G.A.T.C.A.

Part I. Background and Principles

1. Introduction
Ross K. McGill, Christopher A. Haye, Stuart Lipo

2. Moral Outrage and Righteous Indignation
Ross K. McGill, Christopher A. Haye, Stuart Lipo

3. Background and Principles

Ross K. McGill, Christopher A. Haye, Stuart Lipo

Part II. US Foreign Account Tax Compliance Act (FATCA)

4. Introduction to FATCA
Ross K. McGill, Christopher A. Haye, Stuart Lipo

5. Principles of FATCA
Ross K. McGill, Christopher A. Haye, Stuart Lipo

6. Identification and Documentation
Ross K. McGill, Christopher A. Haye, Stuart Lipo

7. Simplifying FATCA
Ross K. McGill, Christopher A. Haye, Stuart Lipo

8. FATCA Withholding
Ross K. McGill, Christopher A. Haye, Stuart Lipo

9. Reporting
Ross K. McGill, Christopher A. Haye, Stuart Lipo

Part III. OECD Automatic Exchange of Information (AEoI)

10. Introduction to AEoI & CRS
Ross K. McGill, Christopher A. Haye, Stuart Lipo

11. Principles of AEoI-CRS
Ross K. McGill, Christopher A. Haye, Stuart Lipo

12. The Common Reporting Standard
Ross K. McGill, Christopher A. Haye, Stuart Lipo

13. Automatic Exchange of Information
Ross K. McGill, Christopher A. Haye, Stuart Lipo

14.
Operational
Issues of AEoI

Ross K. McGill, Christopher A. Haye, Stuart Lipo

Part IV. OECD Base Erosion and Profit Shifting

15. Introduction to BEPS

Ross K. McGill, Christopher A. Haye, Stuart Lipo

16.
BEPS
Actions Part I
Ross K. McGill, Christopher A. Haye, Stuart Lipo

17.
BEPS
Actions Part II
Ross K. McGill, Christopher A. Haye, Stuart Lipo

18. Impacts of BEPS

Ross K. McGill, Christopher A. Haye, Stuart Lipo

Part V. The Global Overview

19. Introduction
Ross K. McGill, Christopher A. Haye, Stuart Lipo

20.
Cyber
Risk
Ross K. McGill, Christopher A. Haye, Stuart Lipo

21. Challenges of GATCA

Ross K. McGill, Christopher A. Haye, Stuart Lipo

22. Conclusions
Ross K. McGill, Christopher A. Haye, Stuart Lipo

Keywords: Finance, Corporate Finance