9 Jurnalul de Studii Juridice 13 (2014)

handle is hein.journals/jstudice9 and id is 1 raw text is: 





     FOREIGN ACCOUNT TAX COMPLIANCE ACT
  (FATCA) AND AGREEMENT WITH ROMANIA - A
  STEP IN THE FIGHT AGAINST INTERNATIONAL
                          TAX   EVASION

                                             Nadia-Cerasela  ANITEIP
                                               Roxana-Elena   LAZAR2



        Abstract
        The study of the international tax evasion reveals a practice of setting up fictitious
 entities, whose purpose is to provide large amounts of monep through fraud. Thep perform ly
 means of dissimulative maneuvers and operational skills important profits while producing at
 the same time big losses to trading counterparties who are not cautious enough.
        International tax evasion is truly endangered ly a new regulation - Agreement of
fulfilment of tax obkgations on foreign accounts of US citiZens (FATCA- Foregn Account
Tax Comp hance Act).
        The article aims to present both FATCA and FATCA bilateral Agreement
 between Romania and the US.


       Keywords:
       The US  Foregn Account Tax Compkance Act,
FATCA   bilateralAgreement between Romania and the US.


the fight against tax evasion,


             1 PhD University Professor, Faculty of Legal, Social and Political Sciences, Dunarea de
             Jos University, Galati, Romania, e-mail: ncerasela@yahoo.com
             2 PhD Associate Prof., Faculty of Law, Petre Andrei University lasi, Romania,


                                               13
Anitei, N. C. Lazar, R. E. (2014). FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA)  AND  AGREEMENT
WITH   ROMANIA   - A STEP IN THE FIGHT  AGAINST  INTERNATIONAL TAX EVASION. Jurnalul de   Studii
                            Juridice, Year IX, No. 1-2, June 2014, pp. 13-20.

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