Listen to KPMG IRW Coffee Break, a KPMGTaxRadio podcast series, to get the latest insights on IRW developments, compliance reminders, and compliance issues brought to you by Information Reporting & Withholding Tax professionals from KPMG Washington National Tax.
April 24, 2023 | American Depositary Receipts
Review of a series of guidance on the treatment of incentive payments for sponsored American Depositary Receipts (ADR) programs.
April 10, 2023 | IRW Guidance—The Year Back and the Year Ahead
Summary of the IRW guidance released in 2022 and a look forward at what to expect for 2023.
January 19, 2023 | Holiday Guidance
Discussion of recent round of IRW guidance that was released over the holiday break, including Notice 2023-08, Announcement 2023-2, and more.
December 16, 2022 | Rev. Proc. 2022-43 – Final QI Agreement
Discussion of the release of the final Qualified Intermediary (QI) Agreement, Rev. Proc. 2022–43.
December 6, 2022 | Draft Form 1042-S (2023)
Discussion of the proposed changes to the Form 1042-S for 2023.
November 1, 2022 | FATCA and Common Reporting Standard Enforcement
Discussion of recent actions taken by governments in enforcing FATCA and the Common Reporting Standard (CRS).
September 13, 2022 | Presumption Rules
Discussion of the appropriate treatment of payees and account holders that fail to provide reliable tax documentation.
August 16, 2022 | Mergers and Acquisitions
Discussion of information reporting obligations after a merger or acquisition occurs.