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IRS NOTICE 2017-46

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#Providenciales, June 18, 2019 – Turks and Caicos – On September 25, 2017, the IRS issued Notice 2017-46 which provided for the following:

  • Addressed Financial Institutions’ (“FIs”) obligations to obtain and report taxpayer identification numbers (“TINs”) and dates of birth (“DOB”) under chapters 3 and 4 of the Internal Revenue Code;
  • Extension of the deadlines imposed on FIs under Model 1 Intergovernmental Agreements (“IGAs”); and
  • Chapter 3 and 4 final and temporary regulations released January 6, 2017.

U.S. TIN and DOB Reporting

  • Under the Model 1 IGAs, Foreign FIs (“FFIs”) are required to obtain and report U.S. TINs for all reportable account holders and controlling persons.
  • For tax year 2017, an FFI failing to include a reportable person’s U.S. TIN would be considered significant non-compliance, triggering a notice from the IRS to the FFI’s tax authority.
  • Where an FFI is non-compliant for 18 months after the issuance of a notification, that FFI would be classified as a nonparticipating FFI and would be subject to FATCA withholding.
  • An extension is provided to FFIs that have been unable to obtain TINs, allowing them to not be deemed as non-compliant solely because they file tax year 2017, 2018, and 2019 FATCA reports without TINs.
  • Where an FFI is unable to obtain TINs, they will be required to undertake the following:
    • Obtain and report the DOB of each reportable account holder and controlling person missing a TIN;
    • Request annually any missing TIN from such persons; and
    • Undertake a search of electronically searchable data maintained by the FFI for the missing TINs prior to the submission of tax year 2017 reports.

Withholding Certificate Validity: Foreign TIN and DOB Requirements

The following amendments will be made by the IRS and Treasury Department: the temporary chapter 3 regulations:

  • The circumstances in which Foreign TINs and DOBs are required for Global Financial Services Industry will be narrowed;
  • Clarification of the definition of “account holder,” “account,” and “financial institution” under the temporary regulations to align with their meaning under the chapter 4 regulations;
  • A Foreign TIN or DOB will not be required where a withholding certificate is obtained solely to avoid Form 1099 reporting and backup withholding;
  • The requirement that any account held by a resident in a jurisdiction that does not have an information exchange agreement with the U.S will be excluded from the Foreign TIN;
  • There will also be an exception for accounts held by residents in jurisdictions that do not issue Foreign TINs. The current list is limited to Bermuda, the British Virgin Islands, and the Cayman Islands;
  • A phase-in period has been provided through December 31, 2019, to provide withholding agents additional time to obtain Foreign TINs. Withholding certificates signed on or after January 1, 2018, the Foreign TIN— or a reasonable explanation for its absence—must be present on the form. Such Foreign TINs are not required to be validated against any jurisdiction’s format or TIN system provided the withholding agent does not have a reason to know it is invalid;
  • A withholding certificate signed before January 1, 2018, will not be treated as invalid under the amended temporary regulations solely because of a missing Foreign TIN;
  • Payments made before January 1, 2018, a Foreign TIN is not required, and the withholding certificates will be valid until the earlier of “(1) December 31, 2019; (2) the expiration date of the validity period of the withholding certificate [if applicable]; or (3) if applicable, the date when a change in circumstances requiring a revised withholding certificate occurs.”;
  • A withholding certificate will remain valid beyond December 31, 2019, if the withholding agent obtains a written record of the Foreign TIN or if the Foreign TIN is otherwise within the withholding agent’s files. 

Form 1042-S Reporting

  • Form 1042-S will be amended to provid instructions to require Foreign TINs to be reported for tax year 2018 and beyond where they are available, either from withholding certificates or the alternative procedures outlined above for obtaining Foreign TINs;
  • For tax year 2017, the instructions will be amended to require DOB reporting in instances where the individual account holder’s DOB is available on the withholding certificate or within the withholding agent’s electronically searchable information;
  • For tax year 2018 and beyond, the DOB will be required if it is identified in any of the withholding agent’s files, whether electronically stored or otherwise.

This Notice in its entirety can be viewed on the Internal Revenue Service website at https://www.irs.gov/pub/irs-drop/n-17-46.pdf.

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Wild, Free, and Out of Control: Grand Turk’s Animal Debacle Is No Island Secret

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Turks and Caicos, October 31, 2026 – Once again, I feel compelled to put pen to paper on this matter.  You don’t expect to slam your brakes in paradise.  But in Grand Turk, it’s becoming routine.

Donkeys roam along roadsides, darting into traffic, while packs of dogs linger around neighborhoods.  Tourists and residents alike face dangerous encounters with animals that, while symbolic of Grand Turk’s identity, now pose very real threats to public safety and themselves.

