This chapter is the introduction of the book titled "A Research Agenda for Tax Law" (Edward Elgar, 2022), which aims to map out the future direction of research in tax law, providing visionary and provocative thoughts from leading tax scholars around the world that explore potential routes for...

The Foreign Account Tax Compliance Act (FATCA) is a US domestic tax policy that requires Foreign Financial Institutions around the world to provide the IRS information regarding their US clients. Recognizing this extraterritorial characteristic and the troubles associated with it, the US...