Anti-deferral and anti-tax avoidance : 2010 FBAR update
Resource Information
The work Anti-deferral and anti-tax avoidance : 2010 FBAR update represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Anti-deferral and anti-tax avoidance : 2010 FBAR update
Resource Information
The work Anti-deferral and anti-tax avoidance : 2010 FBAR update represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Anti-deferral and anti-tax avoidance : 2010 FBAR update
- Language
-
- eng
- 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),
- Geographic coverage
- North America
- Language note
- English
Context
Context of Anti-deferral and anti-tax avoidance : 2010 FBAR updateWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/AiryAJyKiyo/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/AiryAJyKiyo/">Anti-deferral and anti-tax avoidance : 2010 FBAR update</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Anti-deferral and anti-tax avoidance : 2010 FBAR update
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/AiryAJyKiyo/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/AiryAJyKiyo/">Anti-deferral and anti-tax avoidance : 2010 FBAR update</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
