外国口座税務コンプライアンス法（FATCA）ガイド 2019年版 全２巻
LexisNexis Guide to FATCA and CRS Compliance, 2019 Edition
特価 ￥63,632
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
72 Exchange of Tax Information and the Impact of FATCA/CRS for Poland
73 Exchange of Tax Information and the Impact of FATCA/CRS for Venezuela
74 Exchange of Tax Information and the Impact of FATCA/CRS for Nigeria
75 Exchange of Tax Information and the Impact of FATCA/CRS for Malta
76 Exchange of Tax Information and the Impact of FATCA/CRS for Belgium
Index