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lundi 28 janvier 2013
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Fax du lundi 28 janvier 2013 - Tous les titres

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LFF: FATCA: Model I or II?

The UK, Germany, France, Italy and Spain have signed bilateral agreements with the US concerning the exemption of FFIs (Foreign Financial Institutions) from FATCA (the Foreign Account Tax Compliance Act). Meanwhile, Luxembourg is still in negotiations with the US Internal Revenue Service. Is Luxembourg likely to lose business to other financial centres, because it is lagging behind? Michael Delano from PwC Luxembourg says: no!   The negotiations involve Annex II of the FATCA legislation. The former lists financial institutions and products that will be exempted from FATCA or deemed compliant with the legislation. Annex II can be negotiated on a country-by-country basis. Michael Delano, Partner at PwC Luxembourg explains the situation: “The Luxembourg government wants to...
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