ACA shares an excellent article "Lessons From Account Level FATCA Filing," by Tax Notes International journalist Robert Goulder

ACA shares an excellent article 'Lessons From Account Level FATCA Filing,' by Tax Notes International journalist Robert Goulder discussing FATCA, Residence-based taxation and the National Bureau of Economic Research’s (NBER) recent report, 'The Offshore World According to FATCA.'  

Goulder's arguments echo what ACA has been saying; adopting Same Country Exemption (SCE) for FATCA filing is not a replacement for RBT, the real problem is Citizenship-based taxation, therefore the need for RBT. It's a very small percentage of super high-wealth individuals that present tax compliance issues for the Congress and US Treasury, and not the majority of US citizens overseas.  Having articles such as this published are helpful to ACA's advocacy as they support what ACA has been reporting to Congress and the Administration and they highlight some of the solutions ACA has proposed.  

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