The new global FATCA : an overview of the OECD's common reporting standard in relation to FATCA
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The work The new global FATCA : an overview of the OECD's common reporting standard in relation to FATCA 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.
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The new global FATCA : an overview of the OECD's common reporting standard in relation to FATCA
Resource Information
The work The new global FATCA : an overview of the OECD's common reporting standard in relation to FATCA 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.
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- The new global FATCA : an overview of the OECD's common reporting standard in relation to FATCA
- 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),
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/zTjKGXA5HOI/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/zTjKGXA5HOI/">The new global FATCA : an overview of the OECD's common reporting standard in relation to FATCA</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
