Mark Matthews Chairs Individual Cross Border Matters Panel at 30th Annual Institute on Current Issues in International Taxation
This panel will discuss topics flowing from recent global cooperation (FATCA/CRS) and enforcement by US tax authorities such as:
- Immigration and expatriation – planning, strategies, residency, and estate issues.
- High-level summary of offshore enforcement activities (OVDP/streamline numbers, current issues in streamline submissions).
- FBAR developments – audit/appeals/litigation activity.
- Civil offshore enforcement tools and increased cooperation among foreign jurisdictions.
- Criminal offshore enforcement update (current statistical information; focus on “leaver” cases from Swiss Bank Program; and sentencing data)