000			01385nab a2200289 c 4500
999			_c142439 _d142439
003			ES-MaIEF
005			20200826114218.0
007			ta
008			200826t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_968192 _aMartin, Patrick W.
245		0	_aThe need to close the FATCA loophole to preserve the integrity of U.S. tax enforcement efforts _c by Patrick W. Martin
260			_c2020
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aIn 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.
650		4	_948268 _aRENTAS EXTRANJERAS
650		4	_aEVASION FISCAL _944029
650			_aELUSION FISCAL _943410
650			_aPARAISOS FISCALES _947950
650			_aCONTROL _940745
650			_aCUMPLIMIENTO FISCAL _941661
650			_aESTADOS UNIDOS _942888
773	0		_9162486 _oOP 138-Bis/2020/98/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 98, n. 11, June 15, 2020, p. 1235-1243
942			_cART