Literatur:1
Bayer/Jirousek, Der Foreign Account Tax Compliance Act (FATCA), RWZ, 4/2013; Internal Revenue Service (IRS), Final Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities 2013, RIN 1545-BK68; Internal Revenue Service (IRS), Model 2 Template of the Agreement Between the United States of America and the Government of [FATCA Partner] for Cooperation to Facilitate the Implementation of FATCA, 12. Juli 2013/19. August 2013; Internal Revenue Service (IRS), Notice 2013-43 Revised Timeline and Other Guidance Regarding the Implementation of FATCA, Internal Revenue Bulletin 2013-31, 12. Juli 2013; Internal Renvenue Service (IRS), FATCA Online Registration User Guide, Document No. D 13134 (Rev. 08/2013) Catalog Number 65179U; Internal Revenue Service (IRS), Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction, RIN 1545-BK68, 9. Oktober 2013; Agreement between the United States of America and Switzerland for Cooperation to Facilitate the Implementation of FATCA, 14. 2. 2013.
