Dean Marsan

FATCA Consultant--Florida

Dean Marsan, Esq.

FL

United States

SCHOLARLY PAPERS

17

DOWNLOADS
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Top 11,222

in Total Papers Downloads

4,103

CITATIONS
Rank 85,913

SSRN RANKINGS

Top 85,913

in Total Papers Citations

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Scholarly Papers (17)

1.

Foreign Bank Accounts - FBAR Reporting Obligations, Enforcement Exposures and Managing the Risk: What Every Tax and Compliance Advisor Needs to Know Now!

Taxes - The Tax Magazine, pp. 35-87, November 2009
Number of pages: 53 Posted: 28 Jan 2010
Dean Marsan
FATCA Consultant--Florida
Downloads 769 (30,713)

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FBAR Reporting, Foreign Bank Accounts, offshore Accounts, International Enforcement, Compliance, Tax, Audits, Mitigation Strategies, Enforcement

2.
Downloads 593 (43,529)

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FATCA, HIRE Act, Foreign Financial Institution, Non-Finanical Foreign Entity, Code Sections 1471-1474, U.S. Account, Substantial U.S. Owner, AML, Tax Penalty, UTP, Uncertain Tax Position, FIN 48, FAS 5, investment fund, mutual fund, insurance company, withholdable payment, tax treaty, passthru

3.
Downloads 419 (67,233)

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FATCA, HIRE Act, withholding, withholding taxes, reporting, reserves, financial institutions, investment funds, private equity, evasion, governance, FAS 5, FIN 48, withholdable payments, financial account, FFI agreement, FFI, NFFE, QI, PFIC, Chapter 4, Chapter 3, electronic filing, privacy waiver

Downloads 282 (104,860)

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FATCA, withholdable payments, 1471, 1472, grandfathered obligations, FDAP, gross proceeds, FFI, NFFE, ECI exclusion, withholding agent, chapter 4

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fatca, 1471, 1472, withholdable payments, tax law, withholding agent, FDAP, 1441, ECI, U.S. source income, FFI, NFFE, grandfather rule, gross proceeds, nonparticipating FFI

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fatca, withholdable payment, Code Section 1471, 1472, 1441, grandfather rule, FFI, NFFE, foreign entity, U.S. source income, financial product, FDAP, treaties, withholding agent, chapter 4, ECI

5.
Downloads 358 (80,897)

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FATCA, United States, withholding, withholding taxes, reporting, financial institutions, investment funds, private equity, evasion

The New FATCA Information Reporting Requirement Under Code Sec. 6038D and the Temporary and Proposed Regulations: A Comparison to the FBAR

Journal of Taxation of Financial Products, Vol. 10, No. 2, 2012
Number of pages: 27 Posted: 26 Apr 2012
Dean Marsan
FATCA Consultant--Florida
Downloads 135 (208,888)

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6F038D, Form 8938, FATCA, FBAR, TDF 90.22.1, FFI, Foreign Accounts, Foreign Financial Asset, Financial interest, HIRE Act, Foreign Trust

The New FATCA Information Reporting Requirement Under Code Sec. 6038D and the Temporary and Proposed Regulations: A Comparison to the FBAR

Journal of Taxation of Financial Products, Vol. 10, No. 2, 2012
Number of pages: 27 Posted: 16 Apr 2012
Dean Marsan
FATCA Consultant--Florida
Downloads 99 (263,034)

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7.

The FATCA Registration Process -- A Primer on the IRS FFI Net

Tax Notes, Vol. 140, No. 12, pages 1209-1329
Number of pages: 118 Posted: 31 Oct 2013
Dean Marsan
FATCA Consultant--Florida
Downloads 219 (136,304)

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FATCA registration, FATCA, FFI, IGA, GIIN, Lead FFI, Sponsored FFI, FATCA ID, EAG, Form 8957, tax information reporting, PFFI, Limited FFI, Branch, USFI, QI, NQI, Member, RO, POC, USWA, TIN, NFFE, ECI, FDAP

8.
Downloads 205 (145,094)

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Fatca, entity classification, FFI, NFFE, deemed-compliant FI, withholdable payment, 1441, insurance, bank, retirement plan, USFI, CFC, QI, qualified intermediary, expanded affiliated group, 1471, 1472, small FFI, active trade or business, NFFE business, FI business, Territory-organized FI

9.

