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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.