Shearman & Sterling LLP multinational law firm headquartered in New York City, United States.

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Jul 31, 2012

Newsletter: Focus on Tax Controversy and Litigation

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This issue features articles discussing the IRS’s recently released FAQs for its 2012 Offshore Voluntary Disclosure Program, Treasury’s publication of two versions of a model bilateral intergovernmental agreement for the implementation of FATCA, and the Fourth Circuit’s recent decision implicating the willfulness standard in cases involving the FBAR penalty.

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