The Resource Update on FBARs, FATCA, OVDI and emerging trends in cross-border tax enforcement

Update on FBARs, FATCA, OVDI and emerging trends in cross-border tax enforcement

Label
Update on FBARs, FATCA, OVDI and emerging trends in cross-border tax enforcement
Title
Update on FBARs, FATCA, OVDI and emerging trends in cross-border tax enforcement
Creator
Subject
Language
eng
Summary
The multitude of reporting requirements for US persons with interests or holdings in foreign entities can expose honest taxpayers (and their advisors) to sizeable penalties. The US federal government continues to view offshore tax evasion as a major contributor to the tax gap. This article looks into foreign bank and financial accounts report (FBAR) and other offshore reporting requirements. It also examines the offshore voluntary disclosure initiative (OVDI), the consequences and FATCA
Citation source
In: Journal of international taxation. - New York. - Vol. 24 (2013),
http://library.link/vocab/creatorName
Marcotte, P. (jr.)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • FATCA
  • tax evasion
  • offshore activity
  • enforcement
  • voluntary disclosure
Label
Update on FBARs, FATCA, OVDI and emerging trends in cross-border tax enforcement
Instantiates
Publication
Label
Update on FBARs, FATCA, OVDI and emerging trends in cross-border tax enforcement
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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