The Resource Classification of exempt organizations under U.S. FATCA, U.K. IGA, and OECD CRS

Classification of exempt organizations under U.S. FATCA, U.K. IGA, and OECD CRS

Label
Classification of exempt organizations under U.S. FATCA, U.K. IGA, and OECD CRS
Title
Classification of exempt organizations under U.S. FATCA, U.K. IGA, and OECD CRS
Creator
Subject
Language
eng
Summary
This article considers the classification of three types of exempt organizations under U.S. FATCA (Foreign Account Tax Compliance Act), the IGA (intergovernmental agreements) with the United Kingdom, and CRS (Common Reporting Standard) of the OECD. The types of organizations discussed are governmental entities, pension funds, and traditional charities
Citation source
In: Journal of international taxation. - New York. - Vol. 29 (2018), no. 8 ; p. 38-49
http://library.link/vocab/creatorName
  • Carman, P
  • Galinski, C
Geographic coverage
  • North America
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • entity classification
  • exemption
  • FATCA
  • IGA
  • Common Reporting Standard
  • beneficial ownership
  • pension fund
  • charities
Label
Classification of exempt organizations under U.S. FATCA, U.K. IGA, and OECD CRS
Instantiates
Publication
Label
Classification of exempt organizations under U.S. FATCA, U.K. IGA, and OECD CRS
Publication

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