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LexisNexis® Guide to FATCA and CRS Compliance

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The LexisNexis® Guide to FATCA Compliance provides a framework for meaningful interactions among enterprise stakeholders, and between the FATCA Compliance Officer and the FATCA advisors/vendors. Analysis of the complicated regulations, recognition of overlapping complex regime and intergovernmental agreement requirements (e.g. FATCA, Qualified Intermediary, source withholding, national and international information exchange, European Union tax information exchange, information confidentiality laws, money laundering prevention, risk management, and the application of an IGA) is balanced with substantive analysis and descriptive examples. The contributors hail from several countries and an offshore financial center and include attorneys, accountants, information technology engineers, and risk managers from large, medium and small firms and from large financial institutions. Thus, the challenges of the FATCA Compliance Officer are approached from several perspectives and contextual backgrounds.

Several new contributing authors joined the FATCA Expert Contributor team for this sixth edition. This sixth edition has been expanded by 6 new chapters and now totals  83 chapters, growing to over  2,000 pages of regulatory and compliance analysis based upon industry feedback of internal challenges with systems implementation. The previous chapters have been substantially updated and expanded, including many more practical examples to assist a compliance officer contextualize the FATCA and CRS regulations, IGA provisions, and national rules enacted pursuant to an IGA. The new chapters include  an in-depth analysis of tax residency, and FATCA coverage of 4 additional countries/territories: Uruguay, Isle of Man, Jersey, Chile and Israel.

This sixth edition will provide the financial enterprise’s FATCA compliance officer the tools for developing and maintaining a best practices compliance strategy, starting with determining what information is needed for planning the meetings with outside FATCA experts. This Guide may be leveraged in combination with the tools for identification of U.S. indicia of LexisNexis Risk Solutions (http://www.lexisnexis.com/risk/).

Authors / Contributors

Table of Contents

TABLE OF CONTENTS


Volume 1


Chapter 1 Background and Current Status of FATCA
Chapter 1A A Framework for Understanding International Financial Regulation        
Chapter 2 Practical Considerations for Developing a FATCA Compliance Program
Chapter 2A FATCA Policy and Good Faith Compliance
Chapter 2B FATCA Project Management for the Financial Institution  
Chapter 3 FATCA Compliance and Integration of Information Technology
Chapter 4 Financial Institution Account Remediation
Chapter 4A Customer Outreach  
Chapter 5 FBAR and Form 8938 Reporting and List of International Taxpayer IRS Forms
Chapter 5A U.S. Offshore Account Enforcement Issues
Chapter 5B Due Diligence Protocol to Identify U.S. Related Accounts under the Swiss Bank Program
Chapter 5C Tax Residency in a FATCA and CRS World
Chapter 6 Specified Foreign Financial Asset Reporting
Chapter 7 Foreign Financial Institutions
Chapter 7A Account Reporting Under FATCA  
Chapter 8 Non-Financial Foreign Entities
Chapter 9 FATCA and the Trust Industry
Chapter 10 FATCA and the Insurance Industry
Chapter 10A FATCA and the Asset Management Industry
Chapter 11 Withholding and Qualified Intermediary
Chapter 12 FATCA Withholding Compliance
Chapter 13 ''Withholdable'' Payments
Chapter 13A Analysis of Reportable Payments Pursuant to FATCA
Chapter 14 FATCA Documentation
Chapter 14A W8 Equivalents
Chapter 15 Framework of Intergovernmental Agreements
Chapter 15A Financial Accounts Excluded, in IGA Jurisdictions, from FATCA by Annex II of an IGA
Chapter 16 Analysis of Current Intergovernmental Agreements
Chapter 17 European Union Cross Border Information Reporting
Chapter 18 The OECD Role in Exchange of Information: The Trace Project, FATCA, and Beyond
Chapter 18A The Common Reporting Standard (CRS)


