FATCA and Funds - Where Are We Now?

FATCA and Funds - Where Are We Now?

This article examines the current position in relation to FATCA as it affects the investment fund industry. The article analyses the key concepts that will be applicable to funds and that the global fund industry will need to understand and address going forward. It also reviews the areas of FATCA t...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Business law international 2012-05, Vol.13 (2), p.143-162
1. Verfasser: Wheater, Jennifer
Format: Artikel
Sprache:eng
Schlagworte:
Compliance
Federal legislation
Financial institutions
Foreign account tax compliance act
Foreign Account Tax Compliance Act 2010-US
Fund management
Globalization
Investment companies
Investment financing
Investments
Legislation
Market economy
Policy making
Scandals
Tax evasion
Taxation
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Beschreibung
Zusammenfassung:This article examines the current position in relation to FATCA as it affects the investment fund industry. The article analyses the key concepts that will be applicable to funds and that the global fund industry will need to understand and address going forward. It also reviews the areas of FATCA that remain unclear in ways that could have an impact on the funds market and considers potential solutions to these issues. Finally, the article gives a list of the key dates that relate to the implementation of FATCA and thus advises investment funds of a timeline for their own actions. [PUBLICATION ABSTRACT]
ISSN:1467-632X