Adlerstein Law Office

FBARadvice.com

 

  TAX AND FOREIGN BANK ACCOUNT LAWS


The Bank Secrecy Act

http://www.fincen.gov/statutes_regs/bsa/


FATCA Intergovernmental Agreements

www.treasury.gov/resource-center/tax-policy/treaties/pages/FATCA.aspx


Final FinCen Rule on FBAR Responsibilities (2/24/2011)  
http://edocket.access.gpo.gov/2011/pdf/2011-4048.pdf


Foreign Account Tax Compliance Act (FATCA)

http://www.irs.gov/businesses/corporations/article/0,,id=236667,00.html


Foreign Corporations
www.irs.gov/pub/irs-pdf/f5471.pdf


 

  GLOBAL ANTI-MONEY LAUNDERING LAWS AND ORGANIZATIONS


 

Council of Europe

http://www.coe.int/t/dghl/monitoring/moneyval/

 

Egmont Group (Israel and U.S. are members)

http://www.egmontgroup.org/

 

Financial Action Task  Force on Money Laundering (U.S. is a Member)

http://www.fatf-gafi.org/

 

Israel Money Laundering Prohibition Authority (IMPA) 

http://www.justice.gov.il/MOJEng/Halbanat+Hon/General+Information.htm

 

UN International Money Laundering Information Network

http://www.imolin.org/

 

  U.S. GOVERNMENT


Financial Crimes Enforcement Network

http://www.fincen.gov


Internal Revenue Service

http://www.irs.gov/

 

  FORMS


FBAR E-Filing FAQs (March 28, 2014)

http://bsaefiling.fincen.treas.gov/docs/FBAR_EFILING_FAQ.pdf


Form 8938 Statement of Foreign Financial Assets 

http://www.irs.gov/uac/Form-8938,-Statement-of-Foreign-Financial-Assets 


Gifts And Trusts

www.irs.gov/pub/irs-pdf/f3520.pdf

 

Links

                                          Jo Anne C. Adlerstein, Esq.