An Analysis of the Green Book's International Tax Enforcement Provisions for U.S. Persons

Taxes - The Tax Magazine, Vol. 87, pp. 33-44, 2009
Number of pages: 12 Posted: 09 Feb 2010
Dean Marsan
FATCA Consultant--Florida
Downloads 205 (145,094)

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FBAR, Tax Evasion, U.S. Person, International Tax, Tax Enforcement, KYC, QI, FDAP Income, Foreign Financial Account, Money Laundering, Tax Penalties, Tax Havens

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passthru payments, account identification procedures, qualified intermediary, FFI, NFFE, withholding tax, Notice 2011-53, Notice 2010-60, Notice 2011-34, EAG rules, USFI, IRS documentation, W-8, W-9, private bank account

11.
Downloads 168 (173,779)

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FATCA, Hire Act, Passthru Payment, FFI, Withholding tax liability, Recalcitrant account holder, NPFFI

12.

The Tax Cuts and Jobs Act of 2017 (TCJA) and Its Impact on Investors, Their Trusts, Investment Entities, Retirement Plans and Estates -- Part 1 Tax Reform for Individuals

Journal of Taxation of Financial Products, Vol. 15, No. 4, 2018
Number of pages: 42 Posted: 30 Nov 2018
Dean Marsan
FATCA Consultant--Florida
Downloads 159 (182,158)

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Tax Cuts and Jobs Act of 2017, TCJA, Investors, Trusts, Investment Entities, Retirement Plans, Estates, Tax Rates, Capital Gains, Dividends, AMT, Cost Basis Reporting, Financial Products, Carried Interests, Excess Business Losses, Personal Exemptions, Standard Deduction, SALT, Itemized Deductions

13.

FATCA: Managing this Risk (Part VIII — Model Intergovernmental Agreements Including the U.K./U.S. Agreement and Foreign Passthrough Payments)

Taxes -- The Tax Magazine, Vol. 91 No.1, pp 33-59, 2013
Number of pages: 27 Posted: 31 Oct 2013
Dean Marsan
FATCA Consultant--Florida
Downloads 107 (247,674)

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passthru payment, intergovernmental agreement, FATCA, withholding, FFI, foreign financial institution

14.

The Tax Cuts and Jobs Act of 2017 (TCJA) and Its Impact on Investors, Their Trusts, Investment Entities, Retirement Plans and Estates -- Part 2 Business Tax Reform and Compensation Reforms

Journal of Taxation of Financial Products, Vol. 16, No. 1, 2018
Number of pages: 26 Posted: 30 Nov 2018
Dean Marsan
FATCA Consultant--Florida
Downloads 43 (403,784)

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Tax Cuts and Jobs Act of 2017, TCJA, Investors, Trusts, Investment Entities, Retirement Plans, Estates, Tax Rates, AMT, Expensing, Research Expenditures, Interest Expense, NOLs, Tax Accounting, Inventories, Housing Credits, RSUs, Equity Grants, Defer

15.

The Tax Cuts and Jobs Act of 2017 (TCJA) and Its Impact on Investors, Their Trusts, Investment Entities, Retirement Plans and Estates -- Part 2 Business Tax Reform and Part 3 Compensation Reforms

Journal of Taxation of Financial Products, Vol. 16, No. 1, 2018
Number of pages: 26 Posted: 06 Dec 2018
Dean Marsan
FATCA Consultant--Florida
Downloads 24 (487,398)

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Tax Cuts and Jobs Act of 2017, TCJA, business and compensation tax reform, corporate tax rate, sunset, capital expenditures, alternaive minimum tax, interest expense, NOL, research ,credit, real proprerty, RSU, equity grants, deferred compensation, fringe benefits, family and medical leave,

16.

Withholding Certificates - Yet More Compliance Burdens

Tax Notes, June 26, 2017
Number of pages: 6 Posted: 03 Aug 2017
Dean Marsan
FATCA Consultant--Florida
Downloads 18 (521,054)

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FATCA, Tax Information Reporting, foreign taxpayer identification number, dates of birth, withholding certificates

17.

New IRS Guidance on the TIN and Date of Birth Requirement

Tax Notes, Vol. 157, No. 10, 2017
Number of pages: 12 Posted: 28 Nov 2018
Dean Marsan
FATCA Consultant--Florida
Downloads 17 (526,772)

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IRS, U.S. TIN, Date of Birth, Chapter 3, Foreign TIN, W-8, Form 1042-S, Model 1 FFI, FATCA, written statements, validity, Reporting Model 1 FFIs