Kerjasama Inggris dengan Amerika Serikat dalam Foreign Account Tax Compliance Act (FATCA) (Versy Gita Neshia)

April 6, 2021
Filed under: Data Portal Mahasiswa S1 

Data Portal Mahasiswa S1

Submitted by: Neshia, Versy Gita
On: Apr 6, 2021 @ 3:21 PM
IP: 114.122.233.22

  • 1. Title [Judul]: Kerjasama Inggris dengan Amerika Serikat dalam Foreign Account Tax Compliance Act (FATCA)
  • 2. Creator [Pengarang/ penulis]: Versy Gita Neshia
  • 3. Subject [Subjek dan kata kunci]: FATCA, United States, United Kingdom, Cooperation
  • 4. Description [Abstrak] : In 2008 the US experienced an economic crisis and made a policy for reporting financial data of US citizens abroad which was named as Foreign Account Tax Compliance Act (FATCA). FATCA was created with the aim to collect taxes from US citizens who are residing abroad in the context of economic recovery. This research using qualitative research, about the implementation of FATCA between the US and the UK. Using the theory of international cooperation and the concept of withholding tax, with the result that in the implementation of the FATCA using the IGA-1 method, with stages of implementation FATCA are first FFI / NFFE registration with the IRS, second registration of US citizens’ financial accounts into FATCA, third reporting US citizens’ financial accounts to HMRC, and last HMRC reporting US financial accounts to the IRS.
  • 5. Publisher [Nama Lembaga Kontributor]: Program Studi Ilmu Hubungan Internasional
  • 6. Contributor [Pembimbing, promotor, ilustrator, produser, dll.] : Etha Pasan, S.IP, MA, Yuniarti, S.IP, M.Si
  • 7. Date [Tanggal / tahun penciptaan atau penerbitan]: 2021
  • 8. Type: Artikel
  • 10. Right [Contoh: CCL, MIT, Open Document, dll.]: Artikel eJurnal

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