The Resource FATCA and tax treaties : does it really take two to tango?

FATCA and tax treaties : does it really take two to tango?

Label
FATCA and tax treaties : does it really take two to tango?
Title
FATCA and tax treaties : does it really take two to tango?
Creator
Subject
Language
eng
Summary
Tackling tax avoidance is high on the agenda of states. The latest US approach to this problem was to enact the Foreign Account Tax Compliance Act (FATCA), which, in certain respects, overrides its existing tax treaties with its FATCA partners. In this article, the author provides an overview of the main FATCA provisions and implementation process, which serves as the basis for a discussion on the extraterritorial scope of FATCA and its legal implications
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
Language note
English
Label
FATCA and tax treaties : does it really take two to tango?
Instantiates
Publication
Label
FATCA and tax treaties : does it really take two to tango?
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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