====== Wiki Contents ======



===== Overview =====

The Fix the Tax Treaty! Wiki content is intended to support the group's mission.  Content is divided into four main areas:
  - Tax Treaty - Information pertaining to the Australia - USA tax treaty
  - FATCA - Information about FATCA and the enabling Australia - USA IGA
  - US Tax - Information on how US CBT Works
  - Further Resources - other information, both internal / external, relevant to our arguments and stakeholders.

In addition, there is a [[wiki:acronyms|Glossary of Acronyms]] if you come across a term or acronym you do not know and an [[wiki:index|Index]] to help you find information in the Wiki if the search function fails you.

==== Tax Treaty ====

  * [[wiki:tax_treaty|Tax Treaty]]
    * [[wiki:contents:tax_treaty:double_taxation|Double Taxation]]
    * [[wiki:contents:tax_treaty:super|Superannuation]]
    * [[wiki:contents:tax_treaty:totalisation_agreement|Social Security Agreement]]

==== FATCA  ====

  * [[wiki:FATCA|FATCA]]
    * [[wiki:contents:fatca:aus_fatca_implementation|Implementation in Australia]]
    * [[wiki:contents:fatca:business_costs|Cost to Businesses]]
    * [[wiki:contents:fatca:byrnes_paper|Summary of paper on FATCA status by William Byrnes]]


==== US Tax ====
FIXME note that some of the pages below do not exist yet. If the link is red, the page must be written - if you have something to contribute please [[start:volunteer|become an editor]]!

  * [[wiki:us_tax|US Tax]]
    * [[wiki:contents:us_tax:exit_tax|Exit Tax]]
    * [[wiki:contents:us_tax:tax_reform|US Tax Reform Proposals]]
    * [[wiki:contents:tax_treaty:super|Superannuation]] (cross reference to treaty section)
    * [[wiki:contents:us_tax:cfcs|Controlled Foreign Corporations]]
    * [[wiki:contents:us_tax:cbt|Citizenship Based Taxation]]
    * [[wiki:contents:us_tax:enforcement|Enforcement of CBT]]
    * [[wiki:contents:us_tax:pfics|Passive Foreign Investment Companies]]
    * To be written:
       * [[wiki:contents:us_tax:trusts|Foreign Trusts]]

==== Further Resources ====

  * [[wiki:resources|Further Resources]]
    * [[wiki:contents:resources:academic_articles|Links to academic articles]]
    * [[wiki:contents:resources:media_articles_links|Links to media articles]]
    * [[wiki:contents:resources:numbers_stakeholders|Documenting stakeholders]]