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Announcement 2000-48

By United States Department of the Treasury

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Book Id: WPLBN0000231607
Format Type: PDF eBook
File Size: 0.1 MB
Reproduction Date: 2006

Title: Announcement 2000-48  
Author: United States Department of the Treasury
Language: English
Subject: Government publications, Tax & accounting series, Internal Revenue Service publication
Collections: Government Library Collection, U.S. Department of the Internal Revenue Service
Publication Date:
Publisher: United States Department of the Treasury, Internal Revenue Service


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Service, I. R. (n.d.). Announcement 2000-48. Retrieved from

Excerpt: Revenue Procedure 2000-12, 2000-4 I.R.B. 387 sets forth a qualified intermediary (QI) withholding agreement that governs the withholding and information reporting obligations of certain financial institutions. This announcement provides guidance for financial institutions that are considering the qualified intermediary regime. The QI system is a significant step forward for both taxpayers and the IRS. It does, however, represent a paradigm shift to greater self-regulation. Treasury and the IRS believe that it is appropriate to allow the greatest self-regulation under circumstances in which Treasury and the IRS have the greatest confidence that such self-regulation will be effective. In pursuit of that objective, Treasury and the IRS considered allowing QI status only for businesses operating in jurisdictions with which the United States has a bilateral tax treaty or tax information exchange agreement.


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