Guide to FATCA and CRS Compliance Book uri icon

abstract

  • The LexisNexis Guide to FATCA and CRS Compliance (LGFATC) provides a framework for meaningful interactions among enterprise stakeholders, and between the FATCA Compliance Officer and the FATCA advisors/vendors. Analysis of the complicated regulations, recognition of overlapping complex regime and intergovernmental agreement requirements (e.g. Foreign Account Tax Compliance Act, Qualified Intermediary, source withholding, national and international information exchange, European Union tax information exchange, information confidentiality laws, money laundering prevention, risk management, and the application of an IGA) is balanced with substantive analysis and descriptive examples. The contributors hail from several countries and an offshore financial center and include attorneys, accountants, information technology engineers, and risk managers from large, medium and small firms and from large financial institutions. Thus, the challenges of the FATCA Compliance Officer are approached from several perspectives and contextual backgrounds. The Guide comprises 78 chapters covering topics including compliance programs, analysis of FATCA regulations and analysis of FATCA's application for certain trading partners of the U.S., including intergovernmental agreements as well as the OECD's TRACE initiative for global automatic information exchange protocols and systems.

author list (cited authors)

  • Byrnes, W., & Munro, R. J.

complete list of authors

  • Byrnes, William||Munro, Robert J

editor list (cited editors)

  • Byrnes, W., & Munro, R..

publication date

  • January 2012