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.
Študija
Zunanji avtor
Carlo GARBARINO
O dokumentu
Vrsta publikacije
Ključna beseda
- davčna utaja
- EVROPSKA UNIJA
- FINANCE
- fiskalna politika
- informacije in obdelava informacij
- informacijska tehnologija in obdelava podatkov
- institucije EU in evropska javna uprava
- izmenjava informacij
- IZOBRAŽEVANJE IN KOMUNIKACIJE
- izogibanje plačilu davka
- izvršilna oblast in javna uprava
- kazensko pravo
- medinstitucionalno sodelovanje (EU)
- MEDNARODNI ODNOSI
- obdavčenje
- POLITIKA
- politika sodelovanja
- pranje denarja
- PRAVO
- preglednost uprave
- prost pretok kapitala
- tretja država
- upravno sodelovanje
- varstvo podatkov