FATCA : implications for law firms and clients /
Foreign Account Tax Compliance Act
presenters, Tim MacAvoy, Neil Russ.
- 57 pages : illustrations ; 30 cm.
- Webinar .
- New Zealand Law Society webinar. .
At head of title: NZLS CLE Ltd. "May 2015."
Includes bibliographical references.
Introduction to FATCA -- Key terms and concepts -- Impact on law firms, law firms' trust accounts and lawyers' nominee companies -- Treatment of trusts -- Compliance with the IGA : registration -- Compliance with the IGA : due diligence and reporting requirements -- Selected practical issues -- [Appendices 1-3].
United States. Foreign Account Tax Compliance Act.
Tax administration and procedure--International cooperation Investments, Foreign--Taxation. Taxation--Law and legislation--New Zealand Taxation--Law and legislation--United States