The Resource Treasury opens new chapter in FATCA implementation

Treasury opens new chapter in FATCA implementation

Label
Treasury opens new chapter in FATCA implementation
Title
Treasury opens new chapter in FATCA implementation
Creator
Subject
Language
eng
Summary
Opening a new chapter in the U.S. approach to the implementation of the Foreign Account Tax Compliance Act, enacted by Congress in 2010, the Treasury Department on 26 July 2012 published two Model I intergovernmental agreements (IGAs): a reciprocal IGA and a nonreciprocal IGA. The model IGAs reveal much about how Treasury intends to implement FATCA through cooperation with the governments of other countries. They also raise several questions about how the IGAs will affect the application of FATCA rules to financial institutions in those and other countries. This special report highlights key issues and concerns raised by the two varieties of the model IGA
Citation source
In: Tax notes international. - Falls Church. - Vol. 68 (2012),
Geographic coverage
North America
Language note
English
Label
Treasury opens new chapter in FATCA implementation
Instantiates
Publication
Label
Treasury opens new chapter in FATCA implementation
Publication

Library Locations

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