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- W2490087665 abstract "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. non-US) assets and accounts. At an operational level, the authors highlight key issues such as accidental Americans who may not even realise that they have a tax reporting liability and thus could be labelled tax evaders. The authors explain the eight key principles underpinning FATCA—IGAs, status, structure, globalisation, identification, reporting, withholding and regulatory convergence. Each principle is expanded upon with practical examples of the challenges such issues create. These include the concepts of pre-existing accounts, grandfathering, differential treatment based on the aggregated value of accounts and recalcitrance versus non-participation. All of these constitute very real practical challenges for financial institutions and often for their customers." @default.
- W2490087665 created "2016-08-23" @default.
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- W2490087665 date "2013-01-01" @default.
- W2490087665 modified "2023-09-25" @default.
- W2490087665 title "Principles of FATCA" @default.
- W2490087665 doi "https://doi.org/10.1057/9781137317308_10" @default.
- W2490087665 hasPublicationYear "2013" @default.
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