id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
iiclr-28418	Meyers, William	Should I Stay, or Should I Go? Analyzing the Dilemma of Dual Citizens Subject to FATCA and FBAR Reporting in a Citizenship Based Taxing Regime	2024	30	.pdf	application/pdf	14843	884	58	A whistleblower alleged that UBS AG Bank assisted United States taxpayers in evading taxes through foreign accounts held by the bank; in exchange for deferred prosecution, the bank agreed to cooperate with the U.S. investigation and settle the claim for$780 million.94 FATCA requires compliance from both foreign financial institutions and qualified individuals that are citizens, green card holders, and a certain group of individuals that reside within the United States for a certain period of time. The government alleged that “UBS executives helped United States taxpayers open new UBS accounts in the names of nominees and/or sham entities . . .	cache/iiclr-28418.pdf	txt/iiclr-28418.txt