FATCA: Citizenship-Based Taxation, Foreign Asset Reporting Requirements and American Citizens Abroad
1. Introduction . As more business is conducted cross-border and globally, there is a growing demand for translations of business and commercial laws.

10/09/2012 · In Hartman v. United States, ___ F.3d ___ (Fed. Cir. 2012), here, the Federal Circuit applied the constructive receipt rule to tax a service partner when ...



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