The Resource FATCA and beyond : global information reporting and withholding tax relief : from FATCA to a Common Reporting Model, and from a Common Reporting Model to simplified withholding tax procedures

FATCA and beyond : global information reporting and withholding tax relief : from FATCA to a Common Reporting Model, and from a Common Reporting Model to simplified withholding tax procedures

Label
FATCA and beyond : global information reporting and withholding tax relief : from FATCA to a Common Reporting Model, and from a Common Reporting Model to simplified withholding tax procedures
Title
FATCA and beyond : global information reporting and withholding tax relief : from FATCA to a Common Reporting Model, and from a Common Reporting Model to simplified withholding tax procedures
Creator
Subject
Language
eng
Summary
The questions debated in this article are whether the US Foreign Account Tax Compliance Act (FATCA) model is the way to go for global tax information exchange and whether the FATCA due diligence procedures are convertible into an international standard. This article provides some background regarding these developments and elaborates on the development and content of the proposed "Common Reporting Model"
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 16 (2014),
http://library.link/vocab/creatorName
Marsoul, K
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • FATCA
  • withholding tax
  • exchange of information
  • Savings Interest Directive
  • IGA
  • cherry picking
  • due diligence
  • MFN
Label
FATCA and beyond : global information reporting and withholding tax relief : from FATCA to a Common Reporting Model, and from a Common Reporting Model to simplified withholding tax procedures
Instantiates
Publication
Label
FATCA and beyond : global information reporting and withholding tax relief : from FATCA to a Common Reporting Model, and from a Common Reporting Model to simplified withholding tax procedures
Publication

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