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Full-Text Articles in Law
Innovations In The War On Tax Evasion, Tracy A. Kaye
Innovations In The War On Tax Evasion, Tracy A. Kaye
BYU Law Review
Offshore tax evasion is a global problem that requires a global solution. Nevertheless, the United States unilaterally responded to the offshore tax evasion problem by enacting the Foreign Account Tax Compliance Act. FATCA requires foreign banks to report information about financial accounts held by U.S. taxpayers directly to the Internal Revenue Service and imposes a thirty percent withholding tax on certain U.S. payments to any bank that will not cooperate. Yet, U.S. banks were not required to report any information on nonresident account holders (except for Canadians) to anyone. FATCA garnered worldwide attention. The European Union expressed its concerns to …
Salience And Sin: Designing Taxes In The New Sin Era, Rachelle Holmes Perkins
Salience And Sin: Designing Taxes In The New Sin Era, Rachelle Holmes Perkins
BYU Law Review
No abstract provided.
Unfair And Unintended: The Tax-Exempt Organization Blocker Loophole, Andrew M. Dougherty
Unfair And Unintended: The Tax-Exempt Organization Blocker Loophole, Andrew M. Dougherty
BYU Law Review
No abstract provided.