United Kingdom-United States FATCA Agreement Could Result in Substantive Changes to UK Tax Law

Journal
Mukadi, J.
United Kingdom; United States
Bulletin for International Taxation 2013 (Volume 67), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article analyses the United Kingdom-United States FATCA Agreement from a technical perspective and indicates aspects that may be considered incoherent, contradictory and confusing, as well as provisions that are unsound or that transfer to the US government power to make substantive changes to UK tax law.