Statute
FBAR
239 published works
Tax
Virginia Resident Charged for Willful Streamlined Filing: New 2021
Willful Streamlined Procedure Leads to Criminal Indictment False Streamlined Offshore Filing Leads to Criminal Tax Charges False Streamlined Offshore Filing Leads to Criminal Tax Charges (United States of America v.…
Tax
Does the IRS have Discretion to Reduce FBAR Fines & Penalties
By Board-Certified Tax Law Specialist
Do Examiners Use Discretion to Reduce or Eliminate FBAR Fines Are Examiners Authorized to Waive FBAR Fines? Are IRS Examiners Authorized to Reduce or Waive FBAR Fines: When it comes…
China Law Insight
美国法律动态 | 公司与财税法规分析
By King & Wood
2021年1月20日，美国第46届总统乔·拜登宣誓就职，在上任的第一天便签署了17项行政令、备忘录和总统宣言，并将会继续推行不同于特朗普执政时期的政策法规[1]。而在这些变革到来之前，美国国会于2021年1月1日通过的《公司透明法案》（Corporate Transparency Act）、美国国税局和财政部于2021年1月7日发布的有关基金附带权益（carried interests）的最终财税条例（Final Treasury Regulations）同样值得跨境投资者高度关注。此外，近期有关海外银行账户披露（Report of Foreign Bank and Financial Accounts，简称“FBAR”）的处罚案例也再次提醒旅美人士及时进行美国税务/财务合规。
Tax
Foreign Accounts Compliance: 10 Key Facts You Should Know
By Board-Certified Tax Law Specialist
Foreign Accounts Compliance Foreign Accounts Compliance Foreign Accounts Compliance: When it comes to foreign account compliance, there are many hurdles for taxpayers with offshore accounts, assets, investments, or income to…
Tax
Florida Foreign Account Violation & Tax Evasion Indictment (2021)
Florida Foreign Account Noncompliance & Tax Evasion Indictment Florida Foreign Account Noncompliance & Tax Evasion Indictment Florida Foreign Account Noncompliance & Tax Evasion Indictment: The US government continues to aggressively…
Banking, Finance and Securities
FBAR Penalties: (New) FBAR Penalty Framework 2021
By Board-Certified Tax Law Specialist
FBAR Penalties FBAR Penalties FBAR Penalties: When it comes to FBAR Penalties and the IRS, there are many key issues to consider. Some of the more common issues include:…
Tax
FBAR Audit Triggers: IRS Foreign Account Examinations 2021
FBAR Audit and What Triggers IRS Offshore Account Investigations FBAR Audit Triggers When a U.S. person has foreign accounts, they may have to file an FBAR. The failure to file…
Tax
Court Rejects Per Violation FBAR Penalty for Non-Willful Violation: (New) 2021
Court Rules Penalty for Non-Willful FBAR is Per Form: New 2021 Per Form FBAR Penalty for Non-Willful Per Form FBAR Penalty for Non-Willful: In United States v. Zvi Kaufman No.…
Tax
District Court Limits Annual FBAR Penalty Per Form: (New) 2021
Court Rules Penalty for Non-Willful FBAR is Per Form: New 2021 Per Form FBAR Penalty for Non-Willful Per Form FBAR Penalty for Non-Willful: In United States v. Zvi Kaufman No.…
Tax
District Court Limits Annual FBAR Penalty Per Form: (New) 2021
Court Rules Penalty for Non-Willful FBAR is Per Form: New 2021 Per Form FBAR Penalty for Non-Willful Per Form FBAR Penalty for Non-Willful: In United States v. Zvi Kaufman No.…