Proceedings of Annual Congress of the European Association of Tax Law Professors, 2014
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
FATCA, sanctions, tax compliance, tax delinquent, tax enforcement, tax evasion, offshore
Blank, Joshua D. and Mason, Ruth, "United States National Report on Exchange of Information" (2014). New York University Law and Economics Working Papers. 383.
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