Tax News and Developments October 2023
In brief
With the new year comes the 1 January 2024 effective date of the Corporate Transparency Act (CTA), which will require approximately 32.6 million US entities to report beneficial ownership information (BOI) to the Treasury’s Financial Crimes Enforcement Network (FinCEN). On 28 September 2023, FinCEN published proposed regulations modifying the BOI Reporting Requirements (“ Proposed Regulations “), which are found in the CTA’s implementing regulations. In our prior client alert, Beneficial Ownership Reporting, Part III , we summarized the CTA’s implementing regulations. The only change in the Proposed Regulations is a temporary […]
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