Two Different FATCA Model Intergovernmental Agreements: Which Is Preferable?

Journal
Somare, M.; Wöhrer, V.
International; United States
Bulletin for International Taxation 2014 (Volume 68), No. 8
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the authors describe the main characteristics of the FATCA Model Intergovernmental Agreements (IGAs) and compare the different frameworks for automatic exchange of information that they establish.