Results 101 to 110 of about 569 (137)
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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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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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Overview of the UK intergovernmental agreement for FATCA implementation
Journal of Securities Operations & Custody, 2014The intergovernmental agreement (IGA) signed by the UK and US governments on 12th September, 2012 will now govern the Foreign Account Tax Compliance Act 2010 (FATCA) implementation in the UK, rather than the original US FATCA model. Though implementation is simplified, it is still in no way a trivial matter for UK financial institutions to implement ...
Bengt Bjorkberg +2 more
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Intergovernmental Agreements and the Implementation of FATCA in Europe
World Tax Journal, 2015FATCA is a US domestic tax policy that requires Foreign Financial Institutions around the world to provide the IRS information regarding their US clients. Recognizing this extraterritorial characteristic and the troubles associated with it, the US Treasury Department developed the Intergovernmental Agreements (IGAs), which have served the double ...
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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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FATCA and the Impact on Dutch Investment Funds
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2012The author considers the impact of the US Foreign Account Tax Compliance Act on Dutch investment funds investing in securities.
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A Strategic Consideration of China’s Measures in Response to FATCA
Asia-Pacific Tax Bulletin, 2016This opinion piece, from the perspective of a senior Chinese tax official, sets out the author’s views on the impact of FATCA upon China, and the manner in which the BEPS action plans assist the United States in achieving its FATCA goals. The author also presents proposals for actions which China could take to assert its national interests in the new ...
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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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