Etienne Gelencsér

Etienne Gelencsér

A&O Shearman

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FATCA: Implications for Non-US Funds

A general guide in determining the application of FATCA to non-US funds. I. What Is FATCA? FATCA refers to the US Foreign Account Tax Compliance Act (contained in Sections 1471 through 1474 of the US Internal Revenue...more

5/28/2014  /  FATCA , Income Taxes , International Tax Issues , Offshore Funds , Tax Evasion
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