Department of the Treasury January 2, 2020 – Federal Register Recent Federal Regulation Documents

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Regulations Relating to Withholding and Reporting Tax on Certain U.S. Source Income Paid to Foreign Persons

Document Number: 2019-27979

Type: Rule

Date: 2020-01-02

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains final regulations that provide guidance on certain due diligence and reporting rules applicable to persons making certain U.S. source payments to foreign persons, and guidance on certain aspects of reporting by foreign financial institutions on U.S. accounts. The final regulations affect persons making certain U.S.- related payments to certain foreign persons and foreign financial institutions reporting certain U.S. accounts.

https://regulations.justia.com/regulations/fedreg/2020/01/02/2019-27979.html

Qualified Financial Contracts Recordkeeping Related to Orderly Liquidation Authority

Document Number: 2019-27801

Type: Rule

Date: 2020-01-02

Agency: Department of the Treasury

The Secretary of the Treasury (the ``Secretary''), as Chairperson of the Financial Stability Oversight Council, after consultation with the Federal Deposit Insurance Corporation (the ``FDIC''), is issuing a determination regarding a request for an exemption from certain requirements of the rule implementing the qualified financial contracts (``QFC'') recordkeeping requirements of Title II of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the ``Dodd-Frank Act'' or the ``Act'').

https://regulations.justia.com/regulations/fedreg/2020/01/02/2019-27801.html