The Resource Anti-deferral and anti-tax avoidance : 2010 FBAR update

Anti-deferral and anti-tax avoidance : 2010 FBAR update

Label
Anti-deferral and anti-tax avoidance : 2010 FBAR update
Title
Anti-deferral and anti-tax avoidance : 2010 FBAR update
Creator
Subject
Language
eng
Summary
On 26 February 2010, the US Treasury and the IRS issued several pronouncements pertaining to the Report of Foreign Bank and Financial Accounts (FBAR). First, the Treasury's Financial Crime Enforcement Network (FinCEN) released a notice of proposed rulemaking setting forth proposed changes to the applicable regulations under Title 31, to the FBAR, and to the FBAR instructions. The IRS issued Notice 2010-233 and Announcement 2010-16,4 which extend certain administrative relief, previously granted for 2008 FBARs, to 2009 FBARs due 30 June 2010. These pronouncements address, among other things, the definitions of "United States person" and "foreign financial account" that are critical to the determination of whether an FBAR filing obligation exists. This article discusses the pronouncements
Citation source
In: International tax journal. - Chicago. - Vol. 36 (2010),
http://library.link/vocab/creatorName
  • Miller, M.J
  • Zhang, L. (Libin)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • FBAR
  • anti-avoidance
  • offshore bank
Label
Anti-deferral and anti-tax avoidance : 2010 FBAR update
Instantiates
Publication
Label
Anti-deferral and anti-tax avoidance : 2010 FBAR update
Publication

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