FATCA Legislation and its Application at International and EU Level
This study commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the PETI Committee, analyzes FATCA legislation and its application at international and EU level: it first provides a global overview on exchange of tax information and of the FATCA mechanisms applied through intergovernmental agreements. The study then describes the extraterritorial nature and negative externalities of FATCA, in particular its impact on U.S. citizens abroad and the potential conflicts with EU law, with specific attention to the right of FATCA data protection under the GDPR. It concludes with suggestions for bilateral and unilateral EU-U.S. policies, with final remarks on a multilateral approach.
Studija
Vanjski autor
Carlo GARBARINO
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Vrsta publikacije
Ključna riječ
- davanje informacija
- EUROPSKA UNIJA
- FINANCIJE
- informacije i obrada informacija
- informacijska tehnologija i obrada podataka
- institucije EU-a i europska javna služba
- izbjegavanje plaćanja poreza
- izvršna vlast i javne službe
- javnost uprave
- kazneno pravo
- međuinstitucionalna suradnja EU-a
- MEĐUNARODNI ODNOSI
- OBRAZOVANJE I KOMUNIKACIJE
- oporezivanje
- POLITIKA
- politika suradnje
- porezna politika
- pranje novca
- PRAVO
- slobodno kretanje kapitala
- treća zemlja
- upravna suradnja
- utaja poreza
- zaštita podataka