The Resource FATCA : information reporting and withholding under Chapter 4, by Stephen A. Nauheim [and others]

FATCA : information reporting and withholding under Chapter 4, by Stephen A. Nauheim [and others]

Label
FATCA : information reporting and withholding under Chapter 4
Title
FATCA
Title remainder
information reporting and withholding under Chapter 4
Statement of responsibility
by Stephen A. Nauheim [and others]
Title variation
Foreign Account Tax Compliance Act, information reporting and withholding under Chapter 4
Contributor
Subject
Genre
Language
eng
Summary
" ... discusses the reporting and withholding requirements of chapter 4 ([section] 1471- [section] 1474) of the Internal Revenue Code, which generally requires: (i) non-U.S. financial institutions to enter into agreements with the Internal Revenue Service under which they agree to identify and report U.S. account holders, and (ii) non-U.S. nonfinancial entities to disclose direct and indirect U.S. owners in certain circumstances, and which imposes a 30% withholding tax on certain payments to non-U.S. financial institutions and nonfinancial entities that do not comply with chapter 4's requirements. The Portfolio covers the chapter 4 withholding and reporting mechanism; the definitions and requirements chapter 4 places on both foreign financial institutions and nonfinancial entities (including rules under which entities with certain characteristics may qualify for exemption from some or all of chapter 4's requirements); due diligence and reporting; refund procedures; the impact of intergovernmental exchange of information agreements; and specific issues affecting certain industries, such as asset management and insurance."
Member of
Cataloging source
BNA
Characteristic
updating web site
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 6565 (INTERNET)
Nature of contents
  • dictionaries
  • catalogs
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1942-
http://library.link/vocab/relatedWorkOrContributorName
  • Nauheim, Stephen A.
  • Tax Management Inc
Series statement
U.S. international portfolios
Series volume
6565
http://library.link/vocab/subjectName
  • United States.
  • Foreign bank accounts
  • Tax administration and procedure
  • Income tax
  • Withholding tax
Label
FATCA : information reporting and withholding under Chapter 4, by Stephen A. Nauheim [and others]
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed Analysis. Introduction and history -- Rules applicable to withholding agents -- Rules applicable to FFIs -- Special considerations for insurance companies -- Special considerations for asset managers -- Rules applicable to NFFEs -- Special considerations for other industries and entities -- Payee identification procedures -- Intergovernmental agreements -- Liability for withheld tax and refund procedures -- Other FATCA provisions -- Working papers
Dimensions
unknown
Extent
1 online resource.
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)891958947
Label
FATCA : information reporting and withholding under Chapter 4, by Stephen A. Nauheim [and others]
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed Analysis. Introduction and history -- Rules applicable to withholding agents -- Rules applicable to FFIs -- Special considerations for insurance companies -- Special considerations for asset managers -- Rules applicable to NFFEs -- Special considerations for other industries and entities -- Payee identification procedures -- Intergovernmental agreements -- Liability for withheld tax and refund procedures -- Other FATCA provisions -- Working papers
Dimensions
unknown
Extent
1 online resource.
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)891958947

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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