Martin, Patrick W.
The need to close the FATCA loophole to preserve the integrity of U.S. tax enforcement efforts / by Patrick W. Martin .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author explains how a "loophole" in the Foreign Account Tax Compliance Act (FATCA) enables unscrupulous tax and financial advisors to help their nonresident alien clients hide income earned in U.S. financial institutions out of the reach of foreign governments. This prevents governments from achieving the full tax compliance benefits of the goals stated in FATCA intergovernmental agreements.
RENTAS EXTRANJERAS
EVASION FISCAL
ELUSION FISCAL
PARAISOS FISCALES
CONTROL
CUMPLIMIENTO FISCAL
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 98, n. 11, June 15, 2020, p. 1235-1243
The need to close the FATCA loophole to preserve the integrity of U.S. tax enforcement efforts / by Patrick W. Martin .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author explains how a "loophole" in the Foreign Account Tax Compliance Act (FATCA) enables unscrupulous tax and financial advisors to help their nonresident alien clients hide income earned in U.S. financial institutions out of the reach of foreign governments. This prevents governments from achieving the full tax compliance benefits of the goals stated in FATCA intergovernmental agreements.
RENTAS EXTRANJERAS
EVASION FISCAL
ELUSION FISCAL
PARAISOS FISCALES
CONTROL
CUMPLIMIENTO FISCAL
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 98, n. 11, June 15, 2020, p. 1235-1243