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Presumption Rules

09.13.2022 | Duration: 23:08

Discussion of the appropriate treatment of payees and account holders that fail to provide reliable tax documentation.

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Podcast overview

Episode 12-2022 | Grab a cup of coffee and take a quick learning break with Danielle Nishida and Carson Le.

On this podcast, Danielle and Carson discuss the appropriate treatment of payees and account holders that fail to provide reliable tax documentation.  Amongst other topics, they will explore the presumption rules used by withholding agents to determine how to treat their payees and the presumption that foreign financial institutions should apply in classifying account holders for purposes of Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS).

The IRW Coffee Break podcasts, brought to you by KPMG Washington National Tax (WNT) professionals who specialize in information reporting and withholding (IRW) , feature a range of topics, including recent tax developments, compliance reminders, and current compliance issues facing the industry.  

Meet our Podcast team

Image of Carson Le
Carson Le
Senior Manager, Information Reporting & Withholding Tax, Washington National Tax, KPMG US

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