FATCA
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The concept FATCA represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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FATCA
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The concept FATCA represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- FATCA
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- "Visible, though not visible in itself" : transparency at the crossroads of international financial regulation and international taxation
- 1 Year later : FATCA reporting challenges and opportunities
- 11 reasons why FATCA must be repealed
- 11 reasons why FATCA must be repealed
- A Canadian perspective on FATCA
- A U.S. tax primer on dual status individuals
- A global challenge
- A layman's guide to FATCA due diligence and reporting obligations
- A look at South Korea's FATCA implementing regulations
- A look at the Canada-U.S. FATCA intergovernmental agreement
- A new challenge for accounts payable : FATCA
- A new score card in the war on shell companies : do as I say, not as I do?
- A normative evaluation of tax law enforcement : legislative and political responses to tax avoidance and evasion
- A practitioner's guide to FATCA and NRA withholding statements
- A practitioner's guide to international tax information exchange regimes : DAC6, TIEAs, MDR, CRS, and FATCA
- A special relationship
- A strategic consideration of China's measures in response to FATCA
- A wayfarer's guide to FATCA compliance for nonfinancial entities
- A world without FATCA
- AEOI reporting : a different compliance animal
- Advances in taxation [2019]
- Advising the expatriating American : beware the exit tax
- Amtshilfe durch Informationsaustausch in Steuersachen : BMF, Merkblatt v. 29.5.2019 - IV B 6 - S 1320/07/10004 :008
- An annotated workplan for FATCA compliance
- Anonymous withholding agreements and FATCA's future
- Antiriciclaggio, monitoraggio fiscale e voluntary disclosure
- Applying FATCA in APAC
- Are BEPS, FATCA, and EU compliance efforts moving in the same direction?
- Automatic exchange of information and BRICS : why and how does it affect emerging economies?
- Automatic exchange of information handbook
- Automatic exchange of tax information in the European Union - the standard for the future
- Automatic information exchange versus the withholding tax regime globalization and increasing sovereignty conflicts in international taxation
- Automatischer Informationsaustausch : das Ende des steuerlichen Bankgeheimnisses?
- Automatischer Informationsaustausch über Finanzkonten - Abgrenzungsfragen zu aktiven und passiven Rechtsträgern = Automatic exchange of financial account information - active vs passive non-financial entities
- Bank confidentiality : the victim of post-9/11 and post-financial-crisis legislation?
- Banks, automatic cross-border exchange of taxpayer information and English common law fiduciary duties owed to customers
- Beneficial owner : the enigma storms ahead
- Bestimmung des FATCA-Status für deutsche Holdinggesellschaften unter besonderer Berücksichtigung von US-Source-Income und W-8BEN-E-Anfragen
- Bitcoin - tax planning in the uncertain world of virtual currency
- Bitcoin transactions : recent tax developments and regulatory responses
- CRS - a mid-term retrospective
- CRS - will it really be "son of FATCA"?
- CRS and FATCA : different weapons, same game?
- CRS/DAC, FATCA and the GDPR
- Canada and FATCA
- China : looking ahead
- Claimant v De Volksbank NV : C/16/523147 / HA ZA 21- 412
- Classification of Canadian mutual funds for U.S. tax purposes
- Classification of Mexican "fideicomisos" for FATCA purposes under the Mexican IGA and Mexican administrative regulations
- Classification of exempt organizations under U.S. FATCA, U.K. IGA, and OECD CRS
- Coexistence between FATCA and MCAA - potential conflicts
- Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign Account Tax Compliance Act
- Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign Account Tax Compliance Act
- Constructive unilateralism : U.S. leadership and international taxation
- Could a same-country exception help focus FATCA and FBAR?
