The Need for Cross-Agency Enforcement of FATCA Tax Fraud against Foreign Governments

“For over 30 years, the Taxation Section has sent an annual delegation of tax attorneys to Washington, D.C., to present papers on issues of concern to California tax practitioners. The ideas for these tax law improvements come from work with clients (including pro bono ones), research and teaching. Generally, the proposals aim to simplify the law, make it more equitable, modernize it, and/or improve enforcement. The proposals represent the views of the authors and are not the official views of the California Lawyers Association or its Taxation Section. “

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