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Apr 15, 2024

Rethinking the Path to Corporate Transparency

Michael Karlin questions the administrative burden created by the Corporate Transparency Act (CTA) and considers alternative ways to meet the act’s goals in an article published by Tax Notes volume 114, April 1, 2024. Karlin examines data collected by the Financial Crimes Enforcement Network (FinCEN) as well as the information FinCEN doesn’t have and identifies the shortcomings of the CTA as it’s currently enforced. He also hypothesizes what could have been done differently if the Department of Commerce had been charged with implementing the CTA instead of the FinCEN. 

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