- Counting the costs of transparency compliance
- Cross-border tax investigations and the OECD's tax information exchange regime
- Current UK corporate tax system and the impact on businesses
- Current trends regarding disclosure mechanisms : reporting ultimate beneficial ownership - part 2
- Das Abkommen zur Förderung der Steuerehrlichkeit bei grenzüberschreitenden Sachverhalten zwischen Deutschland und den USA
- Das FATCA-Abkommen zwischen Deutschland und den Vereinigten Staaten - ein Überblick
- Das FATCA-Abkommen zwischen der Schweiz und den USA
- Das Kriterium des regelmäßigen Handels an einer anerkannten Börse - Berührungspunkte zwischen dem LoB-Artikel des DBA USA mit dem CRS und FATCA = Shares regularly traded on a recognized stock exchange - a comparison between the LoB Article, CRS and FATCA
- Data protection in direct tax matters and developments from the EU standpoint : the case of automatic exchange of information
- Defensive moves
- Denmark and United States sign bilateral FATCA intergovernmental agreement
- Der "reziproke" Informationsaustausch der USA von Finanzkonten nach FATCA = The "reciprocal" information sharing by the USA of financial accounts
- Der österreichische Investmentfonds als Nutzungsberechtigter von US-Wertpapiererträgen = The Austrian investment fund as beneficial owner of U.S. securities income
- Die internationalen Steuererlasse des Bundes (inkl. OECD-Musterabkommen 2017, Amtshilfeübereinkommen, AIA-Vereinbarung, ALBA-Vereinbarung und BEPS-Übereinkommen)
- Die praktische Umsetzung von FATCA in Deutschland
- Diferentes enfoques para el intercambio automático de información
- Direito tributário internacional : homenagem ao professor Alberto Xavier
- Distressed debt and the US original issue discount rules : an intricate web for the international investor
- Documentation gathering in FATCA compliance
- Does FATCA have a general data protection regulation problem?
- EU documents reveal conflict over public registers and automatic exchange of information
- EU playing politics with fundamental rights over FATCA and public registers
- El intercambio automático de información tributaria ante el reto de los criptoactivos = The automatic exchange of tax information in the face of the challenge of crypto-assets
- Embracing tax transparency
- Essays in international taxation : a tribute to professor H. David Rosenbloom by his Brazilian ITP alumni
- Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior : 40 Jornadas Colombianas de Derecho Tributario, Derecho Aduanero y Comercio Exterior
- Estudos de Tributação Internacional - volume 2
- Evaluating BEPS : a reconsideration of the benefits principle and proposal for UN oversight
- Exchange of information : issues, use and collaboration
- Exchange of information : the challenges ahead
- Exchange of information : the challenges ahead - Bermuda : International Academy of Estate and Trust Law Tokyo May 2019
- Exchange of information for tax purposes
- Expanded affiliated groups : stop the madness
- Expatriation : the American's tax experience in Canada
- Extended assessment periods and international tax enforcement : M. Rafizadeh, unreported foreign assets, and use of FATCA weapons
- FATCA - Impact of the final regulations on foreign investment funds
- FATCA - Impact of the final regulations on foreign investment funds
- FATCA - a report from the front lines
- FATCA 2016 update: the Panama Papers and beyond
- FATCA : IRS registration opens for business
- FATCA : USA erheben Strafsteuer bei Nichtoffenlegung ausländischer US-Konten = FATCA : the U.S. levies a penalty tax in the case of non-disclosure of foreign U.S. accounts
- FATCA : a pragmatic approach to the payee classification rules for multinational groups
- FATCA : a primer and current practical developments
- FATCA : catalyst for global cooperation on exchange of tax information
- FATCA : de implementatie in Nederland
- FATCA : getting rid of U.S. clients will not get you off the grid
- FATCA : the end of 'shadow boxing' in the offshore trust industry
- FATCA Compliance Program : der Responsible Officer zwischen externer Haftung und interner Compliancefunktion
- FATCA IGA with Cayman Islands
- FATCA and CRS : the end of an era
- FATCA and Canadian investment entities
- FATCA and FBAR reporting by individuals: enforcement considerations from a Canadian perspective
- 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
- FATCA and foreign bank accounts : has the U.S. overreached?
- FATCA and its impact on Irish financial institutions : increased compliance requirements - new regulations from 2014
- FATCA and non-US trusts and trust structures - compliance strategies
- FATCA and offshore trusts : a second bite of the elephant
- FATCA and offshore trusts : the first nibble
- FATCA and tax treaties : does it really take two to tango?
