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ACLI Update - Foreign Account Tax Compliance Act (FATCA)
Chapter 4 presumptions of non-U.S. person status unless objective U.S. taxpayer indicia becomes apparent ... contract is an annuity or a life insurance contract if it is regulated as an annuity or a life insurance ...- Authors: Mandana Parsazad, Pete Bautz, Walter Welsh
- Date: Oct 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Governance