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Reporting is the ultimate objective of FATCA from the IRS viewpoint in that it is the first occasion at which it gets data from the market about accounts that could, in theory, be being used to evade tax. The authors describe the different reporting routes direct to IRS for Model 2 IGA markets and non-IGA markets and via domestic regulators for Model 1 IGA markets. The authors discuss the technological mechanisms for reporting as well as the risks associated with them and also the data to be included in FATCA reports. There is also a little mentioned overlap to IRC Chapter 3 discussed by the authors. While Chapter 4 reporting is specifically with regard to US accounts referencing values, withdrawals etc., FATCA reporting does not in this context include reports of FATCA penalties. These are reported, but in the Chapter 3 context of the forms 1042-S and 1042 tax returns.
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Ross K. McGill
Christopher A. Haye
- Chapter 9
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