YoungYee Cho

Dechert LLP

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FATCA: IRS Relaxes Impending Deadlines for FATCA Compliance, but does not Eliminate the Need to Comply

Compliance with the Foreign Account Tax Compliance Act (“FATCA”) has been causing a great deal of anxiety as the July 1, 2014, start date for FATCA withholding grows nearer. Compliance has been partially hampered by the lack...more

5/8/2014 - FATCA Filing Deadlines International Tax Issues IRS

U.S. Department of Justice Awaits Swiss Banks’ Voluntary Disclosure of Banking Activities

The U.S. Department of Justice (“DOJ”) established a Program for Non-Prosecution Agreements or Non-Target Letters for Swiss Banks (the “Program”) on August 29, 2013. The Program is intended to facilitate a resolution with the...more

10/11/2013 - Banks DOJ EU Foreign Bank Accounts Non-Prosecution Agreements Non-Target Letters Tax Evasion Voluntary Disclosure

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