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FATCA and the CRS: A Background and Current Developments  


Author:  Agustin Ceballos.; Enrique Hernandez.


Source: Volume 30, Number 04, Summer 2017 , pp.47-54(8)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

Although sometimes seen as “twins,” the U.S. Foreign Account Tax Compliance Act and the OECD’S Common Reporting Standard (CRS) have significant differences. The authors first summarize each of them, and then highlighting the main differences between them.

Keywords: Foreign Account Tax Compliance Act, Common Reporting Standard, withholdable payment, Notice 2014-33, FATCA forms, CRS participating jurisdictions

Affiliations:  1: Procopio, Cory, Hargreaves & Savitch, LLP; 2: Procopio, Cory, Hargreaves & Savitch, LLP.

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