Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:law
|
| gptkbp:appliesTo |
foreign financial institutions
|
| gptkbp:codifiedIn |
26 U.S.C. § 1471
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 1471
|
| gptkbp:imposedBy |
withholding tax on non-compliant foreign financial institutions
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:purpose |
combat tax evasion by U.S. persons holding accounts outside the United States
|
| gptkbp:relatedTo |
gptkb:FATCA
|
| gptkbp:requires |
reporting of certain information about financial accounts held by U.S. persons
|
| gptkbp:startDate |
2010
|
| gptkbp:bfsParent |
gptkb:US_Taxation_of_International_Income
|
| gptkbp:bfsLayer |
7
|