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- Title
THE USE OF VOLUNTARY DISCLOSURE INITIATIVES IN THE BATTLE AGAINST OFFSHORE TAX EVASION.
- Authors
LEDERMAN, LEANDRA
- Abstract
The article presents information on the income tax gaps in the income of individual persons in the U.S. that was estimated to be 450 billion U.S. dollars in the year 2006. It informs that the taxpayers in the U.S. with offshore bank accounts fail to comply with the tax laws of the country. It further informs that the federal government is aware of some of the individuals who use overseas bank account in case of overseas jurisdiction.
- Subjects
UNITED States; INCOME tax laws; INCOME -- Law &; legislation; FEDERAL government; BANK account laws; FOREIGN banking industry; JURISDICTION
- Publication
Villanova Law Review, 2012, Vol 57, Issue 3, p499
- ISSN
0042-6229
- Publication type
Article