ガゴシアン・ギャラリーのインスタグラム(gagosian) - 3月3日 02時04分

The U.S. and Switzerland signed an intergovernmental agreement modifying the Foreign Account Tax Compliance Act (FATCA) to target tax evasion by U.S. taxpayers with foreign accounts and other offshore assets. As a result of FATCA, Swiss financial institutions, a onetime haven for secret bank accounts, are required to report account numbers, names, balances, addresses, and taxpayer identification numbers of American account holders to the Internal Revenue Service (IRS) as a prerequisite for participation in U.S. capital markets.

#TarynSimon #WillofCapital #GagosianW24St
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Image: Agreement between Switzerland and the United States of America for Cooperation to Facilitate the Implementation of FATCA, Switzerland, 2013

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