- FATCA and the Common Reporting Standard : a comparison
- FATCA and the broader tax crackdown
- FATCA and the fat cats : foreign passthrough payments and the blocker problem
- FATCA and the impact on Dutch investment funds
- FATCA and the the shaping of a new international tax order
- FATCA clarification leaves many disappointed
- FATCA documentation gathering process - practical tips
- FATCA documentation requirements in capital and lending transactions
- FATCA e CRS : enquadramento, regimes jurídicos e legislação complementar
- FATCA en de Nederlandse IGA
- FATCA final regulations : definitions list
- FATCA final regulations : impact on the asset management industry
- FATCA for foreign-based non-financial entities : a primer
- FATCA for foreign-based non-financial entities : the sequel
- FATCA for withholding agents
- FATCA impact on the asset management industry
- FATCA implementation in Austria : exchange of information vs. bank secrecy
- FATCA implementation moves forward, but much remains to be done
- FATCA in Canada : the restriction on the class of entities subject to FATCA
- FATCA in Europe
- FATCA now a reality - what this means for those doing business in Japan and Australia
- FATCA of the HIRE Act crashes head on into the "twilight zone" (lawful permanent residents living overseas)
- FATCA ou le Nouvel Impérialisme Fiscal Américain
- FATCA preparation for non-financial US companies
- FATCA proposed regulations : impact on the insurance industry
- FATCA proposed regulations: what should asset managers do now?
- FATCA reciprocity : final regulations implementing nonresident alien bank deposit interest reporting
- FATCA regs responsive to some, but not all, insurer concerns
- FATCA reporting : an illustrated guide to the examples in the Form 1042-S instructions
- FATCA update
- FATCA update : Final regulations, IGAs and their impact on the fiduciary and asset management industries
- FATCA withholding and reporting
- FATCA, the U.S. Congressional Black Caucus, and the OECD blacklist
- FATCA, the U.S.-Canada IGA, and trusts
- FATCA-Umsetzung in Deutschland : das deutsche IGA vom 31. 5. 2013
- FATCA-exempting deemed-compliant foreign financial institutions and intergovernmental agreements
- FATCA: will this penal withholding regime have its intended effect?
- Falling through the cracks : the challenges of withholding on foreign-to-foreign, U.S.-source royalty payments
- Final FATCA regulations provide certainty, flexibility
- Financial services
- Foreign Account Tax Compliance Act (FATCA) - US-steuerrechtliche Anforderungen an das globale Finanzsystem
- Form W-9 or W8-BEN? How to classify a dual resident taxpayer
- G.A.T.C.A. : a practical guide to global anti-tax evasion frameworks
- GAO report demonstrates that the United States must reform foreign asset reporting
- GATCA : a 2018 update to the globalization of anti-tax evasion frameworks
- GATCA : the globalization of anti-tax evasion frameworks
- Global reach
- Global tax governance: what is wrong with it and how to fix it
- Globalización, robotización y digitalización : hacia una nueva concepción del nexo en materia tributaria = Globalization, robotization and digitization : towards a new conception of the tax nexus
- Grenzüberschreitender Informationsaustausch in Steuersachen - ein Überblick
- Guernsey foundations - an update
- Guernsey issues regulations to implement Common Reporting Standard
- Has tax competition been curbed? Reaction to L. Ahrens, L. Hakelberg & T. Rixen
- Have you got the X-FATCA?
- Hiding in plain sight : how non-US persons can legally avoid reporting under both FATCA and GATCA
- Home of the brave
- Homenaje al prof. dr. Vicente Oscar Díaz
- How FATCA and CRS affect U.S. investment
- How FATCA will impact financial services in Germany
- How Trump could affect international tax enforcement cooperation
- How do German pension plans fit within FATCA?
- How do the final FATCA regulations affect asset managers?
- How tax transparency went global in 2014
- How to prepare for FATCA if you are a nonfinancial U.S. company
- IRS delays, clarifies and adds to FATCA requirements
- IRS grants transition relief for FATCA but not delayed effectiveness
- IRS issues FATCA proposed regulations : much detail included, many questions remain
- IRS issues second round of FATCA guidance
- IRS proposes Form 5472 filing duty for foreign-owned disregarded entities
- Impact of FATCA on BVI entities [part 2]
- Impact of FATCA on Bermuda entities [part 1]
- Impact of FATCA on Cayman Islands entities [part 3]
- Impact of FATCA on Israeli trust structures
- Impact of FATCA on Mauritius entities [part 4]
- Impact of the UK FATCA changes
- Implementing automatic exchange of information Nigeria
- Informatie van over de grens : verslag van het symposium "Informatie van over de grens", gehouden op 5 februari 2015 in het Tropenmuseum te Amsterdam
- Information exchange between the U.S. and Latin America : the U.S. perspective, part 1
- Information exchange between the U.S. and Latin America : the U.S. perspective, part 2
- Information exchange in Guernsey : the road to FATCA and beyond
- Information sharing: how and why it is increasing
- Interaction of U.S. FATCA and U.K. CDOT poses unique challenges
- Intergovernmental agreements and the implementation of FATCA in Europe
- International and European measures for de-offshoring : global ambitions and local hypocrisies
- International exchange of information in tax matters : towards global transparency
- International exchange of information in tax matters : towards global transparency
- International tax digest
- International tax evasion in the global information age
- International tax issues in cross-border corporate finance and capital markets
- Internationale fiscale gegevensuitwisseling
- Internationale uitwisseling van informatie
- Interpretation or override? Introducing the hybrid tax agreement
- Investing in US securities : an introduction to US withholding taxes, qualified intermediary and FATCA
- Is financial privacy a basic human right?
