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Acuerdo entre el Reino de España y los Estados Unidos de América para la mejora del cumplimiento fiscal internacional y la implementación de la Foreign Account Tax Compliance Act - Despacho de abogados Gómez-Acebo & Pombo
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Acuerdo entre el Reino de España y los Estados Unidos de América para la mejora del cumplimiento fiscal internacional y la implementación de la Foreign Account Tax Compliance Act

icon 2 de julio, 2014
En el Boletín Oficial del Estado (BOE) del día 1 de julio, se publicó el Acuerdo entre el Reino de España y los Estados Unidos de América (en adelante, el «Acuerdo»), en vigor desde el 9 de diciembre de 2013, para la mejora del cumplimiento fiscal internacional y la implementación de la Foreign Account Tax Compliance Act (en adelante, «FATCA»), hecho en Madrid el 14 de mayo de 2013.
Este Acuerdo persigue el objetivo de mejorar el control del cumplimiento tributario de cuentas extranjeras, mediante estándares comunes de comunicación de información y de diligencia exigida a las instituciones financieras. Se fortalece, por tanto, la lucha contra el fraude fiscal internacional, sirviendo a las instituciones financieras de normativa marco para el cumplimiento del FATCA…

Autor/es

Departamento Fiscal de Gómez-Acebo & Pombo

Tipología

Boletines