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Executive Agreements Database, Statement Regarding the Agreement with Germany To Improve International Tax Compliance with Respect to the United States Information And Reporting Provisions Commonly Known As The Foreign Account Tax Compliance Act, with Annexes Signed At Berlin May 31, 2013 Entered Into Force December 11, 2013

Harvard Dataverse (Africa Rice Center, Bioversity International, CCAFS, CIAT, IFPRI, IRRI and WorldFish)

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Title Executive Agreements Database, Statement Regarding the Agreement with Germany To Improve International Tax Compliance with Respect to the United States Information And Reporting Provisions Commonly Known As The Foreign Account Tax Compliance Act, with Annexes Signed At Berlin May 31, 2013 Entered Into Force December 11, 2013
 
Identifier https://doi.org/10.7910/DVN/OHCHTR
 
Creator Oona A. Hathaway
Curtis A. Bradley
Jack L. Goldsmith
 
Publisher Harvard Dataverse
 
Description TIAS 13-1211 cover memo
 
Subject Law
Social Sciences
Highest Rating 1 (authorization to conclude agreements)
U.S. Constitution, Article II
22 USC 2656
26 USC 6103(k)(4)
26 USC 1474(f)
26 USC 1471
26 USC 6011
Subtitle F, Chapter 61, Subchapter A, Part III, Subpart B (Information Concerning Transactions with Other Persons) 26 USC 6041-6050W
Convention between the United States of America and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital and to Certain Other Taxes, done Act Berlin on August 29, 1989, as amended
 
Date 2013-12-11
 
Contributor Pearse, Michelle