Dean Marsan

Charles Schwab and Co., Inc.

Director, Information Reporting

CO

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 10,002

SSRN RANKINGS

Top 10,002

in Total Papers Downloads

3,632

CITATIONS

0

Scholarly Papers (12)

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
Charles Schwab and Co., Inc.
Downloads 737 (24,819)

Abstract:

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

2.

FATCA: The Global Financial System Must Now Implement a New U.S. Reporting and Withholding System for Foreign Account Tax Compliance, Which Will Create Significant New Exposures – Managing this Risk (Part I)

Taxes – The Tax Magazine, Vol. 88, No. 7, pp. 27-92, 2010,
Number of pages: 66 Posted: 19 Jul 2010
Dean Marsan
Charles Schwab and Co., Inc.
Downloads 528 (36,621)

Abstract:

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 369 (57,365)

Abstract:

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 265 (89,688)

Abstract:

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

Abstract:

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

5.
Downloads 312 (69,693)

Abstract:

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
Charles Schwab and Co., Inc.
Downloads 127 (178,220)

Abstract:

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
Charles Schwab and Co., Inc.
Downloads 88 (232,002)

Abstract:

7.

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
Charles Schwab and Co., Inc.
Downloads 192 (120,513)

Abstract:

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

8.
Downloads 187 (122,808)

Abstract:

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.

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
Charles Schwab and Co., Inc.
Downloads 175 (116,592)

Abstract:

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

Abstract:

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 136 (153,450)

Abstract:

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

12.

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
Charles Schwab and Co., Inc.
Downloads 87 (210,240)

Abstract:

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

Other Papers (1)

Total Downloads: 2    Citations: 0

Abstract:

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