Detail FATCA: A New Era of Financial Transparency   Oleh:  Michel, Scott D. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 215 no. 1 (Jan. 2013), page 52-57. Topik: Bank Compliance; Financial Institutions; Federal Legislation Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.34 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Since 2008, the US government has been aggressively moving against US taxpayers who have undeclared foreign accounts. Through a variety of mechanisms, the government has obtained information about US account holders and their assets from jurisdictions previously thought nearly impenetrable. These recent developments portend the eventual erosion of traditional concepts of bank secrecy and increased transparency among nations regarding financial information. One manifestation of this activity is the Foreign Account Tax Compliance Act (FATCA), which was signed into law in early 2010 as part of the Hiring Incentives to Restore Employment Act, P.L. 111-147. FATCA seeks to promote compliance with US law by requiring foreign financial institutions to report information regarding US persons maintaining accounts, and by directing that US taxpayers report certain specified foreign financial assets with their tax filings. FATCA takes direct aim at US taxpayers who have not properly reported their foreign financial accounts and certain other non-US assets. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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