Description:
Online guide to the United States Foreign Account Tax Compliance Act (FATCA), by Andrew Grossman, who is a retired US Foreign Service Officer. The guide was published in 2018 (and updated in 2023) on the Globalex website and made freely available by the Hauser Global Law School Program at the New York University School of Law. FATCA requires foreign financial Institutions to report on foreign assets held by their US account holders. The author gives an introduction to US nationality law and taxation laws applicable to American expats providing links to a wide range of primary and secondary materials including review articles and Federal law cases.
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