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Golding & Golding, International Tax Lawyers | USA | 6 Feb 2023

Streamlined Filing Compliance Procedures: SFCP 2023 Guide

The Streamlined Filing Compliance Procedures (SFCP) is one of the more popular offshore disclosure programs that the Internal Revenue Service offers…
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Mayer Brown | USA | 18 Jan 2023

FATCA Relief Issued for Reporting of US Taxpayer Identification Numbers

On December 30, 2022, the US Internal Revenue Service (“IRS”) released Notice 2023-11 (“Notice”), which provides temporary relief procedures for…
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Golding & Golding, International Tax Lawyers | USA | 14 Jan 2023

Are Foreign Cryptocurrency Assets Reported for FBAR and FATCA?

Over the past several years, a common question for U.S. taxpayers across the globe is whether or not a foreign-based virtual currency such as Bitcoin…
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Mourant | British Virgin Islands, OECD | 3 Jan 2023

What documents and information can a third party obtain for a BVI company?

One of the factors that makes the British Virgin Islands (BVI) an attractive place in which to incorporate a private company is…
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Skadden Arps Slate Meagher & Flom LLP | USA | 13 Dec 2022

Tax enforcement: a spotlight on complex partnership structures

The boost in funding for the Internal Revenue Service (IRS) provided in the Inflation Reduction Act of 2022 (IRA) comes just as it has started…
Analysis PRO In-house
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Lexology PRO | European Union | 25 Nov 2022

EDPB denies responsibility for policing tax data transfers

The EU’s top data protection body has said that it is up to member states to address concerns over the transatlantic transfer of data on individuals liable to pay US taxes.
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Lexology PRO | European Union, Luxembourg, United Kingdom | 22 Nov 2022

ECJ limits beneficial ownership register access

The European Court of Justice has said the general public should not be able to access public registers of beneficial ownership, in a move that severely restricts the dissemination of corporate ownership data and could complicate due diligence and investigations.
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Golding & Golding, International Tax Lawyers | Global, USA | 23 Sep 2022

IRS Global Tax Compliance Initiatives For The New Year

For the past several years, the US government has made offshore and international tax compliance a key enforcement priority. To promote the various…
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SKRINE | Malaysia, USA | 7 Sep 2022

Submission of information for U.S. Reportable Accounts by Malaysian Financial Institutions to commence on 30 June 2023

The Agreement between the Government of Malaysia and the Government of the United States of America to Improve International Tax Compliance and to…
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Kozusko Harris Duncan | USA | 11 Aug 2022

Overview (August 2022)

The sweeping tax law changes threatened in 2021 did not come to pass but increasing enforcement initiatives and Internal Revenue Service use of data provided from Foreign Account Tax Compliance Act reports are identifying non-compliance. This overview provides a summary of the general framework for US gift, estate and generation-skipping transfer taxes and describes some of the many income......
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