Catalog

FOREIGN ACCOUNT TAX COMPLIANCE ACT: A LEGISLATIVE HISTORY OF PUBLIC LAW NO. 111-147

Manz, William H.


Item #: 1000306

ISBN: 9780837739786
Published: Getzville; William S. Hein & Co., Inc.; 2014.

Subjects: LEGISLATIVE HISTORY, TAXATION

As the only industrialized nation that imposes taxes oncitizens living in other countries, the United States hashad a problem with compliance. To alleviate this problem,Congress passed the controversial Foreign Account TaxCompliance Act, under which foreign financial institutionsare required to register with the IRS and disclose theiraccount holders, balances, receipts, and withdrawals. Fromthe outset, the Act has drawn harsh criticism, and tworepeal bills have been introduced during the 113thCongress. This compilation contains the text of FATCA,Congressional debate, bill versions, and related bills. Italso contains the text of the repeal bills, pre-enactmenthearings on the subject of overseas taxation, staff andGAO reports, model implementation agreements, andsigned agreements with foreign governments as of Nov 2013.

Hardbound
ItemTypePrice
4 volume setPer Set$499.00Order