Earlier this year, the US released new filing rules as well as a new form for the FBAR. Scott Michel and Jennifer O’Brien of Caplin & Drysdale discuss the changes and discover that this is just yet another compliance burden for taxpayers.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.