Offshore Accounts: FATCA Background, Developments, and Key Issues
J. Richard (Dick) Harvey
Villanova University School of Law and Graduate Tax Program
March 24, 2014
Villanova Law/Public Policy Research Paper No. 2014-1006
FATCA was unilaterally enacted by the US in March 2010 to address tax evasion by US taxpayers using offshore accounts. Much has occurred during the ensuing 4 years as the world prepares for FATCA’s July 1, 2014 effective date.
This slide deck titled, Offshore Accounts: FATCA Background, Developments, and Key Issues, was prepared for a March 24, 2014 speech sponsored by the University of Baltimore School of Law and the Maryland State Bar Association. Ultimately the key question is whether FATCA will be successful, and if so, how long will it take?
Number of Pages in PDF File: 18
Keywords: Offshore accounts, FATCA, OECD Common Reporting Standard, Tax evasion
Date posted: March 19, 2014 ; Last revised: March 27, 2014
© 2016 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollobot1 in 0.313 seconds