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
Vortrag
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:
taxpayeradvocate.irs.gov/news/nta-blog-analysis-of-tax-settlement-programs-as-amnesties-part-1
Zur Webseite der Veranstaltung
Veranstalter
Kontakt
Elisabeth Dorfinger
Fakultät für Psychologie
AOW-Psychologie
47331
elisabeth.dorfinger@univie.ac.at
Erstellt am Mittwoch, 20. November 2019, 09:33
Letzte Änderung am Donnerstag, 21. November 2019, 09:26