Blar i NHH Brage på forfatter "Vattøy, Magnus"
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Cryptocurrency and the Foreign Account Tax Compliance Act An empirical study on cryptocurrency as a method for tax evasion
Liltved, Adrian; Vattøy, Magnus (Master thesis, 2022)The Foreign Account Compliance Act (FATCA) was passed into law in 2010, the objective was to reduce offshore tax evasion. We examine one avenue left open for U.S. based taxpayers, namely cryptocurrencies. We study the ...