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Results: 1-10 of 35

The Budget and its impact on the investment funds sector

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 19 2008

Whilst there was very little in the Budget that had not already been flagged in Alistair Darling's Pre-Budget Report or subsequent announcements, it is worth revisiting the various measures and their impact on the industry

Uncertainties regarding applicability of FBAR filings due June 30, 2009

  • Fried Frank Harris Shriver & Jacobson LLP
  • -
  • USA
  • -
  • June 17 2009

Each United States person who has a financial interest in, or signature or other authority over, any foreign financial accounts must file Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (the “FBAR”), with the US Treasury Department if the aggregate value of these financial accounts exceeds $10,000 at any time during the applicable calendar year

IRS offers relief for filing 2008 FBARs

  • Fried Frank Harris Shriver & Jacobson LLP
  • -
  • USA
  • -
  • June 24 2009

We previously advised about significant uncertainties that exist with respect to the recently revised Form TD F 90-22

Investments in private investment funds: subject to FBAR reporting by June 30, 2009 or not?

  • Venable LLP
  • -
  • USA
  • -
  • June 26 2009

For more than 30 years, US law has required all US persons who have a financial interest in, or signatory or other authority over, an offshore financial account where the amount exceeds $10,000 to file the US Treasury Department Form 90-22.1 (“FBAR”) with its office in Detroit, Michigan

Investors face expanded FBAR filing obligation, deadline extended

  • Choate Hall & Stewart LLP
  • -
  • USA
  • -
  • June 30 2009

US investors holding interests in offshore private equity, venture capital and other investment funds may now be required to disclose such interests on the Report of Foreign Bank and Financial Accounts

IRS announces foreign hedge funds and private investment funds subject to foreign bank and financial accounts (FBAR) reporting

  • Duane Morris LLP
  • -
  • USA
  • -
  • July 21 2009

In June 2009, we reported that the U.S. Department of the Treasury has implemented a Voluntary Disclosure Program (VDP) for taxpayers with offshore assets

IRS offers additional relief for filing 2008 (and earlier) FBARs

  • Fried Frank Harris Shriver & Jacobson LLP
  • -
  • USA
  • -
  • August 7 2009

We previously advised about significant uncertainties that exist with respect to Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts and related instructions (the “FBAR”) (most notably, with regard to whether US persons who hold interests in offshore hedge funds or offshore private equity funds are required to file FBARs with respect to such interests

Luxembourg legal update - May 2011

  • Clifford Chance LLP
  • -
  • Luxembourg
  • -
  • May 18 2011

The CSSF published its Activity Report for 2010 at the end of April

Offshore funds today - myths, reality and outlook

  • Ogier
  • -
  • Global
  • -
  • August 9 2010

There are numerous industry reports and analyses which scrutinise data and poll participants in the alternative investments management industry in an effort to uncover and advise on emerging trends

Dodd-Frank Act effect on non-US investment advisers

  • McDermott Will & Emery
  • -
  • USA
  • -
  • November 22 2010

The Dodd-Frank Wall Street Reform and Consumer Protection Act (the Act), enacted on 21 July 2010 and effective with regard to investment advisory registration matters as of 21 July 2011, mandates significant changes to the regulation of offshore (from the United States) investment managers

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