In this presentation:
-Overview: Reporting Regimes for Offshore Assets
-Department of the Treasury: Report of Foreign Bank and Financial Accounts (FBAR)
-Form 8938, Statement of Specified Foreign Financial Assets
- An excerpt from Department of the Treasury: Report of Foreign Bank and Financial Accounts (FBAR):
Overview: A United States person must file an FBAR if that person has a financial interest in or signature authority over any financial account(s) outside of the United States and the aggregate maximum value of the account(s) exceeds $10,000 at any time during the calendar year.
-Person is a United States Person
-Asset is a “financial account”
-Person has a financial interest or signature authority in a financial account outside the U.S.
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