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Tax Compliance, Punishment and Extradition Risks for US Company Owners in Europe

Mainly due to a $300 billion or so shortfall in corporate income tax collection in the USA, US companies operated as ‘offshore’ companies in Europe by their European owners are facing increasingly risk harsh scrutiny by the US regulatory bodies for non-compliance with tax regulations. The article examines the scale of the penalties risks to those company owners as a result of the new powers of US regulators under US ‘terror’ laws including the US Military Commissions Act.