Gli strumenti di pressione del fisco americano (IRS) - SWI

Pubblicato il da IL Grande Inganno

The provisions commonly known as the Foreign Account Tax Compliance Act (FATCA) became law in March 2010.
FATCA targets tax non-compliance by U.S. taxpayers with foreign accounts
FATCA focuses on reporting:

By U.S. taxpayers about certain foreign financial accounts and offshore assets.
By foreign financial institutions about financial accounts held by U.S. taxpayers or foreign entities in which U.S. taxpayers hold a substantial ownership interest.
The objective of FATCA is the reporting of foreign financial assets; withholding is the co
st of not reporting.

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