Two Different FATCA Model Intergovernmental Agreements: Which Is Preferable?

Journal
Author
Somare, M.; Wöhrer, V.
Country
International; United States
Published Date
Issue
Bulletin for International Taxation 2014 (Volume 68), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors describe the main characteristics of the FATCA Model Intergovernmental Agreements (IGAs) and compare the different frameworks for automatic exchange of information that they establish.