The evolution of FATCA and its impact on Lebanon

الموضوعات

قانون

الملخص

This thesis was conducted to examine the impact of the evolution of FATCA on Lebanon. This study discusses the evolution of the U.S tax system, and its attempt to combat U.S tax evasion beginning with the Qualified Intermediary Program and ending with the U.S Foreign Account Tax Compliance Act (FATCA). Moreover, it entails the evolution of the FATCA regulations and analyzes this evolution with all the modification of these regulations. A detailed timeline of the evolution of the FATCA status as well as the projected timeline are highlighted. Interviews with four head of legal compliance officers from Bank of Beirut sal, BBAC sal, Cedrus Banks sal, and Fransa bank sal were conducted to collect primary data which was then analyzed and processed by a comparative study with two banks, FNB sal and Fransa bank sal, in 2013. Based on the analysis of the collected data, the conclusion reflects the great negative impact of the evolution of FATCA regulations on the Lebanese banks especially as the implementation of these procedures contradicts the Lebanese Banking Secrecy Law.

روابط وملفات

التعريف والنوع

رقم الوثيقة

07cee1a4-1d7e-4310-a9b9-1a03b4d28bad

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf text

أسماء الملفات

2295810_1.pdf

بيانات النشر

ألقاب المؤلفين

[{"name_ar":" Amani N. Mallah","title_ar":"اعداد","title_en":"Preparation"},{"name_ar":"Georges Labaki ","title_ar":"اشراف","title_en":"Supervision"}]

اللغة

English

المصدر والدورية

اسم المصدر

The evolution of FATCA and its impact on Lebanon

المحتوى والصفحات

عدد الصفحات

0

كلمات الباحثين

FATCA- Banking law-Lebanon Foreign Account Tax Compliance Act (United States) Secrecy-Law and legislation-Lebanon Banks and banking-Lebanon Banks and banking, Central-Law and legislation

إشراف وإعداد

الإشراف

Georges Labaki

الإعداد

Amani N. Mallah

الاقتباسات الببليوغرافية