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Detail
ArtikelThe Foreign Account Tax Compliance Act  
Oleh: Packman, Kevin E. ; Rivero, Mauricio D.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 210 no. 2 (Aug. 2010), page 44-48.
Topik: financial planning; increased disclosure; foreign trusts
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.29
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelA key component of the federal government’s push for heightened tax compliance among U.S. taxpayers with foreign accounts and assets is the Foreign Account Tax Compliance Act (FATCA). In an interview in February this year with the JofA, IRS Commissioner Doug Shulman called the then-pending legislation “the next big thing” in international tax compliance and enforcement (“Tax From the Top: Q&A With IRS Commissioner Doug Shulman,” JofA, April 2010, page 16). Barely a month later, FATCA was law, part of the Hiring Incentives to Restore Employment (HIRE) Act.
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