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1. Key facts about the new FATCA rules: reporting requirements and penalties for individual taxpayers

Author

Cooper, Barry N. and Barker, Joel M.

Subjects
Foreign banks -- Laws, regulations and rules -- Taxation, Taxpayer compliance -- Analysis -- Reports, Tax evasion -- Laws, regulations and rules, Government regulation, Banking, finance and accounting industries, Business, Hiring Incentives to Restore Employment Act of 2010
Abstract

Effective with the July 1, 2014, deadline for the Foreign Account Tax Compliance Act (FATCA), the IRS released new rules that aimed to combat tax evasion on the part of [...]

Published
2014

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