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FATCA in Europe
Mariano Giralt, Anthony Leone and Adrian Fenton
BNY Mellon
September 2013
 

With the FATCA Model Intergovernmental Agreements in place and European countries welcoming the initiative, will FATCA provide a global framework to achieve greater tax transparency?

I. Background

Over the past few years, efforts to ensure tax compliance from offshore investments have increased substantially. To that end, legislation conceived by the US has propagated the use of data information exchange agreements throughout the world in an initiative called the Foreign Account Tax Compliance Act (“FATCA”). 

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