- Is fishing in tax waters getting easier or just more high-tech?
- Is residence-based taxation compatible with progressive idealism?
- Is taxpayer privacy being compromised in Hong Kong?
- Israel advances banking transparency while U.S. remains opaque
- Israel is becoming the IRS's strictest enforcer of FATCA
- Ist die pauschale Strafsteuer nach dem Foreign Account Tax Compliance Act bei der Ermittlung der niedrigen Besteuerung i. S. von Paragr. 8 Abs. 3 AStG zu berücksichtigen?
- Joint statement on the tax dispute between Switzerland and the United States : better to make a painful break than to draw out the agony
- King's College London international tax conference
- L'evasione e l'elusione fiscale in ambito nazionale e internazionale
- La regulación FATCA y CRS en la lucha contra el fraude fiscal : aplicación por las instituciones financieras
- La revolución fiscal de 2014 : FATCA, BEPS, OVDP
- Latin America
- Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)
- Legal update and recent developments in Bermuda, the British Virgin Islands and the Cayman Islands
- Look before you leap : considerations and consequences of US expatriation
- Los derechos y garantías de los contribuyentes en la era digital : transparencia e intercambio de información tributaria
- Mise en place d'un système de communication de renseignements : le système FATCA
- Moneyland : why thieves and crooks now rule the world and how to take it back
- More FATCA regulations
- Navigating offshore tax hazards : an update
- Navigating offshore tax hazards : four years later
- Need to know
- New FATCA litigation : the constitutionality of renunciation fees
- New Zealand : update on BEPS and FATCA
- New exchange of information versus tax solutions of equivalent effect : EATLP Annual Congress Istanbul 29-31 May 2014
- No waiting - FFIs should act now to prepare for FATCA
- Overview on recent developments for the legislation, regulatory and anti-money laundering US update
- Principles of international taxation
- Principles of international taxation
- Proposed FATCA regulations provide much relief though administrative and financial burdens still remain
- Qualification of trusts
- Qualifying disclosures and offshore matters: implications post 1 May 2017
- Recent US developments in estate and trust law and taxation
- Recent developments in FATCA compliance
- Regulating return preparers : a global problem for the IRS
- Reporting obligations imposed by FATCA on foreign retirement plans and U.S. participants in such plans
- Rules in Austria relating to the exchange of information and assistance in tax collection
- Section 871(m) and qualified derivatives dealer explained
- Selected sections : United States international taxation
- Sharing tax information in the 21st century : big data flows and taxpayers as data subjects
- Should overseas Americans be required to buy their freedom?
- Summer's last gasp : Notice 2010-60 - preliminary guidance under FATCA
- Symposium on cross-border information
- Tax and the British Virgin Islands : separating myth from reality
- Tax compliance in a globalized world
- Tax data transparency : UK
- Tax exiles : a comparative study : part 1
- Tax governance e tax risk management : strategie, modelli, responsabilità
- Tax information exchange with developing countries and tax havens
- Tax issues in consensual debt restructuring [USA]
- Tax justice for Americans abroad
- Tax policy trends in Africa : commentary on the major tax developments in 2013 and 2014
- Tax transparency and the Swiss financial centre
- Taxation of crypto assets
- Taxation of savings income in a globalized world
- Taxing capital income in emerging countries : will FATCA open the door?
- The Common Reporting Standard : effective global tax information exchange?
- The Common Reporting Standard : what FATCA advisers should know
- The Common Reporting Standard and its impact on Irish financial institutions
- The FATCA registration process : if you build it, they will come
- The IGA - son of FATCA
- The IRS's current offshore voluntary disclosure program : is this the only option available for an "accidental American"?
