The financial intermediaries who have obtained the status of Qualified Intermediary from the American tax authorities (IRS) have annual reporting obligations.
This reporting has to be done following the rules of the IRS (Internal Revenue Service) for forms (1042, 1042-S, 1099-INT, 1099-DIV, 1099-OID, 1099-B, 945, 945-A) and/or elec-tronic files for data transfer, according to criteria like payment type, tax rate and client type.
For any further information please contact us
Lionel Berthod +41 (0)43 299 65 63
Lionel.Berthod@BearingPoint.com
Patricia Lang
+41 (0)22 747 05 12
Patricia.Lang@BearingPoint.com
