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United States of America v. The City of New York [PDF]
Kuntz, Judge William F.
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De dubbele houding van de VS in de internationale belastingagenda [PDF]
Lips, Wouter
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What does agenda-setting theory teach us about the digital economy tax proposals? [PDF]
Lips, Wouter
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Die Versicherungsbranche unter FATCA [PDF]
Der Foreign Account Tax Compliance Act (FATCA) steht derzeit im Fokus der Finanzbranche. FATCA ist Teil des im März 2010 in Kraft getretenen sog. Hiring Incentives to Restore Employment Act (kurz: HIRE Act) und die US-amerikanische Antwort auf die derzeit stattfindende globale steuerliche Transparenzdebatte.
Witty, Magdalena, Kliebisch, Christine
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FATCA’s Impact on Structured Products
The Journal of Structured Finance, 2011On March, 18, 2010, President Obama signed the Hiring Incentives to Restore Employment Act (HIRE Act) into law. While the main focus of the law is to provide incentives for hiring and retaining unemployed workers, it also contains provisions to address offshore tax evasion.
Denise Hintzke, Christopher S. Brown
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