Statements (17)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:aimsTo |
combat tax evasion
|
| gptkbp:appliesTo |
U.S._citizens_and_residents
|
| gptkbp:effectiveDate |
July 1, 2014
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:encourages |
information sharing between countries
|
| gptkbp:enforces |
withholding tax on certain payments
|
| gptkbp:hasImpactOn |
international banking regulations
|
| gptkbp:hasPatentNumber |
non-compliance penalties
|
| https://www.w3.org/2000/01/rdf-schema#label |
FATCA
|
| gptkbp:isAttendedBy |
gptkb:Internal_Revenue_Service_(IRS)
|
| gptkbp:isCriticizedFor |
increased compliance costs
|
| gptkbp:isLocatedIn |
Intergovernmental Agreements (IGAs)
|
| gptkbp:isPartOf |
U.S._tax_compliance_framework
|
| gptkbp:isRelatedTo |
gptkb:OECD_Common_Reporting_Standard
|
| gptkbp:isSupportedBy |
gptkb:U.S._Treasury_Department
|
| gptkbp:requires |
foreign_financial_institutions_to_report_U.S._account_holders
|