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

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

Label
Thirty years of the U.S. pursuit of offshore tax evasion (part two)
Title
Thirty years of the U.S. pursuit of offshore tax evasion (part two)
Creator
Subject
Language
eng
Summary
This three-part 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 U.S. Qualified Intermediary Agreement inadvertently played in facilitating offshore tax evasion, as well as the role of the Foreign Account Tax Compliance Act (FATCA) in trying to clean up the mess
Citation source
In: Journal of international taxation. - New York. - Vol. 31 (2020), no. 12 ; p. 28-44
http://library.link/vocab/creatorName
Michaels, M.J
Geographic coverage
  • International
  • North America
Language note
English
http://library.link/vocab/subjectName
  • offshore bank
  • foreign bank
  • tax evasion
  • FATCA
  • qualified intermediary
  • bank secrecy
Label
Thirty years of the U.S. pursuit of offshore tax evasion (part two)
Instantiates
Publication
Label
Thirty years of the U.S. pursuit of offshore tax evasion (part two)
Publication

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