10 janvier 2012

USA Nouvelle régularisation fiscale .la 3 ème......


irs1.jpgIRS Reopens Offshore Disclosure Program ( bloomberg)

  Le communiqué de l’IRS


les tribunes EFI sur l'IRS





Dans une difficile décision politique à prendre

entre  moralité républicaine et efficacité budgétaire

 les USA , eux , ont choisi


Pour la france : attendons donc juillet 2012 !!!!!


et que font nos amis suisses ????


WASHINGTON Jan. 9, 2012— The Internal Revenue Service today reopened the offshore voluntary disclosure program to help people hiding offshore accounts get current with their taxes and announced the collection of more than $4.4 billion so far from the two previous international programs.


The IRS reopened the Offshore Voluntary Disclosure Program (OVDP) following continued strong interest from taxpayers and tax practitioners after the closure of the 2011 and 2009 programs.


 The third offshore program comes as the IRS continues working on a wide range of international tax issues and follows ongoing efforts with the Justice Department to pursue criminal prosecution of international tax evasion. 


 This program will be open for an indefinite period until otherwise announced.


The program is similar to the 2011 program in many ways, but with a few key differences. Unlike last year, there is no set deadline for people to apply.  However, the terms of the program could change at any time going forward.  For example, the IRS may increase penalties in the program for all or some taxpayers or defined classes of taxpayers – or decide to end the program entirely at any point.


The overall penalty structure for the new program is the same for 2011, except for taxpayers in the highest penalty category.


For the new program, the penalty framework requires individuals to pay a penalty of 27.5 percent of the highest aggregate balance in foreign bank accounts/entities or value of foreign assets during the eight full tax years prior to the disclosure. That is up from 25 percent in the 2011 program. Some taxpayers will be eligible for 5 or 12.5 percent penalties; these remain the same in the new program as in 2011.


Participants must file all original and amended tax returns and include payment for back-taxes and interest for up to eight years as well as paying accuracy-related and/or delinquency penalties.


More details will be available within the next month on IRS.gov.


In addition, the IRS will be updating key Frequently Asked Questions and providing additional specifics on the offshore program.


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