A domestic dilemma: The effect of Foreign Account Tax Compliance Act (FATCA) on our bank secrecy law

• المؤلف الرئيسي: Segundo, Karissa Inez A.
• التنسيق: text
• اللغة: English
• منشور في: Animo Repository 2015
• الموضوعات: Confidential communications—Banking; Secrecy—Law and legislation; Banking and Finance Law; Privacy Law
• الوصول للمادة أونلاين: https://animorepository.dlsu.edu.ph/etd_masteral/6364; https://animorepository.dlsu.edu.ph/context/etd_masteral/article/13457/viewcontent/FATCA_BODY_2.pdf

This thesis places focus on the effect of Foreign Account Tax Compliance Act (FATCA) on Philippine banking and its repercussions as regards the strict laws on account disclosures and exchange of information. FATCA, as a U.S law, is outside the scope of Philippine jurisdiction. However, such law cove...