QI's have the obligation to implement a compliance program in accordance with the QI Agreement, the obligation to properly document customers in accordance with the guidelines provided by the IRS. Furthermore, the obligation to comply with the regulations in the QI or private law agreement and the attachments applicable to the respective domiciliary countries to take into account national legitimation and documentation rules (attachments), the obligation to inform the upstream QI immediately of changes in its own QI status by means of a W-8IMY, act as a paying agent ("withholding agent") under IRC Chapter 3 (non-U.S. persons), Chapter 4 (FATCA) and Chapter 61 (U.S. persons) and to pay the withheld taxes to the IRS accordingly in full and on time. Lastly, to comply with the relevant reporting obligations (1042, 1042-S, 945, 1099), and meet the FATCA requirements applicable to it.