Candice M. Turner, "Answers to Practical FATCA Questions for Canadian Financial Institutions", Tax Management International Journal, Vol. 43, No. 8, August 8, 2014, p. 484.

Policy Tabs

Summaries

Summary Under

The use of the Treasury Regulation definition of "preexisting obligation" is not...

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Summary Under

The IGA also requires reporting of accounts closed during the year. [fn 13:...

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