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Private finance --- History of Germany and Austria --- anno 1900-1999 --- Germany --- Economic assistance, Domestic --- Investments --- Investing --- Investment management --- Portfolio --- Finance --- Disinvestment --- Loans --- Saving and investment --- Speculation --- Anti-poverty programs --- Government economic assistance --- Economic policy --- National service --- Grants-in-aid --- Law and legislation --- Kreditanstalt für Wiederaufbau. --- Reconstruction Loan Corporation --- Kreditanstalt für Wiederaufbau, Frankfurt am Main --- KW --- K.W. (Kreditanstalt für Wiederaufbau) --- KfW --- Institut de crédit pour la reconstruction --- Reconstruction Credit Institute --- KfW Bankengruppe

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Offshore tax evasion has been an issue of concern, not only due to tax fairness and legal compliance issues, but also because lost tax revenues contribute to the U.S. annual deficit, which today exceeds 500 billion. Collecting unpaid taxes is one way to reduce the deficit without raising taxes. According to the IRS, the current estimated annual U.S. tax gap is 450 billion, which represents the total amount of U.S. taxes owed but not paid on time, despite an overall tax compliance rate among American taxpayers of 83 percent. Contributing to that annual tax gap are offshore tax schemes responsib

Tax evasion --- Tax collection --- Crédit suisse. --- Swiss Credit Bank --- Credito svizzero --- Schweizerische Kreditanstalt --- Societé de crédit suisse --- CS (Crédit suisse) --- SKA (Crédit suisse) --- Kuredi Suisu

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The US Qualified Intermediary (QI) and Foreign Account Tax Compliance Act (FATCA) regulations came into being in 2001 and 2010 respectively. They remain today the most challenging cross border tax regulations for financial institutions to comply with and operationalise. There is an increasing trend for financial institutions to become QIs while at the same time, the rules of the QI program become more complex and onerous. Equally, most NQIs have little idea that they are subject to these extra-territorial regulations. The US FATCA anti-tax evasion framework has also evolved through the development of intergovernmental agreements. These are complex and bilaterally jurisdiction specific as well as of multiple types. Most firms are struggling to understand the concepts and how FATCA rules overlap and are affected by QI rules. The original book on this subject by the author continues to be the only book able to explain these regulations in ways that allow financial institutions to understand their compliance obligations and take practical steps to meet them, by hearing about best practice. This second edition builds on the basic framework of the QI and FATCA frameworks by updating the text to encompass the changes that have occurred since the book’s original publication. This edition will also delete material that has become obsolete or was proposed by the IRS originally but never implemented.

Finanzintermediäre --- Kreditinstitut --- Quellensteuer --- USA --- Abzugssteuer --- Steuer --- Kreditanstalt --- Kreditinstitute --- Bank --- Finanzierungsgesellschaft --- Kreditwesen --- Geldvermittler --- Nichtbank-Finanzintermediäre --- Finanzintermediär --- Internationales Steuerrecht --- 2010 --- United States of America --- Vereinigte Staaten von Amerika --- Nordamerika --- Amerika --- United States --- Etats Unis --- Etats-Unis --- Vereinigte Staaten --- Estados Unidos de America --- EEUU --- Vereinigte Staaten von Nordamerika --- Soedinennye Štaty Ameriki --- SŠA --- Stany Zjednoczone Ameryki Północnej --- Hēnōmenai Politeiai tēs Boreiu Amerikēs --- Hēnōmenes Politeies tēs Amerikēs --- HēPA --- Ēnōmenes Politeies tēs Amerikēs --- ĒPA --- Meiguo --- Etats-Unis d'Amérique --- US --- Amerikaner --- Konföderierte Staaten von Amerika --- Nichtbank-Finanzintermediäre --- Finanzintermediär --- Soedinennye Štaty Ameriki --- SŠA --- Stany Zjednoczone Ameryki Północnej --- Hēnōmenai Politeiai tēs Boreiu Amerikēs --- Hēnōmenes Politeies tēs Amerikēs --- HēPA --- Ēnōmenes Politeies tēs Amerikēs --- ĒPA --- Etats-Unis d'Amérique --- Konföderierte Staaten von Amerika