Hagelin, Johan
The effect of the FATCA withholding tax on US investment abroad / Johan Hagelin .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article is based on a study of the effects of the Foreign Account Tax Compliance Act (FATCA) on US investment abroad. It provides evidence suggesting the possibility of a positive correlation between FATCA participation and US investment abroad due to the withholding tax on payments to foreign financial institutions in non-participating jurisdictions.
RENTAS EXTRANJERAS
INVERSIONES EXTRANJERAS
IMPUESTOS
RETENCIONES TRIBUTARIAS
ESTADOS UNIDOS
Bulletin for International Taxation 0007-4624 v. 72, n. 8, August 2018, p. 483-487
The effect of the FATCA withholding tax on US investment abroad / Johan Hagelin .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article is based on a study of the effects of the Foreign Account Tax Compliance Act (FATCA) on US investment abroad. It provides evidence suggesting the possibility of a positive correlation between FATCA participation and US investment abroad due to the withholding tax on payments to foreign financial institutions in non-participating jurisdictions.
RENTAS EXTRANJERAS
INVERSIONES EXTRANJERAS
IMPUESTOS
RETENCIONES TRIBUTARIAS
ESTADOS UNIDOS
Bulletin for International Taxation 0007-4624 v. 72, n. 8, August 2018, p. 483-487