Civil FBAR penalties the possible (over)breadth of willfulness Jon D. Feldhammer, Benjamin Koodrich, Benjamin A. Cohen-Kurzock, Tyler R. Murray
Contributor(s): Feldhammer, Jon D
.
Material type: 
ArticlePublisher: 2021Subject(s): CUENTAS CORRIENTES | BANCOS EXTRANJEROS | INFRACCIONES Y SANCIONES TRIBUTARIAS | LIQUIDACIONES | ESTADOS UNIDOS
In:
Tax Notes International v. 101, n. 10, March 8 2021, p.1249-1253Summary: In this article, the authors assess the possible overbreadth of the foreign bank account report case law on civil willful penalties that may affect taxpayers who do not file an accurate and timely Financial Crimes Enforcement Network Form 114.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/10-1 (Browse shelf) | Available | OP 138-B/2021/101/10-1 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 138-B/2020/99/13-3 Belgian court clarifies tax-sparing clause in treaties | OP 138-B/2020/99/13-4 Korean court allows will-substitute trust to avoid mandatory inheritance rules | OP 138-B/2020/99/13-5 The state and local tax deduction and fiscal federalism | OP 138-B/2021/101/10-1 Civil FBAR penalties | OP 138-B/2021/101/10-2 The foreign reverse hybrid and the estate tax | OP 138-B/2021/101/10-4 Why aren't U.S. states subject to international tax treaties? | OP 138-B/2021/101/10-5 The E&P bump and CFC stock basis |
Resumen.
In this article, the authors assess the possible overbreadth of the foreign bank account report case law on civil willful penalties that may affect taxpayers who do not file an accurate and timely Financial Crimes Enforcement Network Form 114.
Click on an image to view it in the image viewer
There are no comments for this item.