The effect of the FATCA withholding tax on US investment abroad Johan Hagelin
By: Hagelin, Johan
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Material type: 
ArticlePublisher: 2018Subject(s): RENTAS EXTRANJERAS | INVERSIONES EXTRANJERAS | IMPUESTOS | RETENCIONES TRIBUTARIAS | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 8, August 2018, p. 483-487Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2018/8-2 (Browse shelf) | Available | BIT/2018/8-2 |
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.
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