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The Foreign Account Tax Compliance Act (FATCA) is a 2010 U.S. federal law requiring all non-U.S. foreign financial institutions (FFIs) to search their records for customers with indicia of a connection to the U.S., including indications in records of birth or prior residency in the U.S., or the like, and to report such assets and identities of such persons to the United States Department of ...
The use-of-money principle, also written as the use of money principle, is a principle invoked in the context of taxation in the United States (generally federal taxation, though many U.S. states also use a similar framework), that states that the government can charge interest for unpaid tax only if the government did not have use of that tax money (i.e., continuous possession of the money).
A tax inversion or corporate tax inversion is a form of tax avoidance where a corporation restructures so that the current parent is replaced by a foreign parent, and the original parent company becomes a subsidiary of the foreign parent, thus moving its tax residence to the foreign country. Executives and operational headquarters can stay in ...
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In describing a "non-qualified deferred compensation plan", we can consider each word. Non-qualified: a "non-qualified" plan does not meet all of the technical requirements imposed on "qualified plans" (like pension and profit-sharing plans) under the IRC or the Employee Retirement Income Security Act (ERISA).
A counterparty (sometimes contraparty) is a legal entity, unincorporated entity, or collection of entities to which an exposure of financial risk may exist. The word became widely used in the 1980s, particularly at the time of the Basel I deliberations in 1988.
Preparation, Form, Style, and Safeguarding of Executive Orders and Proclamations August 10, 1933 210 6248 National Recovery Administration Code for the Corset and Brassiere Industry August 14, 1933 211 6249 National Recovery Administration Code for the Lace Manufacturing Industry\ August 14, 1933 212 6250
Lake Waccamaw is a fresh water lake located in Columbus County in North Carolina.It is the largest of the natural Carolina Bay lakes. [2] Although bay trees (Magnolia virginiana L., Gordonia lasianthus Ellis, and Persea) are present within many Carolina Bays, [3] the term "bay" does not refer to the trees but comes instead from an early science publication by Glenn (1895), who used the word ...
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