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A thin-film bulk acoustic resonator (FBAR or TFBAR) is a device consisting of a piezoelectric material manufactured by thin film methods between two conductive – typically metallic – electrodes and acoustically isolated from the surrounding medium. The operation is based on the piezoelectricity of the piezolayer between the electrodes.
The Foreign Account Tax Compliance Act (FATCA) is a 2010 U.S. federal law requiring all non-U.S. foreign financial institutions (FFIs) to search their records for customers with indicia of a connection to the U.S., including indications in records of birth or prior residency in the U.S., or the like, and to report such assets and identities of such persons to the United States Department of ...
FBAR. FBAR may refer to: Thin film bulk acoustic resonator. FinCEN Form 114, also known as the Report of Foreign Bank and Financial Accounts (FBAR), previously TD-F 90-22.1.
The Bank Secrecy Act of 1970 ( BSA ), also known as the Currency and Foreign Transactions Reporting Act, is a U.S. law requiring financial institutions in the United States to assist U.S. government agencies in detecting and preventing money laundering. [ 1] Specifically, the act requires financial institutions to keep records of cash purchases ...
July 15, 2024 at 10:57 AM. A federal appeals court has reversed the conviction of a researcher who was accused of hiding work he did in China while employed at the University of Kansas. Feng ...
[138] [139] U.S. citizens abroad, like U.S. residents, are defined as "U.S. persons" and thus are also subject to various reporting requirements regarding foreign finances, such as FBAR, FATCA, and IRS forms 3520, 5471, 8621 and 8938. The penalties for failure to file these forms on time are often much higher than the penalties for not paying ...
The Biden administration is imposing tariffs on steel and aluminum shipped from Mexico that were made elsewhere — an attempt to stop China from avoiding import taxes by routing goods through one ...
The individual shared responsibility provision, [1] less formally known as the individual mandate, was the health insurance mandate imposed on individuals by the Affordable Care Act in the United States until tax year 2019. This individual mandate required most individuals and their families to have a certain minimal amount of health insurance ...