Hearing on Banking Secrecy Practices and Wealthy American Taxpayers: Hearing Before the Committee on Ways and Means, U.S. House of Representatives, One Hundred Eleventh Congress, First Session, Tuesday, March 31, 2009 |
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Administration American assets audit AVI-YONAH backup withholding bank secrecy beneficial owner blacklist Chairman NEAL Committee cooperation countries criminal cross-border dividends documentation DOGGETT enforcement exchange of information exemption FBAR foreign bank foreign corporation foreign financial institutions foreign persons foreign tax GAO QI Guernsey Guernsey's hearing income tax treaties information exchange agreements information reporting Internal Revenue Service investment income investors Isle of Man's issues legislation letters rogatory money laundering non-U.S. persons OECD offshore tax payee payments payor portfolio interest proposals QI agreement QI program QI regime QI system Qualified Intermediary regulations requests Ropes & Gray Shay SHULMAN Stop Tax Haven Subcommittee supra note tax avoidance tax evasion Tax Haven Abuse tax information exchange tax laws tax treaties testimony Thank there's TIBERI TIEA Treas Treasury treaty partners U.S. citizens U.S. persons U.S. source U.S. tax U.S. taxpayers U.S. withholding agent United Kingdom withholding tax