By virtue of the Law of 12 July 2013, the law on the new AIFM regime, DSM has set up an internal use tool to systematically ensure that it complies with the new AIFM regulation with respect to its current and future clients.
After much lobbying by the financial industry, the IRS has determined that 2014 and 2015 will be a “transition period” for implementing FATCA. Foreign financial institutions that are deemed to be making “good faith efforts” to comply with FATCA will not be penalised during the transition period. The full text of the IRS Notice 2014-33 is in the link below: http://www.irs.gov/pub/irs-drop/n-14-33.pdf
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