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  2. Foreign Account Tax Compliance Act - Wikipedia

    en.wikipedia.org/wiki/Foreign_Account_Tax...

    The Foreign Account Tax Compliance Act (FATCA) is a 2010 U.S. federal law requiring all non-U.S. foreign financial institutions (FFIs) to search their records for customers with indicia of a connection to the U.S., including indications in records of birth or prior residency in the U.S., or the like, and to report such assets and identities of such persons to the United States Department of ...

  3. FATCA agreement between Canada and the United States

    en.wikipedia.org/wiki/FATCA_agreement_between...

    In January 2014 CTV Television Network reported that Allison Christians, [8] the H. Howard Stikeman Chair in Tax Law at McGill University, said that the Foreign Account Tax Compliance Act could impact all Canadians. "The way the U.S. law is written, financial institutions around the world have an obligation to ensure that any accounts that are ...

  4. United States as a tax haven - Wikipedia

    en.wikipedia.org/wiki/United_States_as_a_tax_haven

    In 2010, the United States implemented the Foreign Account Tax Compliance Act; the law required financial firms around the world to report accounts held by US citizens to the Internal Revenue Service.

  5. Common Reporting Standard - Wikipedia

    en.wikipedia.org/wiki/Common_Reporting_Standard

    In the United States, a different cross-border tax compliance approach is promoted through the Foreign Account Tax Compliance Act (FATCA). [citation needed] The U.S. receives information relating to US citizens' accounts from many countries due to the compliance requirements of the FATCA. The United States, in many cases, will reciprocate by ...

  6. The AEOI Standard requires financial institutions to automatically disclose information on financial accounts they maintain for non-residents to their tax authorities under the globally-agreed Common Reporting Standard , who in turn exchange this information with the tax authorities of the account holders’ country of residence.

  7. List of Swiss Federal Acts - Wikipedia

    en.wikipedia.org/wiki/List_of_Swiss_Federal_Acts

    Implements the US Foreign Account Tax Compliance Act (FATCA) 67 Finance – Exclusion of tax agreements. Double taxation Bundesgesetz über die Umsetzung des FATCA-Abkommens zwischen der Schweiz und den Vereinigten Staaten, FATCA-Gesetz Loi fédérale sur la mise en œuvre de l’accord FATCA entre la Suisse et les Etats-Unis, Loi FATCA

  8. Qualified intermediary - Wikipedia

    en.wikipedia.org/wiki/Qualified_Intermediary

    The QI agreement is valid for 6 years and the QI entity is subject to an IRS or external audit periodically to confirm compliance with the agreement terms. [7] The §1441 QI regime was later supplemented by foreign account reporting requirements under the Foreign Account Tax Compliance Act.

  9. Foreign Accounts Tax Compliance Act - Wikipedia

    en.wikipedia.org/?title=Foreign_Accounts_Tax...

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