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.
Studie
Extern avdelning
Carlo GARBARINO
Om detta dokument
Publikationstyp
Sökord
- administrativt samarbete
- EU-institutionerna och EU:s förvaltning
- EUROPEISKA UNIONEN
- FINANSER
- fri rörlighet för kapital
- förvaltningsinsyn
- information och informationsbehandling
- informationsteknik och databehandling
- informationsutbyte
- interinstitutionellt samarbete (EU)
- INTERNATIONELLA FÖRBINDELSER
- LAG OCH RÄTT
- penningtvätt
- POLITIK
- samarbetspolitik
- skatteflykt
- skattefusk
- skattepolitik
- skatteväsen
- straffrätt
- tredjeland
- uppgiftsskydd
- UTBILDNING OCH KOMMUNIKATION
- verkställande makt och offentlig förvaltning