FATCA: Catalyst for Global Cooperation on Exchange of Tax Information

Journal
Tello, C.P.
International; United States
Bulletin for International Taxation 2014 (Volume 68), No. 2
PriceUSD 45

In this article, the author describes the main features of the Foreign Account Tax Compliance Act (FATCA), the events that led to its enactment and the development of global cooperation for information exchange.