The U.S. Foreign Account Tax Compliance Act (FATCA) became law in March 2010 and became effective starting on July 1, 2014. FATCA is aimed at preventing tax avoidance by U.S. taxpayers through the use of offshore accounts. XL Catlin has taken the necessary steps to ensure compliance with FATCA.
Under the provisions of FATCA, payers making payments of U.S. source income to XL Catlin’s legal entities may need to obtain certain documentation from the XL Catlin recipient of those payments (IRS Forms W-8 or W-9). Form W-8’s are provided by non-US entities and Form W-9’s are provided by U.S. entities. You can download a copy of the applicable XL Catlin entity Form W-8 or Form W-9 through the links below.