Matches in SemOpenAlex for { <https://semopenalex.org/work/W1688106133> ?p ?o ?g. }
Showing items 1 to 66 of
66
with 100 items per page.
- W1688106133 abstract "The Foreign Account Tax Compliance Act (FATCA) was enacted in 2010 and came into effect on January 1, 2013.1 FATCA is by far the most extraordinary example of Congressional extraterritorial legislation in U.S. history. Eschewing the traditional practice in international law of limiting national legislation to the territory of the sovereign, the U.S. Congress explicitly crafted FATCA to impose egregious, continuing due diligence and reporting obligations on more than 100,000 financial institutions, each of which is organized and operates outside the territory of the United States. FATCA is designed to increase U.S. income tax compliance by American tax payers holding financial assets outside the United States.This article briefly outlines the requirements of FATCA, describes the outcry by American expatriates to the unintended consequences of FATCA as well as the predicament of “accidental” and “incidental.” Americans who find themselves subject to years of unpaid obligations imposed by the unique approach to taxation contained in the Internal Revenue Code. The article concludes by describing a potentially monumental unintended consequence of FATCA, the end of the centuries old practice of sovereigns refusing to enforce revenue laws of other sovereigns as the developed world joins together to arrange mutual FATCA-like reporting to enhance tax collection efforts globally." @default.
- W1688106133 created "2016-06-24" @default.
- W1688106133 creator A5023294420 @default.
- W1688106133 creator A5084306085 @default.
- W1688106133 date "2015-02-25" @default.
- W1688106133 modified "2023-09-22" @default.
- W1688106133 title "The U.S. Foreign Account Tax Compliance Act: American Legal Imperialism?" @default.
- W1688106133 hasPublicationYear "2015" @default.
- W1688106133 type Work @default.
- W1688106133 sameAs 1688106133 @default.
- W1688106133 citedByCount "1" @default.
- W1688106133 countsByYear W16881061332016 @default.
- W1688106133 crossrefType "posted-content" @default.
- W1688106133 hasAuthorship W1688106133A5023294420 @default.
- W1688106133 hasAuthorship W1688106133A5084306085 @default.
- W1688106133 hasConcept C121955636 @default.
- W1688106133 hasConcept C144133560 @default.
- W1688106133 hasConcept C155202549 @default.
- W1688106133 hasConcept C162324750 @default.
- W1688106133 hasConcept C17744445 @default.
- W1688106133 hasConcept C190253527 @default.
- W1688106133 hasConcept C195487862 @default.
- W1688106133 hasConcept C199539241 @default.
- W1688106133 hasConcept C2776889888 @default.
- W1688106133 hasConcept C2777351106 @default.
- W1688106133 hasConcept C2781016034 @default.
- W1688106133 hasConcept C51303962 @default.
- W1688106133 hasConceptScore W1688106133C121955636 @default.
- W1688106133 hasConceptScore W1688106133C144133560 @default.
- W1688106133 hasConceptScore W1688106133C155202549 @default.
- W1688106133 hasConceptScore W1688106133C162324750 @default.
- W1688106133 hasConceptScore W1688106133C17744445 @default.
- W1688106133 hasConceptScore W1688106133C190253527 @default.
- W1688106133 hasConceptScore W1688106133C195487862 @default.
- W1688106133 hasConceptScore W1688106133C199539241 @default.
- W1688106133 hasConceptScore W1688106133C2776889888 @default.
- W1688106133 hasConceptScore W1688106133C2777351106 @default.
- W1688106133 hasConceptScore W1688106133C2781016034 @default.
- W1688106133 hasConceptScore W1688106133C51303962 @default.
- W1688106133 hasLocation W16881061331 @default.
- W1688106133 hasOpenAccess W1688106133 @default.
- W1688106133 hasPrimaryLocation W16881061331 @default.
- W1688106133 hasRelatedWork W1861714479 @default.
- W1688106133 hasRelatedWork W1889769953 @default.
- W1688106133 hasRelatedWork W2018815834 @default.
- W1688106133 hasRelatedWork W2078103062 @default.
- W1688106133 hasRelatedWork W2078805424 @default.
- W1688106133 hasRelatedWork W2221639780 @default.
- W1688106133 hasRelatedWork W2285447020 @default.
- W1688106133 hasRelatedWork W229063264 @default.
- W1688106133 hasRelatedWork W2554190883 @default.
- W1688106133 hasRelatedWork W2585614649 @default.
- W1688106133 hasRelatedWork W2735182066 @default.
- W1688106133 hasRelatedWork W2800906637 @default.
- W1688106133 hasRelatedWork W2884170040 @default.
- W1688106133 hasRelatedWork W3122526278 @default.
- W1688106133 hasRelatedWork W3124682217 @default.
- W1688106133 hasRelatedWork W3149223889 @default.
- W1688106133 hasRelatedWork W3160156938 @default.
- W1688106133 hasRelatedWork W3176941922 @default.
- W1688106133 hasRelatedWork W3185286096 @default.
- W1688106133 hasRelatedWork W352249122 @default.
- W1688106133 isParatext "false" @default.
- W1688106133 isRetracted "false" @default.
- W1688106133 magId "1688106133" @default.
- W1688106133 workType "article" @default.