Abstract
FATCA has been described on the one hand, as one of the most extraterritorial pieces of regulation ever seen, and on the other hand, as one of the most complex, if not impossible to implement. In that context, in this chapter, much of which has been contributed by my good friend Gary Wright, CEO of BISS Research, I will try to contextualise the complexity of FATCA with the technological landscape in which it sits. After all, these regulations do not exist in a vacuum. They sit in an environment that has much history, all of which contributes to its current ability to comply as well as the ways in which that compliance may be addressed.
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© 2013 Ross K. McGill
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McGill, R.K. (2013). Technology and Risk in FATCA. In: US Withholding Tax. Global Financial Markets series. Palgrave Macmillan, London. https://doi.org/10.1057/9781137317308_15
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DOI: https://doi.org/10.1057/9781137317308_15
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-34939-5
Online ISBN: 978-1-137-31730-8
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