The Resource How do German pension plans fit within FATCA?

How do German pension plans fit within FATCA?

Label
How do German pension plans fit within FATCA?
Title
How do German pension plans fit within FATCA?
Creator
Subject
Language
eng
Summary
US practitioners often encounter problems with the qualification of German pension plans which leads to uncertainties on whether the FATCA rules apply. This article looks more closely at some of the challenges and insights. It looks at (I) the FATCA (a. the FATCA agreement and b. the German national legislation accompanying implementation of the FATCA Agreement), (II) the effects of FATCA for German pension plans, and (III) the FATCA effects on German occupational pension plans
Citation source
In: Tax planning international : European tax service. - London. - Vol. 16 (2014),
http://library.link/vocab/creatorName
Portner, R
Language note
English
http://library.link/vocab/subjectName
  • FATCA
  • IGA
  • pension
  • reporting requirements
Label
How do German pension plans fit within FATCA?
Instantiates
Publication
Label
How do German pension plans fit within FATCA?
Publication

Library Locations

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