
  The world of global tax compliance has expanded since we first launched the FATCA app in 2010. In addition to FATCA, responsible officers and relationship managers must now ensure compliance across a range of other regulatory frameworks designed to detect and deter tax evasion.
  
  To reflect these changes in the global regulatory landscape, the FATCA app has been expanded to become the GATCA app. The app has received a new name, a fresh new design and new features, including:
  
  1. MASSIVELY EXPANDED DOCUMENT COLLECTION
  
  The GATCA app now includes documents that help to explain regulatory compliance obligations in a number of different jurisdictions, including the EU, OECD, US and UK.
  
  The documents are organised into an easily navigable folder structure, and have smart file names to help you quickly identify the document you need.
  
  2. NEW DOCUMENT SEARCH FEATURE
  
  You can now search for the document you need by title or keyword.
  
  3.NEW BLOGCASTS SECTION
  
  In our new Blogcasts section you will find blog posts, articles and podcasts containing industry analysis from trusted sources. You will see a notification whenever new content is published, so you are always up to date.
  
  4. UPDATED TIMER TOOL
  
  Timers have moved into the Tools section of the app and have received a facelift. All of your event timers will now appear together, in one place.
  
  
  If you have any feedback about the GATCA app, please email info@gatca.info.

• 3.0.1

  May 18, 2016
  New in version 3.0.1
  Many OECD documents updated to use online links
  
  New in version 3.0
  
  FATCA BECOMES GATCA
  
  The world of global tax compliance has expanded since we first launched the FATCA app in 2010. In addition to FATCA, responsible officers and relationship managers must now ensure compliance across a range of other regulatory frameworks designed to detect and deter tax evasion.
  
  To reflect these changes in the global regulatory landscape, the FATCA app has been expanded to become the GATCA app. The app has received a new name, a fresh new design and new features, including:
  
  1. MASSIVELY EXPANDED DOCUMENT COLLECTION
  
  The GATCA app now includes documents that help to explain regulatory compliance obligations in a number of different jurisdictions, including the EU, OECD, US and UK.
  
  The documents are organised into an easily navigable folder structure, and have smart file names to help you quickly identify the document you need.
  
  2. NEW DOCUMENT SEARCH FEATURE
  
  You can now search for the document you need by title or keyword.
  
  3.NEW BLOGCASTS SECTION
  
  In our new Blogcasts section you will find blog posts, articles and podcasts containing industry analysis from trusted sources. You will see a notification whenever new content is published, so you are always up to date.
  
  4. UPDATED TIMER TOOL
  
  Timers have moved into the Tools section of the app and have received a facelift. All of your event timers will now appear together, in one place.
  
  
  If you have any feedback about the GATCA app, please email info@gatca.info.

• 3.0

  Feb 9, 2016
  FATCA BECOMES GATCA
  
  The world of global tax compliance has expanded since we first launched the FATCA app in 2010. In addition to FATCA, responsible officers and relationship managers must now ensure compliance across a range of other regulatory frameworks designed to detect and deter tax evasion.
  
  To reflect these changes in the global regulatory landscape, the FATCA app has been expanded to become the GATCA app. The app has received a new name, a fresh new design and new features, including:
  
  1. MASSIVELY EXPANDED DOCUMENT COLLECTION
  
  The GATCA app now includes documents that help to explain regulatory compliance obligations in a number of different jurisdictions, including the EU, OECD, US and UK.
  
  The documents are organised into an easily navigable folder structure, and have smart file names to help you quickly identify the document you need.
  
  2. NEW DOCUMENT SEARCH FEATURE
  
  You can now search for the document you need by title or keyword.
  
  3.NEW BLOGCASTS SECTION
  
  In our new Blogcasts section you will find blog posts, articles and podcasts containing industry analysis from trusted sources. You will see a notification whenever new content is published, so you are always up to date.
  
  4. UPDATED TIMER TOOL
  
  Timers have moved into the Tools section of the app and have received a facelift. All of your event timers will now appear together, in one place.
  
  
  If you have any feedback about the GATCA app, please email info@gatca.info.

• 2.4.5

  Apr 17, 2015
  - New Country guidance document section
  - New IGAs - Belarus, Croatia, Curacao, Kosovo, Moldova

• 2.4.4

  Jan 26, 2015
  - New FATCA XML Schema document: Publication 5188: FATCA Metadata XML Schema v1.0
  - Updated publication: Publication 5190: IDES User Guide (Jan 2015)
  - New and updated form instructions:
  - 1099-GEN
  - 1099-R
  - 8938 (2015)
  - New form: 1099-R
  New IGA: Qatar

• 2.4.3

  Jan 7, 2015
  - New Publication section
  - New publications:
  - Pub. 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities
  - Pub. 5190 - International Data Exchange Services (IDES) User Guide V1
  - New IGAs
  - Bulgaria
  - Cyprus
  - Singapore
  - Sweden
  - Updated IGA Status list - Jan 2015
  - Updated Forms
  - 1042-S (2015)
  - 8938 (2015)
  - New form instructions: Form 8966 Supplemental

