Foreign Tax Violations May Be Prosecuted Here as Wire Fraud - A Significant Development for All Practitioners

ABA’s International Law News
06.01.05
The article, co-authored by Alan Horowitz, discusses the implications of the Supreme Court decision in Pasquantino v. United States, which could significantly increase the involvement of U.S. courts in foreign tax disputes and arguably is in tension with U.S. bilateral tax treaties.
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