US EditionHow “FATCA”, A US Law, Impacts Vietnamese Fund Managers. - Conventus Law
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How “FATCA”, A US Law, Impacts Vietnamese Fund Managers. - Conventus Law
Introduction Can a Vietnamese entity operating wholly in Vietnam be subject to US tax liability and to US penalties? The answer is, yes. Some of the exposed entities are securities firms, exchange traded funds, fund management companies and commercial banks. There are others. The Foreign Account Tax Compliance Act (“FATCA”) was enacted in 2010 to prevent US taxpayers and US corporations from evading US taxes by investing their money through fo…
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