Results 101 to 110 of about 2,499 (137)
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2013
This chapter takes the reader into the next level of understanding FATCA. The authors provide a more detailed explanation of the legal basis for FATCA, one part of which provides rules for non-US financial institutions in due diligence and reporting while the other provides the legal obligation for US persons to report foreign (i.e.
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This chapter takes the reader into the next level of understanding FATCA. The authors provide a more detailed explanation of the legal basis for FATCA, one part of which provides rules for non-US financial institutions in due diligence and reporting while the other provides the legal obligation for US persons to report foreign (i.e.
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2017
This chapter introduces the background, history and general principles of FATCA. The authors note that FATCA, while not an actual Act in the body of US legislation, is based on the HIRE Act (2010) which provides rules for non-US financial firms and also obligations on US persons to report their non-US assets. FATCA is effectively a set of due diligence
Ross K. McGill +2 more
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This chapter introduces the background, history and general principles of FATCA. The authors note that FATCA, while not an actual Act in the body of US legislation, is based on the HIRE Act (2010) which provides rules for non-US financial firms and also obligations on US persons to report their non-US assets. FATCA is effectively a set of due diligence
Ross K. McGill +2 more
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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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The Journal of Structured Finance, 2013
The Foreign Account Tax Compliance Act (FATCA) requires foreign financial institutions (FFIs) to conduct due diligence on their financial account owners to identify specified U.S. persons, report U.S. account owners to the U.S. IRS, and apply withholding as appropriate.
Erica Gut +5 more
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The Foreign Account Tax Compliance Act (FATCA) requires foreign financial institutions (FFIs) to conduct due diligence on their financial account owners to identify specified U.S. persons, report U.S. account owners to the U.S. IRS, and apply withholding as appropriate.
Erica Gut +5 more
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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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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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2019
In this part of this book, we will look at the second major thread to US withholding tax—the Foreign Account Tax Compliance Act (FATCA). The qualified intermediary regulations are all about the proper taxation of US-sourced income through a chain of financial intermediaries.
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In this part of this book, we will look at the second major thread to US withholding tax—the Foreign Account Tax Compliance Act (FATCA). The qualified intermediary regulations are all about the proper taxation of US-sourced income through a chain of financial intermediaries.
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Two Different FATCA Model Intergovernmental Agreements: Which Is Preferable?
Bulletin for International Taxation, 2014In this article, the authors describe the main characteristics of the FATCA Model Intergovernmental Agreements (IGAs) and compare the different frameworks for automatic exchange of information that they establish.
Somare, Maryte, Wöhrer, Viktoria
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Final FATCA Regulations Provide Certainty, Flexibility
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2013Final regulations have been issued under the FACTA provisions of the US Internal Revenue Code. This article provides a summary of the highlights of the Regulations and a somewhat closer look at a few particular issues under the Regulations.
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