Results 81 to 90 of about 784 (132)
Some of the next articles are maybe not open access.
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
exaly +2 more sources
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
exaly +2 more sources
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.
Ross McGill
exaly +2 more sources
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.
Ross McGill
exaly +2 more sources
Die Versicherungsbranche unter FATCA [PDF]
, 2012 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
openaire +3 more sources
Journal of Investment Compliance, 2014
Purpose – To summarize the principal aspects of USA tax legislation commonly known as the “Foreign Account Tax Compliance Act” (“FATCA”) that may be relevant to non-USA investment funds. Design/methodology/approach – Reviews the potential application of FATCA to ...
Jeffrey B. Tate +4 more
exaly +2 more sources
Purpose – To summarize the principal aspects of USA tax legislation commonly known as the “Foreign Account Tax Compliance Act” (“FATCA”) that may be relevant to non-USA investment funds. Design/methodology/approach – Reviews the potential application of FATCA to ...
Jeffrey B. Tate +4 more
exaly +2 more sources
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.
exaly +3 more sources
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.
exaly +3 more sources
A GDPR-Compliant FATCA Structure?
EC Tax ReviewA 2025 Belgian Data Protection Authority (DPA) decision and ensuing preliminary questions referred by the Belgian Market Court to the Court of Justice of the European Union (CJEU) highlights the tension between the General Data Protection Regulation (GDPR) and the US Foreign Account Tax Compliance Act (FATCA) structure in Europe ...
Hatfield, Michael
core +3 more sources