• 2.4.2

  Dec 18, 2014
  New forms:
  - Form 1099-DIV (2015)
  - Form 1099-INT (2015)
  - Form 1099-MISC (2015)
  - Form 14345 QI Application
  
  New instructions for forms
  - Instructions Form 1099-MISC (2015)
  - Instructions Form 1042-S (2014)
  - Supplemental Instructions for W-8 Forms (2014)
  - Supplemental Instructions Form 1042 (2014)
  - Supplemental Instructions for Form W-8BEN-E (2014)
  - Supplemental Instructions for Form 1099 (2014)
  - Instructions for Form 1099-DIV (2015)
  - Instructions for Forms 1099 INT OID (2015)

• 2.4.1

  Dec 10, 2014
  - New IGAs for Bahamas, Barbados, Hong Kong and Turks & Caicos
  - New Announcement - IGA In Substance Update
  - Updated IGA In Substance List

• 2.4.0

  Nov 24, 2014
  - Updated FATCA events
  - Reorganised documents section.
  - New GATCA section with OECD Common Reporting Standard document
  - New Partner Letters section. File name convention for these files is 'Date of Letter - IGA PL – Number of Letter - Name of IGA changed – number of partners affected', e.g. '2014 09 23 IGA PL 1 Mexico 17'
  - Updated FFI list spreadsheet
  - New IGAs: Brazil, Czech Republic, Lithuania, Poland
  - Updated IGA Status
  - New TConsult solution: Periodic Review

• 2.3.16

  Aug 13, 2014
  New document: Revenue Procedure 2014-47 - Updates WFP and WFT

• 2.3.15

  Aug 7, 2014
  New Revenue Procedure documents:
  
  Rev Proc 2014-38 - FFI Agreement for M2 FFI
  
  Rev Proc 2014-39 - QI Application Procedure
  
  Rev Proc 2014-43 - Requirement for SSN or TIN
  
  
  
  New instructions:
  
  Instructions Form W-8BEN-E (2014)
  
  Instructions for Requestor of Forms W-8 (2014)
  
  
  
  New IGAs:
  
  British Virgin Islands
  
  Israel
  
  Latvia
  
  New Zealand
  
  South Africa
  
  
  
  Updated IGAs in substance list

• 2.3.14

  Jun 20, 2014
  In this update we are adding further IGAs as they have been signed.
  
  
  
  Also, we have also added a pdf, provided by third party Mr H. Perryman, which shows the status of all IGAs including those deemed to be ‘in substance’.
  
  
  
  In the app itself, we will continue to only provide IGAs where they have actually been signed.
  
  
  
  - New IGAs - Liechtenstein & Slovenia
  
  - New instructions: Form W-8IMY
  
  - Updated Publication 5124 - FATCA XML v1.1 user guide
  
  - New useful link to IRS FFI search tool

• 2.3.13

  Jun 5, 2014
  In this update we have added the url for the IRS FFI search tool as well as a download of the FFI list in Excel format.
  
  
  
  In the spreadsheet we have added a pivot table worksheet so you can filter and order the list for analysis purposes.

• 2.3.12

  May 29, 2014
  New Documents:
  
  - instructions for Form 1042 (2014)
  
  - IGA Gibraltar
  
  - IGA Jamaica

• 2.3.11

  May 8, 2014
  New Documents:
  
  - Form W-8EXP (April 2014)
  
  - Instructions for form W-8EXP
  
  - Notice 2014-33 Transition Year
  
  - IGA Mexico (Spanish)

• 2.3.10

  May 5, 2014
  New form
  
  - W-8IMY (April 2014)
  
  
  
  New IGAs
  
  - Australia
  
  - Austria
  
  - Belgium
  
  - Estonia
  
  - IGAs in Substance

• 2.3.9

  Apr 7, 2014
  - Updated events
  
  - New IGAs: Chile, Finland, Honduras, Luxembourg
  
  - New 'Announcements' section
  
  - New document: Revenue Procedure 2014-13 Updated FFI Agreement
  
  - New forms: W-8BEN-E (Feb 2014), 1042-S (2014), 1042 (2014)

• 2.3.8

  Mar 25, 2014
  - Final Form 8966
  
  - Pub. 5124: FATCA XML Schema v1.1 User Guide

• 2.3.7

  Mar 9, 2014
  New forms:
  
  - W-8BEN (February 2014)
  
  - W-8ECI (February 2014)
  
  
  
  New instructions for February 2014 revisions of W-8BEN and W-8ECI

• 2.3.6

  Mar 5, 2014
  All new FATCA events
  
  New 'Regulations' document section containing:
  - Coordinating regulation IRC 3 and 4 (Feb 2014)
  - FATCA Final Regulations
  - FATCA Temporary and Final Regulations (Feb 2014)

• 2.3.5

  Feb 12, 2014
  New IGA documents:
  
  - Canada
  
  - Hungary
  
  - Italy