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Report of Foreign Bank and Financial Accounts “FBAR” new rules expand the number of officers and employees required to file by June 30, 2011

  • Landwell
  • -
  • USA
  • -
  • May 20 2011

New regulations effective March 29, 2011, can affect a significant number of US persons with a financial interest in, or signature authority over, foreign financial accounts reported on the Form TD F 90-22, Report of Foreign Bank and Financial Accounts, commonly referred to as FBAR

Long-awaited proposed FATCA regulations issued

  • Landwell
  • -
  • USA
  • -
  • March 13 2012

On February 8, 2012, the Department of Treasury and Internal Revenue Service issued the long-awaited proposed regulations providing guidance for foreign financial institutions, non-financial foreign entities, and US withholding agents to implement various provisions under the Foreign Account Tax Compliance Act (FATCA) of 2009, which was a comprehensive proposal to clamp down on US tax evasion and improve taxpayer compliance by providing the IRS with new administrative tools to detect and deter offshore tax abuses

France and the United States of America have signed an agreement on the exchange of FATCA tax information

  • Landwell
  • -
  • France, USA
  • -
  • November 18 2013

After a missed opportunity in mid-October, a casualty of the US government shut down, Pierre MOSCOVICI, the Minister of Economy and Finance, signed

Employers should notify officers and employees of their 2012 FBAR-related reporting obligations

  • Landwell
  • -
  • USA
  • -
  • February 14 2012

Officers and employees who are US citizens or residents may have to file a Form TD F 90.22-1, Report of Foreign Bank and Financial Accounts (FBAR), by June 30, 2012, to report a financial interest in, or signature or other authority over, foreign financial accounts