I’ve had near misses myself, and I’m not alone. This is no longer simply an island charm issue; it’s an unfolding dilemma that demands attention.

Grand Turk has a long history of romanticizing its animals. Donkeys, once essential to the island’s salt trade in the 1800s, are now part of its distinctive character. Yet neither they nor the growing population of free-roaming dogs are being adequately managed.

Estimates place the donkey population at around 500 on an island measuring just 10.5 square miles, with approximately 4,000–5,000 residents and tourist numbers that can double on cruise ship days. Add dogs that are quasi-owned—fed occasionally out of pity or when they wander onto someone’s property, but rarely properly cared for or contained—and the scale of the problem becomes clearer.

Feeding a dog occasionally is not the same as taking responsibility for it. The same applies to owners who fail to provide adequate fencing, allowing their dogs to roam freely through neighborhoods and onto public roads. Responsible ownership requires more than occasional feeding; it means ensuring an animal’s welfare while protecting the wider community.

Tourists may marvel at roadside donkeys or follow a friendly dog to the beach. But they don’t necessarily witness the accidents, injuries, property damage, and scattered garbage. Nor do they see how open grazing areas are disappearing beneath roads, homes, and new developments.

So, whose space is it now? Are the animals invading ours, or are we gradually taking theirs, leaving less vegetation for them to feed on?

This is not simply a debate about animals. It is about responsibility, planning, and public safety.

Grand Turk’s Department of Agriculture faces a challenging predicament. The Turks & Caicos Society for the Prevention of Cruelty to Animals (TCSPCA) does what it can, but without adequate funding and government support, its capacity remains limited. Volunteers continue to step forward, yet goodwill alone cannot resolve a problem of this magnitude.

There are several suggestions from avid Hooves & Paws TCI volunteers: Establish satellite watering holes away from high-traffic areas, properly maintain existing ones, or explore the creation of a donkey sanctuary etc.

We have recently welcomed the long-awaited arrival of a full-time veterinarian, but that alone is not enough. Support vehicles, appropriate facilities, and equipment for the safe and humane capture and treatment of animals are also essential.

There is another uncomfortable question that deserves an answer: Is the Department investing in the training and resources needed for the humane euthanasia of severely injured animals when recovery is no longer possible, rather than leaving police officers to resort to shooting them?

There may be emergencies in which officers must act immediately to protect human life. However, emergency responses should not replace a properly funded animal management programme. Severely injured animals deserve a humane, professional response, with veterinary guidance wherever circumstances permit.

We have also heard concerning reports of animal mutilation. Such reports warrant serious attention and, where appropriate, proper investigation. Animal welfare must be part of this conversation, not an afterthought.

If Grand Turk wants to preserve its Beautiful by Nature identity, it needs more than slogans. It needs enforcement, practical solutions, and a willingness to acknowledge that some animals are suffering while others pose genuine dangers to residents and visitors.

No one wants to strip the island of its character. Donkeys, dogs, horses, cows, and even the occasional roaming of goats or roosters contribute to the experience that makes Grand Turk memorable. But when charm becomes a hazard and beauty collides with danger, it is time to stop romanticizing the situation and start organizing around solutions.

There is no single, perfect answer. But continuing to do too little only increases the risk of more accidents, more suffering, and further damage to the environment we claim to cherish.

The wild can still be free, and humans and animals can coexist. But that balance requires responsible ownership, humane treatment, effective enforcement, adequate resources, and government leadership.

This administration must work alongside local volunteers, expatriate residents, animal welfare organizations, and the private sector to develop sustainable strategies before neglect leads to irreversible consequences.

Grand Turk’s animals are part of our heritage. Protecting that heritage means protecting the animals, the people who share this island with them, and the visitors who come here expecting paradise.

Ed Forbes

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Joyful Collaboration between 2 Regional Foundations Uplifts Tourism Professionals in Turks & Caicos

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CHTA Education Foundation & Sandals Foundation Training Celebration with TCHTA in Providenciales 20 October 2026. Front Row, L to R: Suzanne & Louise CHTAEF Trainers, Wesley Clerveau, PS Ministry of Tourism, Deryck Meany for Sandals Foundation, TCHTA team: Stacy-Ann Wharton, VP – Nicholette Thomas Operations Manager - Omega Simmons Board Member

Turks and Caicos – Caribbean Supercharged Service, Learning & Leadership workshops were enjoyed by professionals from Grace Bay Car Rentals, a local sponsor, alongside a Heavy Machinery Rental Company, a Paint retailer, 8 resorts, a luxury villa management enterprise and 3 TCHTA sponsored junior chefs, including Team TCI Junior Chef 2026, Zaliya Dickenson, who will complete at the Taste of the Caribbean in November for her country.

