FATCA wurde im Jahr 2010 zur Erhöhung der Steuerehrlichkeit von Amerikanern – vor allem jenen die ausserhalb der USA ansässig sind – in Kraft gesetzt. Obwohl FATCA primär Finanzinstitute trifft, da diese US-Kunden identifizieren und melden müssen, können die Regelungen auch Auswirkungen auf multinationale Konzerne anderer Branchen haben. Was ist FATCA? Die Abkürzung „FATCA“ steht […]
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