The Resource FATCA : a pragmatic approach to the payee classification rules for multinational groups

FATCA : a pragmatic approach to the payee classification rules for multinational groups

Label
FATCA : a pragmatic approach to the payee classification rules for multinational groups
Title
FATCA : a pragmatic approach to the payee classification rules for multinational groups
Creator
Subject
Language
eng
Summary
This article serves as a practical compass for foreign payees working their way through the labyrinth of FATCA rules, suggesting a step-by-step process to follow in determining a foreign payee entity's FATCA status. It looks at the (I) historical background, (II) fundamental FATCA rules, (III) compliance requirements for foreign payees, (IV) practical implications of the entity classification rules, and (V) a practical step plan for entity classification
Citation source
In: Tax planning international review. - London. - Vol. 40 (2013),
http://library.link/vocab/creatorName
  • Tan Majure, K.J
  • Neuenhaus, D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • FATCA
  • entity classification
  • documentation requirements
  • IGA
Label
FATCA : a pragmatic approach to the payee classification rules for multinational groups
Instantiates
Publication
Label
FATCA : a pragmatic approach to the payee classification rules for multinational groups
Publication

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      52.37366609999999 4.9336932
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