Browse the Triple Tax Library

Directive on Administrative Cooperation in the Field of Taxation (DAC)

• EU Directive 2011/16

DAC2 Common Reporting Standard (CRS)

• OECD CRS publications

• EU Directive 2023/2226 (‘DAC2.0’)

• OECD CRS FAQ

DAC6 Mandatory Disclosure Rules

• EU Directive 2018/822 (incl. hallmarks)

DAC7 Digital Platform Reporting

• EU Directive 2021/514 (‘DAC7’)

• EU DAC7 FAQ

• OECD model rules for reporting by platform operators

DAC8 Crypto Asset Reporting Framework

• OECD Crypto-Asset Reporting Framework

• EU Directive 2023/2226 (‘DAC2.0’)

Faster and Safer Relief of Excess Withholding Taxes (FASTER)

• EU Council Directive EU 2025/50  

• EU Commission impact assessment

• EU Council press release on adoption of FASTER

General Data Protection Regulation (GDPR)

• EU GDPR Directive

Anti-Money Laundering Directive (AML)

• EU Directive 2018/843

EU & OECD

Foreign Account Tax Compliance Act (FATCA)

• U.S. IRC and Treas. Regs.

• U.S. IGA list

• U.S. FFI model Agreement

• U.S. IRS FFI list

• U.S. IRS FFI portal

• IRS Notice 2024-78 - on extension of relief for FIs to report U.S. TINs

Qualified Intermediary regime (QI)

• 2023 QI model agreement

• IRS QI home page

• IRS QAAMS portal

• IRS QI FAQ

• IRS QI list

• IRS List of Approved KYC rules

• Form 1042 | Form 945 - withholding agent tax returns

• Form 1042-S | Forms 1099 (general instructions) - information reports

• IRS Notice 2023-8 - additional PTP IRC sec. 1446(f) withholding tax guidance

• IRS Notice 2024-26 - on extension of electronic Form 1042 filing

• IRS Notice 2024-44 - on extension transition rules Qualified Derivatives Dealer (QDD) regime

Withholding Foreign Partnership regime (WP)
In addition to the above QI references

• IRS WP model agreement

• Form 1065 - partnership tax return

• Schedule K1

Withholding Tax and Information Reporting
Further IRS guidance, IRC sections and treasury regulations

• IRS publication 515 (2025)

• U.S. tax treaties

• IRS Forms & Instructions search

• IRC section 871 - Tax on nonresident alien individuals

• Chapter 3 - IRC sections & Treas. Regs: 1441, 1442, 1443, 1446, 1461, 1463 and 1464

• Chapter 4 - IRC sections & Treas. Regs: 1471, 1472, 1473, 1474

• Chapter 61 and backup withholding tax - IRC sections & Treas. Regs: 6041, 6042, 6045, 6049, 6050N and 3406.

• Person definition: 7701

• lnternal Revenue Manuals (IRM)

W-Forms for identification and tax treaty claims

• Form W-8BEN - non-U.S. individual beneficial owner

• Form W-8BEN-E - non-U.S. legal entity beneficial owner

• Form W-8EXP - non-U.S. tax exempt beneficial owner (not based on treaty claim)

• Form W-8IMY - non-U.S. intermediary or flow-through entity

• Form W-8ECI - non-U.S. Person claim of Effectively Connected Income (ECI)

• Form W-9 - U.S. Person

Foreign Investment in Real Property Tax Act (FIRPTA)

• IRS FIRPTA webpage

• IRC section 882(a) - tax on income of foreign corporations connected with United States business. Note for individuals: section 871(b).

• IRC section 897 - gains from the disposition of U.S. real property interests by foreign persons are treated as effectively connected income.

• IRC Section 1445 - outlines the withholding requirements for U.S. real property transactions involving foreign sellers.

• IRS publication 515 (2024) - page 73 and beyond for FIRPTA

• Internal Revenue Manual (IRM) - 4.61.12

• Form 8288-A (2023) - withholding tax statement

• Form 1120-F (2024) - corporate income tax return for non-US entities

• Form 1040-NR (2023) - personal income tax return for non-US individuals