FATCA: Catalyst for Global Cooperation on Exchange of Tax Information

Journal
Author
Tello, C.P.
Country
International; United States
Published Date
Issue
Bulletin for International Taxation 2014 (Volume 68), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author describes the main features of the Foreign Account Tax Compliance Act (FATCA), the events that led to its enactment and the development of global cooperation for information exchange.