We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.


Results 1 to 2 of 2
Most popular |Most recent

Congress passes American Taxpayer Relief Act and averts most tax elements of the fiscal cliff

USA - January 4 2013 On January 2, 2013, President Obama signed into law via the autopen, the American Taxpayer Relief Act of 2012 (H.R. 8) (the "Act"), legislation that...

Jennifer Lynn Bell, Daniel R. Blickman, Megan A. Christensen, Joseph M. Doloboff, Cory G. Jacobs.

FBAR reminder: U.S. taxpayers must report foreign bank accounts by June 29, 2012

USA - June 18 2012 The annual deadline for filing Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (commonly known as the “FBAR” form) is fast approaching. Any U.S. taxpayer with a financial interest in, or signature or other authority over, a foreign financial account (which includes bank, security and other types of financial accounts) is required to file the FBAR form if the aggregate value of the account (or accounts) exceeds $10,000 at any time during the 2011 calendar year, subject to certain exceptions....

Matthew D. Lee, Jennifer Lynn Bell.