The Resource Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign Account Tax Compliance Act

Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign Account Tax Compliance Act

Label
Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign Account Tax Compliance Act
Title
Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign Account Tax Compliance Act
Creator
Subject
Language
eng
Summary
An agreement between the United Kingdom and Switzerland came into force in early 2013, providing for a process of clearing tax liabilities on UK residents' bank accounts in Switzerland, a withholding tax for future income and gains on such accounts, plus an authorisation for providing details to Revenue and Customs (HMRC). This paper compares this European-focused initiative with the controversial enactment of the Foreign Account Tax Compliance Act (FATCA) in 2010 by the United States Congress. With regard to FATCA, the focus will be the decisions made by Switzerland and the UK to enter into intergovernmental agreements (IGAs) with the US and the resulting IGAs
Citation source
In: eJournal of Tax Research. - Sydney. - Vol. 12 (2014),
Language note
English
Label
Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign Account Tax Compliance Act
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Publication
Label
Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign Account Tax Compliance Act
Publication

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