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The Need to Close the FATCA Loophole to Preserve the Integrity of U.S. Tax Enforcement Efforts

P.W. Martin

出版	2020
URL	http://books.google.com.hk/books?id=IkTHzQEACAAJ&hl=&source=gbs_api

註釋

In this article, the author explains how a "loophole" in the Foreign Account Tax Compliance Act (FATCA) enables unscrupulous tax and financial advisors to help their nonresident alien clients hide income earned in U.S. financial institutions out of the reach of foreign governments. This prevents governments from achieving the full tax compliance benefits of the goals stated in FATCA intergovernmental agreements.