Legal Study on Taiwan’s Global Compliance of Tax Enforcement Transparency—focusing on U.S. Foreign Account Tax Compliance Act (FATCA)
碩士 === 東吳大學 === 法律學系 === 104 === Since the Foreign Account Tax Compliance Act (FATCA) became law of the United States in March 2010, the foreign financial institutions (FFIs) have to report information of U.S. taxpayers with foreign accounts to the Internal Revenue Service (IRS) under FATCA. If FFIs...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/26356480848436440590 |