FATCA and beyond : global information reporting and withholding tax relief : from FATCA to a Common Reporting Model, and from a Common Reporting Model to simplified withholding tax procedures

Resource Information

The work FATCA and beyond : global information reporting and withholding tax relief : from FATCA to a Common Reporting Model, and from a Common Reporting Model to simplified withholding tax procedures represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

FATCA and beyond : global information reporting and withholding tax relief : from FATCA to a Common Reporting Model, and from a Common Reporting Model to simplified withholding tax procedures

Creator

• Marsoul, K

Subject

• IGA
• MFN
• Savings Interest Directive
• FATCA
• due diligence
• exchange of information
• withholding tax
• cherry picking

Language

eng

Summary

The questions debated in this article are whether the US Foreign Account Tax Compliance Act (FATCA) model is the way to go for global tax information exchange and whether the FATCA due diligence procedures are convertible into an international standard. This article provides some background regarding these developments and elaborates on the development and content of the proposed "Common Reporting Model"

Citation source

In: Derivatives and financial instruments. - Amsterdam. - Vol. 16 (2014),

Geographic coverage

North America

Language note

English