August 31 2016

Comments on Notice 2016-42 (proposed changes to qualified intermediary agreements)

The new rules in section 5.03(B) of the proposed QI agreement provide that the LOB declaration (which may be used by entities that are not fiscally transparent to document their status together with “alternative” documentary evidence – typically an excerpt from the commercial register) to properly document a client’s status for QI must also ontain lines 14(a) and (b) of the new W-8BEN-E form.

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