FATCA and its impact on the Irish Funds Industry（新法对爱尔兰基金行业及其影响）.pdf

FATCA and its impact on the Irish Funds Industry Welcome  Brian Boyle, Principal Officer, Incentives Financial Services Branch, Irish Revenue  Ruth Kelly-McEwen, Compliance Regulatory and Technical Manager, State Street/IFDS  Rebecca Maher, Financial Services Tax Director, PwC  Patrick Rooney, Regulatory Affairs Manager, IFIA 2 Agenda  FATCA – Main Considerations for the Irish Funds Rebecca Maher Industry  FATCA – Due Diligence, Self-Certifications and Ruth Kelly-McEwen Data Protection  Automatic Exchange of Information Brian Boyle  Questions Discussion All 3 FATCA Main Considerations for the Irish Funds Industry Rebecca Maher Financial Services Tax Director PwC 4 IFIA AIFMD Regulatory Reporting Guide (Draft document not for external distribution) FATCA – Latest Updates  1 July 2014 – FATCA is here!  Irish Regulations published and effective from 1 July 2014  Updated Irish guidance notes expected in the near future  Cayman guidance notes published on 22 July 2014  First FATCA registrations processed and published by IRS on 2 June 2014  New client on-boarding procedures required since 1 July 2014 5 FATCA – Intergovernmental Agreements FATCA Irish IGA Cayman IGA IRS (US FATCA) IRS IRS HMRC (UK FATCA) Irish Revenue Cayman Authorities No