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Approaches to Obtaining Information on Overseas Financial Assets and Incomes in order to Enforce a Worldwide Income Tax System: Developments of the QI Regime and the FATCA Regime in the United States
Articles May 2011

Approaches to Obtaining Information on Overseas Financial Assets and Incomes in order to Enforce a Worldwide Income Tax System: Developments of the QI Regime and the FATCA Regime in the United States

May 2011
Authors Akira Tanaka
Publisher Institute for Monetary and Economic Studies
Publication IMES Discussion Paper No.2011-J-10
Issue May 2011
Practice Areas Tax