External reviewer independence requirements and the 2017 QI Agreement


8, 2017, the IRS published guidance in the form of a Foreign Account Tax Compliance Act (FATCA) FAQ stating that for review years prior to 2018, an external reviewer of a QI may "apply the standards of independence that would otherwise apply to its engagement to conduct the periodic review (such as …

via Google Alert – FATCA http://bit.ly/2F4ais5