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FBAR

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U.S. entities, citizens, and residents are required to complete and file, on an annual basis, Form FinCEN 114 to report their ownership or signature authority over foreign financial accounts if those accounts, in aggregate, are valued at $10,000 or more at any time during the calendar year in question.​

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Elisa Fay

CPA

Partner-in-Charge Rödl National Tax

+1 404 525 2600

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