Volume 2
 
Chapter 19 Germany-U.S. Intergovernmental Agreement and its Implementation
Chapter 20 Ireland-U.S. Intergovernmental Agreement and its Implementation
Chapter 21 Japan-U.S. Intergovernmental Agreement and its Implementation
Chapter 22 Mexico-U.S. Intergovernmental Agreement and its Implementation
Chapter 23 Switzerland-U.S. Intergovernmental Agreement and its Implementation
Chapter 24 The United Kingdom-U.S. Intergovernmental Agreement and its Implementation
Chapter 25 Exchange of Tax Information and the Impact of FATCA for Brazil
Chapter 26 Exchange of Tax Information and the Impact of FATCA for The British Virgin Islands
Chapter 27 Exchange of Tax Information and the Impact of FATCA for Canada
Chapter 28 Exchange of Tax Information and the Impact of FATCA for Spain
Chapter 29 Exchange of Tax Information and the Impact of FATCA for China
Chapter 30 Exchange of Tax Information and the Impact of FATCA for Netherlands
Chapter 31 Exchange of Tax Information and the Impact of FATCA for Luxembourg
Chapter 32 Exchange of Tax Information and the Impact of FATCA for Russia
Chapter 33 Exchange of Tax Information and the Impact of FATCA for Turkey
Chapter 34 Exchange of Tax Information and the Impact of FATCA for India
Chapter 35 Exchange of Tax Information and the Impact of FATCA for Aruba
Chapter 36 Exchange of Tax Information and the Impact of FATCA for Australia  
Chapter 37 Exchange of Tax Information and the Impact of FATCA for Cyprus  
Chapter 38 Exchange of Tax Information and the Impact of FATCA for Argentina  
Chapter 39 Exchange of Tax Information and the Impact of FATCA for Bermuda
Chapter 40 Exchange of Tax Information and the Impact of FATCA for Colombia  
Chapter 41 Exchange of Tax Information and the Impact of FATCA for Hong Kong  
Chapter 42 Exchange of Tax Information and the Impact of FATCA for Macau
Chapter 43 Exchange of Tax Information and the Impact of FATCA for Portugual
Chapter 44 Exchange of Tax Information and the Impact of FATCA for South Africa
Chapter 45 Exchange of Tax Information and the Impact of FATCA for France
Chapter 46 Exchange of Tax Information and the Impact of FATCA for Gibraltar
Chapter 47 Exchange of Tax Information and the Impact of FATCA for Guernsey  
Chapter 48 Exchange of Tax Information and the Impact of FATCA for Italy
Chapter 49 The Impact of FATCA on Exchange of Information for the Republic of Korea
Chapter 50 New Zealand-U.S. Intergovernmental Agreement and its Implementation
Chapter 51 Exchange of Tax Information and the Impact of FATCA for Suriname
Chapter 52 Exchange of Tax Information and the Impact of FATCA for Singapore
Chapter 53 Exchange of Tax Information and the Impact of FATCA for Brunei Darussalam
Chapter 54 Exchange of Tax Information and the Impact of FATCA for Cambodia
Chapter 55 Exchange of Tax Information and the Impact of FATCA for Myanmar
Chapter 56 Exchange of Tax Information and the Impact of FATCA for Pakistan
Chapter 57 Exchange of Tax Information and the Impact of FATCA for Indonesia
Chapter 58 Exchange of Tax Information and the Impact of FATCA for Lao People's Democratic Republic
Chapter 59 Exchange of Tax Information and the Impact of FATCA for Philippines
Chapter 60 Exchange of Tax Information and the Impact of FATCA for the Socialist Republic of Vietnam
Chapter 61 Exchange of Tax Information and the Impact of FATCA for the Cayman Islands
Chapter 62 Norway-U.S. Intergovernmental Agreement And Its Implementation
Chapter 63 The Impact Of FATCA On Exchange Of Information For Greece
Chapter 64 Exchange Of Tax Information And The Impact Of FATCA For Malaysia
Chapter 65 The Impact Of FATCA On Exchange Of Information For Monaco
Chapter 66 Exchange Of Tax Information And The Impact Of FATCA For The Kingdom Of Thailand
Chapter 67 Exchange of Tax Information and the Impact of FATCA/CRS for Uruguay
Chapter 68 FATCA and AEOI Implementation in The Isle of Man
Chapter 69 The Impact of FATCA on Exchange of Tax Information for Jersey
Chapter 70 Exchange of Tax Information and the Impact of FATCA/CRS for Chile
Chapter 71 Exchange of Tax Information and the Impact of FATCA/CRS for Israel
 
Index