16.09.13
ICMSA Bulletin 130916/25: FATCA – material changes
The FATCA regulations have provided for the “grandfathering” of certain US-source debt securities issued before 1 July 2014.
The purpose of this bulletin is to clarify the operational flows of the notification of a Material Change affecting a security after 1 July 2014 along the chain of intermediaries from the issuer to the investor.