...If the payment is made into the account of a non-participating FFI (NPFFI),5 then "no credit or refund shall...
In his Tax Tips column, Sidney Kess, a CPA and of counsel at Kostelanetz & Fink, writes that federal law requires U.S. persons to report certain foreign assets and financial accounts each year. The r
...on account holders, to determine if they are American. An FFI that does not comply with the new verification and reporting standards will...
In his Tax Litigation Issues column, Jeremy H. Temkin, a principal in Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer, writes on the IRS's efforts to reduce the $345 billion "tax gap" between wha
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