Document Type

Article

Comments

Proceedings of Annual Congress of the European Association of Tax Law Professors, 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).

Date of Authorship for this Version

8-2014

Keywords

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