Abstract
Reporting is the fundamental objective of IRC Chapter 4. The entire focus of this set of regulation is to force FFIs to identify and then report any financial account that is US, substantially US owned or controlled.
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© 2013 Ross K. McGill
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McGill, R.K. (2013). Reporting. In: US Withholding Tax. Global Financial Markets series. Palgrave Macmillan, London. https://doi.org/10.1057/9781137317308_13
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DOI: https://doi.org/10.1057/9781137317308_13
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-34939-5
Online ISBN: 978-1-137-31730-8
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