Are Sole Executive Agreements Next on the Roberts Court Chopping Block?
A constitutional challenge is in the works to Foreign Account Tax Compliance Act, the anti-offshoring tax measure that is the bane of ordinary US citizens worldwide. The law adds a burdensome layer of administrative requirements to longstanding citizenship-based tax liabilities. If you're an American living in France, say hello to thousands of Euros in accountant fees. Foreign banks are a key location...