- The OECD's Common Reporting Standard : the next step in the global fight against tax evasion
- The Rubik agreements in the framework of transparency tax policies
- The Swiss-U.S. banking compliance program : a final settlement?
- The amazing development of exchange of information in tax matters : from double tax treaties to FATCA and the CRS
- The current state of FATCA and its likely impact on QIs in Europe
- The current tax avoidance debate and European banks
- The disclosure regime in India
- The dubious legal pedigree of IGAs (and why it matters)
- The effect of tax transparency and FATCA on Luxembourg's insurance companies
- The effect of the FATCA withholding tax on US investment abroad
- The estate and tax planning benefits of shell corporations
- The ever-growing dark web
- The evolving FATCA guidance
- The implementation of FATCA into German law : current draft decree-law and remaining uncertainties
- The implications of FATCA in South Africa
- The implications of the Multilateral Convention and the Foreign Account Tax Compliance Act : an Australasian perspective
- The international information exchange puzzle
- The intersection of FATCA and M&A : buyer beware
- The need to close the FATCA loophole to preserve the integrity of U.S. tax enforcement efforts
- The new global FATCA : an overview of the OECD's common reporting standard in relation to FATCA
- The quiet before the storm : FATCA may pose future litigation risks for third parties
- The revolution in automatic exchange of information : how is the information used and what are the effects?
- The road to FATCA in the European Union
- The status of undocumented accounts under FATCA and the CRS
- The taxman cometh - audit risks for cryptocurrency taxpayers
- The year in review : United States
- Thinker, teacher, traveller : reimagining international tax - essays in honor of H. David Rosenbloom
- Thirty years of the U.S. pursuit of offshore tax evasion (part one)
- Thirty years of the U.S. pursuit of offshore tax evasion (part three)
- Thirty years of the U.S. pursuit of offshore tax evasion (part two)
- Through the looking glass : the new FATCA reporting and compliance obligations are anything but illusion
- Top federal tax issues for 2017 : CPE course
- Towards an automatic but asymmetric exchange of tax information : the US Foreign Account Tax Compliance Act (FATCA) as inflection point
- Transparencia fiscal vs. transparencia en el gasto
- Transparenz : eine neue Ära im Steuerrecht
- Treasury opens new chapter in FATCA implementation
- Trusts and FATCA: a new reporting regime
- Twee suggesties voor de oplossing van de US TIN-problematiek in de FATCA-renseignering
- Twelve major deficiencies of the Internal Revenue Code that should be rectified as part of tax reform
- Two different FATCA model intergovernmental agreements: which is preferable? A comparison of FATCA model 1A and model 2 intergovernmental agreements
- U.S. Department of the Treasury
- U.S. Persons - steuerliche Ansässigkeit natürlicher Personen in den USA unter FATCA
- U.S. Treasury passes on same-country exemption. Too bad
- U.S. Treasury provides new guidance on FATCA
- U.S. international tax guide
- U.S. taxpayer obligations and compliance options
- U.S. withholding and reporting on payments to foreign persons
- UK 'son of FATCA' and recent information exchange proposals
- UK signs FATCA agreement with US
- US inbound wealth planning for the global family
- US tax filing requirements: do you know your clients' obligations?
- US update
- US voluntary disclosure and expatriation : trusts and escaping the US tax net
- US withholding tax : practical implications of QI and FATCA
- USA : recent developments
- Unilateralismo fiscal en el siglo XXI = Unilaterism tax in the 21st century
- United Kingdom-United States FATCA agreement could result in substantive changes to UK tax law
- Update on FBARs, FATCA, OVDI and emerging trends in cross-border tax enforcement
- Virtual currency : U.S. tax considerations and fraudulent activity amid a growing global market
- What constitutes a "willful" FBAR violation?
- What is the future of FATCA?
- What pension plan administrators need to know about foreign financial transactions : nonresident alien withholding, OFAC sanctions, and FATCA requirements
- When Sharia and U.S. tax law collide
- Who is a U.S. person? Disparities between U.S. tax and immigration law
- X v Banque Rhône-Alpes
- Yank them into filing
- Zum Begriff "Investment Entity" nach FATCA und dem OECD-Common Reporting Standard = The term "investment entity" according to FATCA and the OECD Common Reporting Standard
- taxnotes
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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/U5xO1cYDP5M/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/U5xO1cYDP5M/">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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
