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Results: 1-8 of 8

IRS issues preliminary guidance for post-September 9, 2011 voluntary disclosures: the OVDI 2011 program

  • Baker & McKenzie
  • -
  • USA
  • -
  • February 22 2012

After the 2011 Offshore Voluntary Disclosure Initiative program ended on September 9, 2011, taxpayers and tax practitioners wondered what is next for voluntary disclosures

2011 “FBAR reporting deadline imminent

  • Baker & McKenzie
  • -
  • USA
  • -
  • June 19 2012

The June 30, 2012, deadline for filing Form TD F 90-22.1 Report of Foreign Bank and Financial Accounts (“FBAR”) for 2011 is imminent, and U.S. and foreign multinationals, and their officers and employees, should pay attention to the reasonably complex foreign bank and financial account reporting issues

Recent developments for the fourth quarter 2011

  • Baker & McKenzie
  • -
  • Canada, China, Denmark, European Union, France, Germany, Ireland, Italy, Japan, Netherlands, Switzerland, United Kingdom, USA
  • -
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

IRS introduces new non-resident U.S. taxpayer disclosure program

  • Baker & McKenzie
  • -
  • USA
  • -
  • September 6 2012

A new streamlined filing compliance procedure (“Non-Resident U.S. Taxpayer Disclosure Program”) is available for non-resident U.S. taxpayers, including dual citizens, who have not previously filed U.S. income tax and information returns and who owe less than USD 1,500 in U.S. federal income tax for each of the last three tax years

Execution of judgment

  • Baker & McKenzie
  • -
  • USA
  • -
  • July 23 2012

Plaintiff, the Commonwealth of the Northern Mariana Islands (the “Commonwealth”) obtained default judgments for over $36 million against William and Patricia Millard (the “Millards”) based on allegations of unpaid taxes

Obama signs off on American Taxpayer Relief Act of 2012

  • Baker & McKenzie
  • -
  • USA
  • -
  • January 4 2013

On January 2, 2013, the President signed into law H.R. 8, the American Taxpayer Relief Act of 2012 (ATRA). Below is a summary of the act, as well as a

Treasury publishes final FATCA regulations

  • Baker & McKenzie
  • -
  • USA
  • -
  • February 1 2013

On January 17, 2013, the United States Treasury published final regulations ("Final Regulations") interpreting the Foreign Account Tax Compliance Act

New IRS guidance on FATCA

  • Baker & McKenzie
  • -
  • USA
  • -
  • February 22 2012

On February 8, 2012 the IRS issued Proposed Regulations (“Proposed Regulations”) governing the phased implementation of the Foreign Account Tax Compliance Act (“FATCA”

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