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  2. Streamlined filing compliance procedures - Wikipedia

    en.wikipedia.org/wiki/Streamlined_filing...

    The IRS documentation on both the foreign and domestic cases of the streamlined procedures includes instructions on the filing process. A summary is below: [3] [6] For any submissions of delinquent or amended FBARs, the taxpayer needs to submit the FBARs online on the FinCEN website, with "Streamlined Filing Compliance Procedures" in the explanation box for the reason for filing late.

  3. Foreign Account Tax Compliance Act - Wikipedia

    en.wikipedia.org/wiki/Foreign_Account_Tax...

    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 ...

  4. International taxation - Wikipedia

    en.wikipedia.org/wiki/International_taxation

    The report formulated "general principles" to avoid the adverse effects of double taxation and encourage free trade, international capital flows, and economic growth. [1] For example, the report tried to set guidelines for resolving who would be allowed to tax a resident or citizen of one state when that individual earned income in another ...

  5. Tax inversion - Wikipedia

    en.wikipedia.org/wiki/Tax_inversion

    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 ...

  6. Nonqualified deferred compensation - Wikipedia

    en.wikipedia.org/wiki/Nonqualified_deferred...

    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).

  7. Spirit Airlines - Wikipedia

    en.wikipedia.org/wiki/Spirit_Airlines

    This is an accepted version of this page This is the latest accepted revision, reviewed on 5 February 2025. American low-cost airline For other uses, see Spirit Airlines (disambiguation). Spirit Airlines IATA ICAO Call sign NK NKS SPIRIT WINGS Founded 1983 (42 years ago) (1983) as Charter One Airlines Commenced operations 1990 (35 years ago) (1990) as Charter One Airlines May 29, 1992 (32 ...

  8. Mount Mazama - Wikipedia

    en.wikipedia.org/wiki/Mount_Mazama

    Mount Mazama (Klamath: Tum-sum-ne [5]) is a complex volcano in the western U.S. state of Oregon, in a segment of the Cascade Volcanic Arc and Cascade Range.The volcano is in Klamath County, in the southern Cascades, 60 miles (97 km) north of the Oregon–California border.

  9. Battle of Cassinga - Wikipedia

    en.wikipedia.org/wiki/Battle_of_Cassinga

    The Battle of Cassinga also known as the Cassinga Raid or Kassinga Massacre was a controversial [3] South African airborne attack on a South West Africa People's Organization (SWAPO) military camp at the town of Cassinga, Angola on 4 May 1978.

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