Lunder, Erika,

FATCA reporting on U.S. accounts : recent legal developments / Foreign Account Tax Compliance Act reporting on United States accounts Erika K. Lunder. - [Library of Congress public edition]. - 1 online resource. - Report / Congressional Research Service ; R44616 . - CRS report ; R44616. .

The CRS report home page provides access to all versions published since 2018 in accordance with P.L. 115-141; earliest version dated 2016. CRDP Program record.

Report includes bibliographical references.

2019231025


United States. Foreign Account Tax Compliance Act.
United States. Internal Revenue Service --Rules and practice.


Foreign bank accounts--Government policy--United States.
Americans--Taxation--Foreign countries.
Tax administration and procedure--International cooperation.
Income tax--Foreign income.--United States
Tax evasion--Prevention.--United States
Taxation--Compliance costs--United States.
Privacy, Right of--United States.

0807-A-07 (online)

LC 14.23:R 44616/