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外国口座税務コンプライアンス法(FATCA)ガイド 2017a版 全2巻

LexisNexis Guide to FATCA and CRS Compliance, 2017a ed.(6th ed.)

Prof. William H. Byrnes, Dr. Robert J. Munro, et al.

2 vols. Paper., 2017年12月刊

Matthew Bender (LexisNexis), USA. ISBN: 9781522139164

¥73,090

在庫あり

外国口座税務コンプライアンス法(FATCA)の実務的論点を、弁護士、会計士、ITエンジニア、リスクマネージャー等が詳述。日本やBRICSなど世界各国における同法の影響についても言及。

□コンプライアンス・プログラム □IT技術 □金融機関口座の修正 □外国銀行口座報告(FBAR)とFATCA報告書(8938) □外国金融機関(FFI)、非金融外国機関(NFFEs)、オフショア信託会社、保険会社への影響 □源泉と適格仲介人(QI)報告 □政府間協定(IGA) の分析;イギリス、アイルランド、メキシコ、日本、スイス、ドイツ、オランダ、カナダ、BVI、BRICSなど

【Table of Contents】

Volume 1

1 Background and Current Status of FATCA

1A A Framework for Understanding International Financial Regulation

2 Practical Considerations for Developing a FATCA Compliance Program

2A FATCA Policy and Good Faith Compliance

2B FATCA Project Management for the Financial Institution

3 FATCA Compliance and Integration of Information Technology

4 Financial Institution Account Remediation

4A Customer Outreach

5 FBAR and Form 8938 Reporting and List of International Taxpayer IRS Forms

5A U.S. Offshore Account Enforcement Issues

5B Due Diligence Protocol to Identify U.S. Related Accounts under the Swiss Bank Program

5C Tax Residency in a FATCA and CRS World

6 Specified Foreign Financial Asset Reporting

7 Foreign Financial Institutions

7A Account Reporting Under FATCA

8 Non-Financial Foreign Entities

9 FATCA and the Trust Industry

10 FATCA and the Insurance Industry

10A FATCA and the Asset Management Industry

11 Withholding and Qualified Intermediary

12 FATCA Withholding Compliance

13 ''Withholdable'' Payments

13A Analysis of Reportable Payments Pursuant to FATCA

14 FATCA Documentation

14A W8 Equivalents

15 Framework of Intergovernmental Agreements

15A Financial Accounts Excluded, in IGA Jurisdictions, from FATCA by Annex II of an IGA

16 Analysis of Current Intergovernmental Agreements

17 European Union Cross Border Information Reporting

18 The OECD Role in Exchange of Information: The Trace Project, FATCA, and Beyond

18A The Common Reporting Standard (CRS)

Volume 2

19 Germany-U.S. Intergovernmental Agreement and its Implementation

20 Ireland-U.S. Intergovernmental Agreement and its Implementation

21 Japan-U.S. Intergovernmental Agreement and its Implementation

22 Mexico-U.S. Intergovernmental Agreement and its Implementation

23 Switzerland-U.S. Intergovernmental Agreement and its Implementation

24 The United Kingdom-U.S. Intergovernmental Agreement and its Implementation

25 Exchange of Tax Information and the Impact of FATCA for Brazil

26 Exchange of Tax Information and the Impact of FATCA for The British Virgin Islands

27 Exchange of Tax Information and the Impact of FATCA for Canada

28 Exchange of Tax Information and the Impact of FATCA for Spain

29 Exchange of Tax Information and the Impact of FATCA for China

30 Exchange of Tax Information and the Impact of FATCA for Netherlands

31 Exchange of Tax Information and the Impact of FATCA for Luxembourg

32 Exchange of Tax Information and the Impact of FATCA for Russia

33 Exchange of Tax Information and the Impact of FATCA for Turkey

34 Exchange of Tax Information and the Impact of FATCA for India

35 Exchange of Tax Information and the Impact of FATCA for Aruba

36 Exchange of Tax Information and the Impact of FATCA for Australia

37 Exchange of Tax Information and the Impact of FATCA for Cyprus

38 Exchange of Tax Information and the Impact of FATCA for Argentina

39 Exchange of Tax Information and the Impact of FATCA for Bermuda

40 Exchange of Tax Information and the Impact of FATCA for Colombia

41 Exchange of Tax Information and the Impact of FATCA for Hong Kong

42 Exchange of Tax Information and the Impact of FATCA for Macau

43 Exchange of Tax Information and the Impact of FATCA for Portugual

44 Exchange of Tax Information and the Impact of FATCA for South Africa

45 Exchange of Tax Information and the Impact of FATCA for France

46 Exchange of Tax Information and the Impact of FATCA for Gibraltar

47 Exchange of Tax Information and the Impact of FATCA for Guernsey

48 Exchange of Tax Information and the Impact of FATCA for Italy

49 The Impact of FATCA on Exchange of Information for the Republic of Korea

50 New Zealand-U.S. Intergovernmental Agreement and its Implementation

51 Exchange of Tax Information and the Impact of FATCA for Suriname

52 Exchange of Tax Information and the Impact of FATCA for Singapore

53 Exchange of Tax Information and the Impact of FATCA for Brunei Darussalam

54 Exchange of Tax Information and the Impact of FATCA for Cambodia

55 Exchange of Tax Information and the Impact of FATCA for Myanmar

56 Exchange of Tax Information and the Impact of FATCA for Pakistan

57 Exchange of Tax Information and the Impact of FATCA for Indonesia

58 Exchange of Tax Information and the Impact of FATCA for Lao People's Democratic Republic

59 Exchange of Tax Information and the Impact of FATCA for Philippines

60 Exchange of Tax Information and the Impact of FATCA for the Socialist Republic of Vietnam

61 Exchange of Tax Information and the Impact of FATCA for the Cayman Islands

62 Norway-U.S. Intergovernmental Agreement And Its Implementation

63 The Impact Of FATCA On Exchange Of Information For Greece

64 Exchange Of Tax Information And The Impact Of FATCA For Malaysia

65 The Impact Of FATCA On Exchange Of Information For Monaco

66 Exchange Of Tax Information And The Impact Of FATCA For The Kingdom Of Thailand

67 Exchange of Tax Information and the Impact of FATCA/CRS for Uruguay

68 FATCA and AEOI Implementation in The Isle of Man

69 The Impact of FATCA on Exchange of Tax Information for Jersey

70 Exchange of Tax Information and the Impact of FATCA/CRS for Chile

71 Exchange of Tax Information and the Impact of FATCA/CRS for Israel

Index