This part of the article discusses common types of with-holdable payments, the impact of fatca on audited financial statements, investor disclosure for fatca, investment fund fatca issues, the possible U.S. Treasury guidance on customer accounts and best practices for customer accounts,...

This article will be a separated into a three-part series that will appear in the July, August and September editions of Taxes – The Tax Magazine. The article will address the new reporting and withholding regime imposed upon foreign financial institutions and nonfinancial foreign entities,...

Part IV examines FATCA withholding liability for withholdable payments under Code Secs. 1471 and 1472, and provides a nine-point analysis - each of which must be answered affirmatively for the new 30-percent withholding tax to apply

In Part IV, Dean Marsan examines FATCA withholding liability for withholdable payments under Code Secs. 1471 and 1472, and provides a nine-point analysis - each of which must be answered affirmatively for the new 30-percent withholding tax to apply

"A gripping account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British...