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This chapter explains FATCAFATCA as it applies to account holders that receive US sourced income. Diagrams will be used to explain the overlap between FATCA obligations that apply to all account holders and obligations that apply to the sub-set of account holders that also receive US-sourced FDAP incomeFDAP income.

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FATCA

  • 章节

  • 发表日期：

    2025年

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  • Ross K. McGill,
  • Kirsty V. Pitkin

摘要

This chapter explains FATCAFATCA as it applies to account holders that receive US sourced income. Diagrams will be used to explain the overlap between FATCA obligations that apply to all account holders and obligations that apply to the sub-set of account holders that also receive US-sourced FDAP incomeFDAP income.