This in depth analys updates a previous report commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of PETI (“Report 2018). In the current situation neither FATCA legislation nor IGAs have been modified yet to address the problems indicated in the Report 2018, while on the EU side, no legislative changes have been made.
FATCA LEGISLATION AND ITS APPLICATION AT INTERNATIONAL AND EU LEVEL: - AN UPDATE
carlo garbarino
2022
Abstract
This in depth analys updates a previous report commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of PETI (“Report 2018). In the current situation neither FATCA legislation nor IGAs have been modified yet to address the problems indicated in the Report 2018, while on the EU side, no legislative changes have been made.
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