United States National Report on Exchange of Information

Proceedings of Annual Congress of the European Association of Tax Law Professors, 2014

NYU Law and Economics Research Paper No. 14-22

26 Pages Posted: 17 Aug 2014 Last revised: 25 Aug 2014

See all articles by Joshua D. Blank

Joshua D. Blank

University of California, Irvine School of Law

Ruth Mason

University of Virginia School of Law

Date Written: August 15, 2014

Abstract

This National Report was prepared for the 2014 Annual Congress of the European Association of Tax Law Professors, which took place in May 2014 at Koç University, Istanbul, Turkey. This National Report discusses administrative and legal mechanisms, especially the Foreign Account Tax Compliance Act (FATCA), that the United States has deployed to obtain offshore tax information. Portions of this National Report were originally published in Joshua D. Blank and Ruth Mason, “Exporting FATCA,” 142 Tax Notes 1245 (2014).

Keywords: FATCA, sanctions, tax compliance, tax delinquent, tax enforcement, tax evasion, offshore

JEL Classification: H20, H23, H24, H25, H26, H29, K34, K14

Suggested Citation

Blank, Joshua D. and Mason, Ruth, United States National Report on Exchange of Information (August 15, 2014). Proceedings of Annual Congress of the European Association of Tax Law Professors, 2014; NYU Law and Economics Research Paper No. 14-22. Available at SSRN: https://ssrn.com/abstract=2481080

Joshua D. Blank (Contact Author)

University of California, Irvine School of Law ( email )

401 E. Peltason Dr.
Ste. 1000
Irvine, CA 92697-1000
United States

HOME PAGE: http://www.law.uci.edu/faculty/full-time/blank/

Ruth Mason

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

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