The Resource Thirty years of the U.S. pursuit of offshore tax evasion (part three)

Thirty years of the U.S. pursuit of offshore tax evasion (part three)

Label
Thirty years of the U.S. pursuit of offshore tax evasion (part three)
Title
Thirty years of the U.S. pursuit of offshore tax evasion (part three)
Creator
Subject
Language
eng
Summary
This article explores the origins of offshore tax evasion, its development, US countermeasures, and the resolutions the United States reached with many foreign banks and bank employees. It examines in detail the role that the US Qualified Intermediary Agreement (QI Agreement) played in facilitating offshore tax evasion, as well as the role of the Foreign Account Tax Compliance Act (FATCA). This article addresses the resolutions reached between the United States and several foreign financial institutions that came after UBS, and how such resolutions have played a role in curtailing abusive offshore tax evasion schemes in the aftermath
Citation source
In: Journal of international taxation. - New York. - Vol. 32 (2021), no. 1 ; p. 22-33
http://library.link/vocab/creatorName
Michaels, M.J
Geographic coverage
  • International
  • North America
Language note
English
http://library.link/vocab/subjectName
  • tax haven
  • tax evasion
  • foreign bank
  • qualified intermediary
  • FATCA
  • bank secrecy
Label
Thirty years of the U.S. pursuit of offshore tax evasion (part three)
Instantiates
Publication
Label
Thirty years of the U.S. pursuit of offshore tax evasion (part three)
Publication

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