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Article
Publication date: 28 October 2014

Kristen M. Garry, Etienne Gelencsér, Eileen M. O’Pray, Naomi King and Jeffrey B. Tate

– To summarize the principal aspects of USA tax legislation commonly known as the “Foreign Account Tax Compliance Act” (“FATCA”) that may be relevant to non-USA investment funds.

177

Abstract

Purpose

To summarize the principal aspects of USA tax legislation commonly known as the “Foreign Account Tax Compliance Act” (“FATCA”) that may be relevant to non-USA investment funds.

Design/methodology/approach

Reviews the potential application of FATCA to non-USA investment funds in a question-and-answer format and summarizes the key FATCA compliance obligations that may apply to such funds.

Findings

FATCA presents a number of compliance and operational challenges for non-USA investment funds. Such funds should be aware of their status under FATCA and resulting compliance responsibilities to ensure that they are compliant with FATCA and thus not subject to USA withholding tax.

Originality/value

Practical guidance from experienced tax and investment funds lawyers that summarizes a complex body of law in a concise format.

Details

Journal of Investment Compliance, vol. 15 no. 4
Type: Research Article
ISSN: 1528-5812

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Article
Publication date: 1 April 1996

Hannelore B. Rader

The following is an annotated list of materials dealing with information literacy including instruction in the use of information resources, research, and computer skills related…

197

Abstract

The following is an annotated list of materials dealing with information literacy including instruction in the use of information resources, research, and computer skills related to retrieving, using, and evaluating information. This review, the twenty‐second to be published in Reference Services Review, includes items in English published in 1995. After 21 years, the title of this review of the literature has been changed from “Library Orientation and Instruction” to “Library Instruction and Information Literacy,” to indicate the growing trend of moving to information skills instruction.

Details

Reference Services Review, vol. 24 no. 4
Type: Research Article
ISSN: 0090-7324

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