Strategic decisions – excerpt and template

This is an excerpt from the strategic decisions tool. The strategic decisions a company has to take with regards to FATCA include the following questions, amongst others, if the company wants:

  • to apply the “de-minimis” rule;
  • to continue doing business with US persons;
  • to centrally organize the identification of all FFI’s in it’s group instead of delegating such activities to it’s affiliates;
  • to continue doing business with ‘Non Participating FFI’s.

The template below has proven to be very effective to obtain the necessary decisions.

Strat dec
Exhibit 5: Template and example of strategic decisions