This paper will examine FATCA in five parts: beginning with an introduction in Part I, Part II will provide the pertinent background that gave rise to the law, Part III will present the essential elements of FATCA, Part IV will offer pertinent liberty and constitutional arguments against FATCA, and Part V will analyze each argument's possibility of succeeding.
Too Much Collateral Damage; FATCA: The Well-Intentioned, Yet Misguided and Unconstitutional, Tax Law,
35 J. Nat’l Ass’n Admin. L. Judiciary
Available at: https://digitalcommons.pepperdine.edu/naalj/vol35/iss1/6