Constructive Knowledge and FBAR Penalties: Does Merely Filing a Form 1040 Suffice to Establish "Willfulness?".
| Autor: | Sheppard, Hale E.1 |
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| Zdroj: | International Tax Journal. Jan/Feb2019, Vol. 45 Issue 1, p31-40. 10p. 1 Color Photograph. |
| Databáze: | Business Source Ultimate |
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