By Mary Vasilescu, CPA, MST Background In this new age of technology and ever-expanding global commerce, there is a growing need among industrialized countries for tax information sharing and cooperation among their respective tax authorities for the purposes of tax enforcement, as well as tax evasion detection and mitigation.  This can be evidenced by the recent advent of the Foreign Account Tax Compliance Act (known as “FATCA”) which has resulted in over one hundred inter-governmental...