Freitag, 06. Dezember 2019, 11:00 - 12:30 iCal

IRS Offshore Voluntary Disclosure Iniatives

An analysis

Gastvortrag von Nina Olson (Center for Taxpayer Rights (USA))

Besprechungsraum der AOW-Psychologie, NIG 6. Stock
Universitätsstraße 7, 1010 Wien


Tax agencies frequently use settlement initiatives as a means to address troubling areas of noncompliance while saving resources by avoiding intensive and expensive audit campaigns. In 2009, the US Internal Revenue Service announced a sweeping inititative designed to encourage US taxpayers who had offshore accounts and taxable income to voluntary come forward. The IRS has declared the 2009 and successive nitiatives to be a resounding success, brining in over $ 11.1 billion through 2018. Nina Olson, Executive Director of the Center for Taxpayer Rights, will discuss the structure of these initiatives and taking a deeper look at what they have and have not accomplished, showing that the regressive penalty structure of the initiatives may have harmed taxpayers with inadvertent errors and proved a boon to taxpayers intentionally placing assets offshore to avoid taxation.

Links to blogs:


Zur Webseite der Veranstaltung


Prof. Dr. Erich Kirchler


Elisabeth Dorfinger
Fakultät für Psychologie