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Combating Aggressive Tax Planning Through Disclosure: A Comparison of U.S. and EU Rules Applicable to Tax Advisors
The efforts to bridge the information gap between tax authorities and taxpayers is ongoing. We have discussed FATCA and CRS before –https://htj.tax/2019/11/fatca-automatic-exchange-of-information/ But aggressive tax strategies remain popular. They range from sophisticated shelters and structures, to simple nominee arrangements – https://www.mooresrowland.tax/2019/02/avoiding-us-cfc-status-using-nominees.html To that end, over the past several decades, governments have sought to enlist the very […]