Quotation Somare, Maryte, Wöhrer, Viktoria. 2014. Two Different FATCA Model Intergovernmental Agreements: Which is Preferable? A Comparison of FATCA Model 1A and Model 2 Intergovernmental Agreements. Bulletin for International Taxation 68 (8): 395-403.


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Abstract

In this article, the authors describe the main characteristics of the FATCA Model Intergovernmental Agreements (IGAs) and compare the different frameworks for automatic exchange of information that they establish.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Bulletin for International Taxation
Language English
Title Two Different FATCA Model Intergovernmental Agreements: Which is Preferable? A Comparison of FATCA Model 1A and Model 2 Intergovernmental Agreements
Volume 68
Number 8
Year 2014
Page from 395
Page to 403

Associations

Projects
Savings taxation in a Globalized World
People
Somare, Maryte (Former researcher)
Wöhrer, Viktoria (Former researcher)
Organization
Austrian and International Tax Law IN (Details)
International Tax Group AB (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5200 Legal sciences (Details)
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