The Resource FATCA clarification leaves many disappointed

FATCA clarification leaves many disappointed

Label
FATCA clarification leaves many disappointed
Title
FATCA clarification leaves many disappointed
Creator
Subject
Language
eng
Summary
Taxpayers have been eagerly anticipating the release of new IRS guidance on the Foreign Account Tax Compliance Act (FATCA) since Congress enacted the new reporting regime in March 2010. The author speaks with tax professionals about the purpose of FATCA, the definition of a foreign financial institution (FFI), exemptions and carve-outs, pass-through payments, documentation, and other concerns, and learns that for some taxpayers the guidance will raise more questions than answers
Citation source
In: International tax review. - London. - Vol. 21 (2010),
http://library.link/vocab/creatorName
Kelechava, E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • FATCA
  • offshore bank
  • foreign bank
  • disclosure
Label
FATCA clarification leaves many disappointed
Instantiates
Publication
Label
FATCA clarification leaves many disappointed
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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