The Resource The effect of the FATCA withholding tax on US investment abroad

The effect of the FATCA withholding tax on US investment abroad

Label
The effect of the FATCA withholding tax on US investment abroad
Title
The effect of the FATCA withholding tax on US investment abroad
Creator
Subject
Language
  • eng
  • eng
Summary
This article is based on a study of the effects of the Foreign Account Tax Compliance Act (FATCA) on US investment abroad. It provides evidence suggesting the possibility of a positive correlation between FATCA participation and US investment abroad due to the withholding tax on payments to foreign financial institutions in non-participating jurisdictions
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 8 ; p. 483-487
http://library.link/vocab/creatorName
Hagelin, J
Geographic coverage
  • North America
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • FATCA
  • foreign investment
  • exchange of information
  • withholding tax
Label
The effect of the FATCA withholding tax on US investment abroad
Instantiates
Publication
Note
20180817
Other control number
bit_2018_08_us_1.html
Label
The effect of the FATCA withholding tax on US investment abroad
Publication
Note
20180817
Other control number
bit_2018_08_us_1.html

Library Locations

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