على حماية السرية (FTCA)‎ تأثير قانون الامتثال الضريبي الأمريكي المصرفية

الملخص EN

The restructuring of the global financial system as a result of the opening of financial markets and their ramifications led to a change in international relations, particularly in the fields of banking and finance due to the increase in international money transfers.

This, in turn, led to an increase in risks resulting from financial crimes such as tax evasion, money laundering and sponsoring of terrorism.

The need arose for the creation of new standards, mechanisms and frameworks of international cooperation to combat them.

All this led to the emergence of international treaties for the exchange of information between countries and tax compliance legislation.

This is added to tightening the screws on bank secrecy to prevent them from being a cover of or an obstacle to the transparency of information, and putting pressure on non-compliant countries and financial systems to force them to comply.

An example of FATCA tax compliance systems is the one issued in March 2010 by the United States Treasury to oblige all banks and countries around the world to apply it under US sanctions, which became effective as of the beginning of July 2014.