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Cross-border tax evasion under a unilateral FATCA regime [PDF]
Journal of Public Economics, 2016 Cross-border tax evasion has emerged in recent years as a central issue in tax enforcement. Traditionally, the legal regime governing cross-border tax enforcement was based on information exchange upon request.
Dhammika Dharmapala
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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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Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2015
New Zealand is actively involved in reviewing its domestic legislation in light of the various BEPS Actions, and has concluded an intergovernmental agreement under FATCA. This article analyses New Zealand’s approach to BEPS and FATCA, observing that it is a dependable team player, but certainly not a leader in terms of giving effect to these ...
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New Zealand is actively involved in reviewing its domestic legislation in light of the various BEPS Actions, and has concluded an intergovernmental agreement under FATCA. This article analyses New Zealand’s approach to BEPS and FATCA, observing that it is a dependable team player, but certainly not a leader in terms of giving effect to these ...
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Background and Current Status of FATCA
SSRN Electronic Journal, 2017The LexisNexis® Guide to FATCA Compliance provides a framework for meaningful interactions among enterprise stakeholders, and between the FATCA Compliance Officer and the FATCA advisors/vendors. Analysis of the complicated regulations, recognition of overlapping complex regime and intergovernmental agreement requirements (e.g.
William Byrnes, Robert Munro
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CFA Institute Magazine, 2015
US expats often encounter challenges living overseas, but FATCA—the Foreign Account Tax Compliance Act—is making life even more difficult for some of them. Numerous media reports describe US citizens being “locked out” by foreign financial services institutions that are canceling their accounts and refusing to open new ones. FATCA’s filing requirements
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US expats often encounter challenges living overseas, but FATCA—the Foreign Account Tax Compliance Act—is making life even more difficult for some of them. Numerous media reports describe US citizens being “locked out” by foreign financial services institutions that are canceling their accounts and refusing to open new ones. FATCA’s filing requirements
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2013
FATCA has been described on the one hand, as one of the most extraterritorial pieces of regulation ever seen, and on the other hand, as one of the most complex, if not impossible to implement. In that context, in this chapter, much of which has been contributed by my good friend Gary Wright, CEO of BISS Research, I will try to contextualise the ...
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FATCA has been described on the one hand, as one of the most extraterritorial pieces of regulation ever seen, and on the other hand, as one of the most complex, if not impossible to implement. In that context, in this chapter, much of which has been contributed by my good friend Gary Wright, CEO of BISS Research, I will try to contextualise the ...
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The Road to FATCA in the European Union
European Taxation, 2013The author discusses the EU response to the US Foreign Account Tax Compliance Act (FATCA), which allows the US Internal Revenue Service (IRS) to gather information concerning the accounts of US taxpayers in foreign banks. Banks and financial institutions worldwide are required to gather the information or a 30% tax on capital flows from the United ...
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