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France, Germany, Italy, Spain, United Kingdom, USA
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February 15 2012
Congress, in 2010, enacted a new set of rules on the required reporting and withholding with respect to foreign financial accounts and nonfinancial foreign entities in Pub. L. No. 111-147, 501 (2010)(the “HIRE ACT”
In a recent commentary written by Trevor Johnson, which commentary was published in International Tax Notes (July 11, 1011) the author describes the long-standing uncertainty surrounding the determining of "residency" for U.K. income tax purposes
