Guideline, Schmideline!
The battleground in the government’s ongoing war against financial criminals shifted to a Brooklyn courthouse last month, as another UBS defendant was sentenced after he pleaded guilty to concealing a foreign bank account. Prosecutors alleged that 73-year-old Gabriel Gabella, an Italian citizen, failed to file a Report of Foreign Bank and Financial Accounts (FBAR) to […]
Making Sense of the Model 2 FATCA Agreement Between Switzerland and the United States and What’s on the Horizon
This article recently appeared in the November/December 2014 Edition of CCH’s Journal of Tax Practice & Procedure: Making Sense of the Model 2 FATCA Agreement Between Switzerland & the U.S.