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Florida Bankers Ass’n v. Treasury: Court Upholds Reporting Requirements Facilitating IRS Information Sharing with Foreign Revenue Authorities

By Steve Johnson, University Professor, Florida State University College of Law There is a strong trend in the direction of international cooperation in tax enforcement. The ease with which money can flow around the global – approximately $1 trillion cross national borders every day – means that determined tax evaders often can hide taxable amounts … Continue reading