Results 101 to 110 of about 784 (132)

Intergovernmental Agreements and the Implementation of FATCA in Europe

World Tax Journal, 2015
FATCA 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, 2014
In 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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A Strategic Consideration of China’s Measures in Response to FATCA

Asia-Pacific Tax Bulletin, 2016
This 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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Considering "Citizenship Taxation": in Defense of FATCA

Florida Tax Review, 2018
Inspired by Ruth Mason’s recent article, Citizenship Taxation, which reaches a general conclusion against citizenship taxation, this Article also questions citizen taxation under the same normative framework, but with a particular focus on efficiency and administrability, and takes a much less critical stance towards the merits of citizenship taxation.
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FATCA and the Impact on Dutch Investment Funds

Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2012
The author considers the impact of the US Foreign Account Tax Compliance Act on Dutch investment funds investing in securities.
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Has FATCA succeeded in reducing tax evasion through foreign accounts?

Oxford Review of Economic Policy, 2023
Bridget Stomberg, Lisa de Simone
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The Big Bang: Tax Evasion After Automatic Exchange of Information Under FATCA and CRS

New Political Economy, 2020
Leo Ahrens, Fabio Bothner
exaly  

FATCA update

Trusts & Trustees, 2013
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Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Journal of Accounting Research, 2020
Lisa de Simone, Rebecca Lester, Kevin Markle   +2 more
exaly  

Would Individuals Renounce Their US Citizenship to Avoid Tax Compliance Costs? An Experiment on the Impact of the Foreign Account Tax Compliance Act (FATCA)

Advances in Taxation, 2023
exaly