000			01569nab a2200277 c 4500
999			_c141462 _d141462
003			ES-MaIEF
005			20191129105046.0
007			ta
008			191128t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967069 _aCima, Ronald P.
245		0	_aDigital asset and offshore account FBAR issues for investors _cRonald P. Cima and Anthony Tu-Sekine
260			_c2019
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThe increasing public acceptance of bitcoin, other cryptocurrencies, and virtual assets has presented challenges to the IRS with regard to how they should be reported for tax and Bank Secrecy Act purposes. With the IRS expressing concern that some taxpayers are using virtual currencies to hide income or engage in other illegal activities, taxpayers who own digital assets should focus on when virtual assets, which are held in offshore accounts, should be reported to FinCEN on FBARs. The authors suggest a framework to assist with this inquiry until such time as the IRS or Fin-CEN issues formal guidance.
650		7	_963195 _aCRIPTOMONEDA
650		4	_aELUSION FISCAL _943410
650		4	_aINFORMACION TRIBUTARIA _946896
650			_aESTADOS UNIDOS _942888
700	1		_967676 _aTu Sekine, Anthony
773	0		_9161285 _oOP 235/2019/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 37, n. 1, Fall 2019, p. 31-45
856			_uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3701-02-FBAR.pdf
942			_cART