Two Different FATCA Model Intergovernmental Agreements: Which is Preferable? A Comparison of FATCA Model 1A and Model 2 Intergovernmental Agreements

Maryte Somare; Viktoria Wöhrer

Two Different FATCA Model Intergovernmental Agreements: Which is Preferable? A Comparison of FATCA Model 1A and Model 2 Intergovernmental Agreements

Maryte Somare, Viktoria Wöhrer

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Forschung

Abstract

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.

Originalsprache	Englisch
Seiten (von - bis)	395 - 403
Fachzeitschrift	Bulletin for International Taxation
Jahrgang	68
Ausgabenummer	8
Publikationsstatus	Veröffentlicht - 1 Sept. 2014

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Katalog der Universitätsbibliothek

Savings taxation in a Globalized World
Lang, M. (Projektleitung)
1/07/13 → 1/07/18
Projekt: Forschungsförderung

Zitat

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title = "Two Different FATCA Model Intergovernmental Agreements: Which is Preferable? A Comparison of FATCA Model 1A and Model 2 Intergovernmental Agreements",

abstract = "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.",

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Two Different FATCA Model Intergovernmental Agreements: Which is Preferable? A Comparison of FATCA Model 1A and Model 2 Intergovernmental Agreements. / Somare, Maryte; Wöhrer, Viktoria.
in: Bulletin for International Taxation, Jahrgang 68, Nr. 8, 01.09.2014, S. 395 - 403.

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Forschung

TY - JOUR

T1 - Two Different FATCA Model Intergovernmental Agreements: Which is Preferable? A Comparison of FATCA Model 1A and Model 2 Intergovernmental Agreements

AU - Somare, Maryte

AU - Wöhrer, Viktoria

PY - 2014/9/1

Y1 - 2014/9/1

N2 - 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.

AB - 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.

M3 - Journal article

SN - 0007-4624

VL - 68

SP - 395

EP - 403

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

IS - 8

ER -

Two Different FATCA Model Intergovernmental Agreements: Which is Preferable? A Comparison of FATCA Model 1A and Model 2 Intergovernmental Agreements

Abstract

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Projekte

Savings taxation in a Globalized World

Zitat