The Resource The new global FATCA : an overview of the OECD's common reporting standard in relation to FATCA

The new global FATCA : an overview of the OECD's common reporting standard in relation to FATCA

Label
The new global FATCA : an overview of the OECD's common reporting standard in relation to FATCA
Title
The new global FATCA : an overview of the OECD's common reporting standard in relation to FATCA
Creator
Subject
Language
eng
Summary
The adoption of the common reporting standard (CRS) and the commencement of its implementation moves the world closer to a global exchange of information on financial accounts. The new regime will rest on the foundation of the Foreign Account Tax Compliance Act (FATCA) but will go well beyond FATCA with respect to the financial institutions required to report, the scope of persons whose accounts are reportable and the volume of accounts that are reportable. This article provides more detailed background to the CRS and then focuses on the key differences between this new reporting regime and FATCA
Citation source
In: International tax journal. - Chicago. - Vol. 42 (2016),
http://library.link/vocab/creatorName
  • Rahimi-Laridjani, E
  • Hauser, E
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • FATCA
  • Common Reporting Standard
  • exchange of information
  • due diligence
  • reporting requirements
Label
The new global FATCA : an overview of the OECD's common reporting standard in relation to FATCA
Instantiates
Publication
Label
The new global FATCA : an overview of the OECD's common reporting standard in relation to FATCA
Publication

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