This content is from: Home

German law conflicts with the extra-territorial reach of FATCA

The Foreign Account Tax Compliance Act (FATCA) has only very few key provisions but, even before its material application, it belongs to the most complicated pieces of modern US tax law. Achim Obermann and Oliver von Schweinitz of PwC explain the complexities involved for US and non-US financial institutions.

Instant access to all of our content. Membership Options | 30 Day Trial