These workshops were the result of the longstanding partnership between the CHTA Education Foundation and their sponsor, Sandals Foundation, who support the Caribbean Supercharged programme on a different island every year. This year, the Turks & Caicos Hotel & Tourism Association (TCHTA) hosted the initiative to the delight of its members.

The workshops targeted new team members, seasoned professionals, managers and supervisors. Topics included Foundations & Finesse within Customer Interactions, Delivering Clear Expectations for Service Consistency and Making Memorable Moments.

Sandals Foundation was pleased to also sponsor chefs, cooks, stewards, warehouse & purchasing staff from 7 resorts and 2 high schools for an intensive HACCP Preparation & Pre-Requisites informational day, including international coursebooks, team training booklets and each person’s international assessment fee. The course is approved by the Royal Society for Public Health UK, earns Continuing Professional Development Credits, and is recognized globally as the leading Food Safety Management System.

Deryk Meany, General Manager, Beaches TCI, represented Heidi Clarke, Executive Director, Sandals Foundation at the 20 October Celebration with energy and passion for professional development and life-long learning in tourism to ever uplift and grow ourselves. He asked participants to ‘never stop learning! Today is a step upwards in your personal growth and that of the industry. We are never too old to learn, to share our experiences within training and grow”

Wesley Clerveau, Permanent Secretary, Ministry of Tourism, gave spirited, positive inspiration and congratulations to the participants “Stayover arrivals in TCI have increased by 6% between January & June this year, we are hot! The place visitors wish to be, and your time, application and learning in each workshop is invaluable to us as a destination and to you as citizens and residents. I urge you to put what you have gained into practice immediately and keep applying yourselves; the more you upgrade, the more service elevates, the more we all succeed”

Karolin Troubetzkoy, Chairwoman, CHTA Education Foundation commented “Congratulations to everyone who participated in this year’s workshops, thank you for being fully engaged and making the most of your opportunity.

Special mention to the 8 past participants that we reunited with and are now working in leadership positions, BRAVO! We are delighted for you and encourage you to stay focused and keep shining and growing upwards.

It has been the Education Foundations honor to work closely with our sponsor Sandals Foundation and partner with TCHTA again to create Caribbean Supercharged positivity within each of you”.

Stacey-Ann Wharton, Vice President TCHTA, congratulated everyone present and stressed the TCHTA ongoing commitment to learning and development of members teams and management, along with special TCHTA scholarships for the HACCP session for 3 Junior Chefs, showing the Associations commitment to nurturing talent from High School upwards.

PHOTO CAPTIONS

First Insert: Wesley Clerveau, PS, Ministry of Tourism

Second Insert: Deryck Meany, GM Beaches TCI representing Sandals Foundation

Third Insert: Stacy-Ann Wharton, Vice President, TCHTA

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Multi-Agency Enforcement Exercise Targets Illegal Occupation of Crown Land in Five Cays

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Providenciales, Turks and Caicos Islands: The Crown Land Unit, with coordination and support from the Informal Settlements Unit (ISU), conducted a multi-agency enforcement exercise in the Five Cays area on Thursday, September 17, 2026, as part of ongoing efforts to address the illegal occupation and unauthorised use of Crown land.

The exercise brought together representatives from the Crown Land Unit, ISU and the Turks and Caicos Islands Border Force. Security for the exercise was provided by the Royal Turks and Caicos Islands Police Force. Inspections were conducted across several parcels of Crown land throughout Five Cays, where instances of illegal occupation and unauthorised use had been identified.

During the exercise, a total of forty (40) Section 22 Notices of Unauthorised Occupation were served in accordance with the provisions of the Crown Land Ordinance. The notices related to various forms of unauthorised occupation and use of Crown land, including incomplete structures, shipping containers, derelict vehicles, trailer chassis, building materials and other items.

Where persons were not present, notices were affixed to the relevant structures or items. The exercise forms part of the Crown Land Unit’s continuing efforts to prevent squatting and encroachment on Crown land and to ensure that identified instances of unauthorised occupation are appropriately addressed.

The Government of the Turks and Caicos Islands reminds the public that Crown land must not be occupied, developed or otherwise used without lawful authority.

The Crown Land Unit, supported by the ISU and its other partner agencies, will continue to identify and address instances of illegal occupation of Crown land across the Turks and Caicos Islands. Persons affected by notices issued during enforcement exercises are encouraged to comply with the requirements outlined and to seek guidance from the relevant authorities where necessary.

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