The Resource FATCA final regulations : impact on the asset management industry

FATCA final regulations : impact on the asset management industry

Label
FATCA final regulations : impact on the asset management industry
Title
FATCA final regulations : impact on the asset management industry
Creator
Subject
Language
eng
Summary
This article highlights key technical issues relevant for asset management firms and discusses the steps that be taken to become Foreign Account Tax Compliance Act (FATCA) compliant, including U.S. funds and management companies as withholding agents, foreign funds and management companies as foreign financial institutions (FFIs), FATCA entity classifications, identification of payee status, withholding requirements, reporting requirements, consolidated compliance program and registration, responsible officer certifications, and impact of inter-governmental agreements (IGAs)
Citation source
In: Journal of international taxation. - New York. - Vol. 24 (2013), no. 6 ; p. 26-33, 64
http://library.link/vocab/creatorName
Semenov, D.V.
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • FATCA
  • entity classification
  • withholding tax
Label
FATCA final regulations : impact on the asset management industry
Instantiates
Publication
Label
FATCA final regulations : impact on the asset management industry
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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