New U.S. Offshore Voluntary Disclosure Program
Leonard Toenz
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January 2012
On January 9, 2012 the U.S. Internal Revenue Service (“IRS”) announced the opening of a new offshore voluntary disclosure program (“OVDP 2012”) which shall encourage and help U.S. citizens, residents, other persons and their representatives to disclose their inadvertent or intentional concealment of offshore accounts or assets.
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with Fiona Deucher und Katja Krech.
