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Fatca, Un Hito En La Lucha Contra La Evasión Fiscal A Nivel Internacional Y La Base Del Nuevo Modelo De Intercambio Automático De Información Fiscal

Author

Listed:
  • Plácido Martos Belmonte

    (Dirección General de Tributos)

Abstract

FATCA (Foreign Account Tax Compliance Act) es una ley estadounidense que establece un régimen de comunicación de información para las instituciones financieras extranjeras que tengan clientes estadounidenses, imponiendo unilateralmente obligaciones que pueden ser contrarias al ordenamiento jurídico de diferentes países. El enfoque multilateral adoptado por los Estados Unidos en el año 2012 junto con España, Alemania, Francia, Italia y Reino Unido, ha cristalizado en un modelo 1 de Acuerdo intergubernamental que ha permitido superar obstáculos legales, ha facilitado el cumplimiento de las obligaciones inherentes a FATCA y ha servido de base para el nuevo estándar global de intercambio automático de información promovido por la OCDE.

Suggested Citation

  • Plácido Martos Belmonte, 2015. "Fatca, Un Hito En La Lucha Contra La Evasión Fiscal A Nivel Internacional Y La Base Del Nuevo Modelo De Intercambio Automático De Información Fiscal," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 155(2), pages 133-155, June.
    • Handle: RePEc:hpe:crotri:y:2015:v:155:i:2:p:133-155
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    File URL: https://www.ief.es/vdocs/publicaciones/1/155.pdf#page=133
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    More about this item

    Keywords

    Intercambio automático de información. Lucha contra la evasión fiscal internacional. OCDE y Unión Europea.;

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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