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    Apr 18, 2024  
2018-2019 Law School Student Handbook 
    
2018-2019 Law School Student Handbook [ARCHIVED CATALOG]

LLM - 319A Foreign Acct. Tax Compliance Act (FATCA)


1 unit(s)
This seminar is a broad overview of the recently implemented Foreign Account Compliance Tax Act (FATCA) reporting regime. This course will cover the origin and genesis of the law, the key provisions of the law, who is required to report, what taxpayers are required to report, how taxpayers are required to report, and the consequences of failing to report (accurately). Additionally, attention will be directed to how businesses, trusts, and other entities are planning to comply with FATCA, as well as possible ramifications of the law. (Offered through the LLM in Taxation and Estate Planning Programs. JD students seeking to enroll must obtain the approval of the program director.)


Select the appropriate link below to view the course catalog and course schedule on the GGU website: