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Cet article appartient au dossier :

Fund industry

Finding the way to implement FATCA…

Complex as they are, FATCA rules do not take into account specificities of the fund industry. According to ALFI*, those could justify direct bilateral negotiations between international funds and the US tax authorities.

Le 12/06/2012
Susanne Weismüller
The implementation of FATCA, the U.S. Foreign Account Tax Compliance Act, adopted in March 2010, gained momentum with the publication of proposed regulations in February 2012, following three Notices providing preliminary guidance for the stakeholders concerned. Final regulations are expected for summer 2012, and they are needed for a timely implementation.…in terms of a suitable legal frameworkHowever, apart from the debate on technical details, which will be further elaborated in this article, most of the European member states that have not been involved in discussions with the U.S. tax ...
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