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Proposed elimination of all "bearer" bonds

On Oct 27, 2009, Ways and Means Committee Chairman Rangel, Finance Committee Chairman Baucus, and others introduced the Foreign Account Tax Compliance Act of 2009 (H.R. 3933, S. 1934) (the "Bill") to clamp down on tax evasion and improve taxpayer compliance by giving the IRS new administrative tools... Full description

Journal Title: Tax Management International Journal 2010-01-08, Vol.39 (1), p.25
Main Author: Krupsky, Kenneth J
Format: Electronic Article Electronic Article
Language: English
Subjects:
Quelle: Alma/SFX Local Collection
Publisher: Washington: Bureau of National Affairs, Inc
ID: ISSN: 0090-4600
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title: Proposed elimination of all "bearer" bonds
format: Article
creator:
  • Krupsky, Kenneth J
subjects:
  • Bills
  • Bonds
  • Capital markets
  • Excise taxes
  • Foreign source income
  • Foreign source income taxation
  • Interest income
  • Laws, regulations and rules
  • Tax evasion
  • Taxation
  • Withholding taxes
ispartof: Tax Management International Journal, 2010-01-08, Vol.39 (1), p.25
description: On Oct 27, 2009, Ways and Means Committee Chairman Rangel, Finance Committee Chairman Baucus, and others introduced the Foreign Account Tax Compliance Act of 2009 (H.R. 3933, S. 1934) (the "Bill") to clamp down on tax evasion and improve taxpayer compliance by giving the IRS new administrative tools to detect, deter and discourage offshore tax abuses. The Bill would force foreign financial institutions, foreign trusts, and foreign corporations to provide information about their US accountholders, grantors, and owners, respectively. Section 102 of the Bill would effectively repeal the existing portfolio interest exemption from US withholding tax for certain foreign-targeted bearer bonds, whether issued by US or foreign borrowers. Both US and foreign issuers would be denied the ability to market and sell bearer bonds anywhere in the world. A foreign issuer who violates the prohibition would be denied a US interest deduction on its bonds.
language: eng
source: Alma/SFX Local Collection
identifier: ISSN: 0090-4600
fulltext: fulltext
issn:
  • 0090-4600
  • 1544-0761
url: Link


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descriptionOn Oct 27, 2009, Ways and Means Committee Chairman Rangel, Finance Committee Chairman Baucus, and others introduced the Foreign Account Tax Compliance Act of 2009 (H.R. 3933, S. 1934) (the "Bill") to clamp down on tax evasion and improve taxpayer compliance by giving the IRS new administrative tools to detect, deter and discourage offshore tax abuses. The Bill would force foreign financial institutions, foreign trusts, and foreign corporations to provide information about their US accountholders, grantors, and owners, respectively. Section 102 of the Bill would effectively repeal the existing portfolio interest exemption from US withholding tax for certain foreign-targeted bearer bonds, whether issued by US or foreign borrowers. Both US and foreign issuers would be denied the ability to market and sell bearer bonds anywhere in the world. A foreign issuer who violates the prohibition would be denied a US interest deduction on its bonds.
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subjectBills ; Bonds ; Capital markets ; Excise taxes ; Foreign source income ; Foreign source income taxation ; Interest income ; Laws, regulations and rules ; Tax evasion ; Taxation ; Withholding taxes
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abstractOn Oct 27, 2009, Ways and Means Committee Chairman Rangel, Finance Committee Chairman Baucus, and others introduced the Foreign Account Tax Compliance Act of 2009 (H.R. 3933, S. 1934) (the "Bill") to clamp down on tax evasion and improve taxpayer compliance by giving the IRS new administrative tools to detect, deter and discourage offshore tax abuses. The Bill would force foreign financial institutions, foreign trusts, and foreign corporations to provide information about their US accountholders, grantors, and owners, respectively. Section 102 of the Bill would effectively repeal the existing portfolio interest exemption from US withholding tax for certain foreign-targeted bearer bonds, whether issued by US or foreign borrowers. Both US and foreign issuers would be denied the ability to market and sell bearer bonds anywhere in the world. A foreign issuer who violates the prohibition would be denied a US interest deduction on its bonds.
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