MacAvoy, T. J.,

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

343.9304