<http://schema.org/description>
"On February 20, 2014, the US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued extensive temporary regulations that (1) amend the existing final Treasury regulations implementing the Foreign Account Tax Compliance Act (FATCA) and (2) provide guidance to harmonize the FATCA rules with the existing US information reporting and withholding rules.  Since February 20, the Treasury and IRS have also released the final W-8BEN-E (for foreign entities), guidance on certain intergovernmental agreement (IGA) jurisdictions, and the deferral of certain key registration dates."^^<http://www.w3.org/2001/XMLSchema#string>
<http://www.pwc.com/us/en/asset-management/investment-management/publications/irs-fatca-guidance-impact-on-asset-managers.html>