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FATCA in Canada: The Restriction on the Class of Entities Subject to FATCA
SSRN
Working paper
FATCA in Canada: The Restriction of the Class of Entities Subject to FATCA
In: Canadian Tax Journal/Revue Fiscale Canadienne, Band 62, Heft 3, S. 2014
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FATCA als Herausforderung für die Tax Compliance
In: ZRFC: risk, fraud & compliance : Prävention und Aufdeckung durch Compliance-Organisation, Heft 5
ISSN: 1867-8394
LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)
In: LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014
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Background and Current Status of FATCA
In: LexisNexis® Guide to FATCA & CRS Compliance (5th ed., 2017)
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Considering 'Citizenship Taxation': In Defense of FATCA
In: 20 Florida Tax Review 335 (2017)
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The Future of FATCA: Concerns and Issues
In: Paul, John (2018) "The Future Of FATCA: Concerns And Issues," North East Journal of Legal Studies: Vol. 37, Article 4. Available at: https://digitalcommons.fairfield.edu/nealsb/vol37/iss1/4
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Der internationale automatische Informationsaustausch: EARL, FATCA und CRS
In: Hamburger Hefte zur internationalen Besteuerung Heft 214 (2020)
FATCA – Foreign Account Tax Compliance Act
In: ZRFC: risk, fraud & compliance : Prävention und Aufdeckung durch Compliance-Organisation, Heft 3
ISSN: 1867-8394
Lexisnexis® Guide to FATCA Compliance: Chapter 1
In: LexisNexis® Guide to FATCA Compliance (4th ed., 2016)
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Cross-Border Tax Evasion under a Unilateral FATCA Regime
Cross-border tax evasion has emerged in recent years as a central issue in tax enforcement. Traditionally, the legal regime governing cross-border tax enforcement was based on information exchange upon request. In 2010, the US Congress enacted the Foreign Account Tax Compliance Act (FATCA), which seeks to induce foreign financial institutions (FFIs) to participate in a global regime of automatic information reporting of the income of US residents to the US government. This paper presents a simple theoretical model of cross-border investment that analyzes the consequences of this (unilateral) FATCA regime. The model emphasizes cross-border investors' (heterogeneous) intrinsic motivation to comply with tax law, as well as the impact of information reporting requirements on the cost of providing financial services. In FATCA-compliant equilibria (in which FFIs report information to the US government) FFIs face a higher cost of providing financial services, increasing the fees charged to their accountholders. Consequently, tax-compliant behavior – such as investing via their domestic financial sector – becomes more costly for foreign residents. Under certain conditions, a unilateral FATCA regime causes increased cross-border tax evasion among residents of foreign countries. This result is robust to various extensions.
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Why FATCA Intergovermental Agreements Bind the U.S. Government
In: Tax Notes International, Band 70, Heft 3
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