Articles


The below links are articles written by Peter A. Cotorceanu

 

STEP JOURNAL


Paul Foster Millen and Peter Cotorceanu
ask: are US corporate trustees about to be ambushed by FATCA?

STEP Journal, By Peter A. Cotorceanu & Paul Foster Millen, Jan, 2018

In absolute terms, US financial institutions (FIs) have been let off rather lightly by the Foreign Account Tax Compliance Act (FATCA).

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More Honesty and Less Hypocrisy on Shell Companies

New York Times, By Peter A. Cotorceanu, Apr 7, 2016

The U.S. should absolutely not do more to crack down on overseas shell companies, but should certainly do more to crack down on its own domestic shell companies.

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Why America Loves Being the
World’s No. 1 Tax Haven

Politico.com April 8, 2016 By Peter A. Cotorceanu

Much ink has been spilled in recent days about the Panama Papers and the perfidy of foreign leaders from Vladimir Putin to the (now-resigned) prime minister of Iceland…

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Hiding in plain sight: how non-US persons can legally avoid reporting under both
FATCA and GATCA

Trusts and Trustees, October 2015, Peter A. Cotorceanu

How non-US persons can legally avoid reporting under both FATCA and GATCA?

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FATCA and Offshore Trusts:
The First Nibble

Tax Analysts 2013 – By Peter A. Cotorceanu

How do you eat an elephant? One bite at a time. The same is true of the Foreign Account Tax Compliance Act, except that FATCA’s no elephant. It’s a leviathan. And it breathes fire…

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FATCA and Offshore Trusts:
A Second Bite of the Elephant

Tax Analysts 2013 – By Peter A. Cotorceanu

Trusts. Foreign financial institutions. Square pegs. Round holes. Think back, if you can, to a world before the Foreign Account Tax Compliance Act….

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FATCA and Underlying Companies:
Pin the Tail on the Elephant

Tax Analysts 2014 – By Peter A. Cotorceanu

The Foreign Account Tax Compliance Act treatment of offshore trusts is a mess. That’s the good news. FATCA’s treatment of the underlying companies (UCs)…

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