Revenue Procedure 2014-47 - Updated Withholding Foreign Partnership or Withholding Foreign Trust (WP/WT) Agreement

An updated Withholding Foreign Partnership or Withholding Foreign Trust  (WP/WT) Agreement has been released and posted to the FATCA Website. Revenue Procedure 2014-47 updates and supersedes the WP/WT Agreement originally released as Revenue Procedure 2000-12, 2000-1 C.B. 387, as modified in Rev. Proc. 2003-64, 2003-2 C.B. 306; Rev. Proc. 2004-21, 2004-1 C.B. 702; Rev. Proc. 2005-77, 2005-51 I.R.B. 1176.

The link to Revenue Procedure 2014-47, setting out the updated WP/WT Agreement, has been added to the Foreign Account Tax Compliance Act (FATCA) Registration and FATCA Governments Website sections of the FATCA Website.