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FATCA - Foreign Account Tax Compliance Act: Wenn der Fiskus zweimal klingelt

FATCA - Foreign Account Tax Compliance Act: Wenn der Fiskus zweimal klingelt

          
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About the Book

FATCA! Der Foreign Account Tax Compliance Act hält die Finanzbranche seit 2009 in Atem. Das im März 2010 verabschiedete U.S. Gesetz ist eine Regulierungsmaßnahme, mit dem die Finanzbehörden der USA mehr oder weniger alle Finanzinstitute weltweit als Erfüllungsgehilfen verpflichtet hat. Banken und Versicherungen sind aufgefordert, die USA bei der weltweiten Identifizierung und Meldung von Konten bzw. Finanzdaten von U.S. Steuerzahlern zu unterstützen. Bei Zuwiderhandlung droht eine 30% Steuer auf Zahlungen aus U.S. Quellen. Inzwischen ist aus der Ursprungsidee eine global Maßnahme geworden, bei denen Regierungen rund um den Globus FATCA Abkommen mit den USA geschlossen haben, um den Anforderungen aus dem Gesetz nachzukommen und die FATCA Steuer zu vermeiden. In dem Buch geht es um die Entstehungsgeschichte von FATCA. Ein Blick auf die Besteuerungssituation in den USA dient als Einstieg und klärt, unter welchen Umständen eine U.S. Steuerpflicht entsteht. Teil I des Buches beschäftigt sich mit der historischen Entwicklung steuerlicher Straftaten und Regulierungen in den USA und zeigt auf, wie auf juristischer, fiskalischer und politischer Ebene der Boden genährt wurde, aus dem letztlich die Saat für FATCA aufgehen konnte. Teil II widmet sich dann ganz dem Werdegang von FATCA von den ersten Vorstößen des U.S. Senats in 2009 und den Gesetzesbeschluss in 2010 über den mühsamen Weg durch unzählige Publikationen und Eingaben um FATCA, bis hin zum Einführungstermin am 01. Juli 2014. Teil III zeigt zum Abschluss, welche Auswirkungen FATCA rund um den Globus mit sich gebracht hat und wagt einen kleinen Ausblick, wie es in nächster Zeit mit FATCA und dessen Abkömmlingen weiter gehen wird.


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Product Details
  • ISBN-13: 9783732308743
  • Publisher: Tredition Gmbh
  • Binding: Hardback
  • Language: German
  • Returnable: N
  • Spine Width: 18 mm
  • Weight: 525 gr
  • ISBN-10: 373230874X
  • Publisher Date: 22 Dec 2014
  • Height: 229 mm
  • No of Pages: 240
  • Series Title: German
  • Sub Title: Wenn der Fiskus zweimal klingelt
  • Width: 152 mm


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