Sunday, February 22, 2015

Open source free download of new paper, which mentions growing opposition to FATCA and number of renunciations rising

Avi-Yonah, Reuven S. and Savir, Gil, Find It and Tax It: From TIEAs to IGAs (February 20, 2015). Available at SSRN: http://ssrn.com/abstract=2567646

and also Hatfield, Michael, Taxation and Surveillance: An Agenda (December 17, 2014). Yale Journal of Law & Technology, 2015, Forthcoming; University of Washington School of Law Research Paper No. 2014-34. Available at SSRN: http://ssrn.com/abstract=2539835 or http://dx.doi.org/10.2139/ssrn.2539835
“….This Essay provides an agenda of items for discussion, debate, and research related to the development, implementation, and effects of moving towards a surveillance-facilitated tax system.”

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