We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 774

The Common Reporting Standards - new global tax information exchange regime begins January 2016
  • Dechert LLP
  • OECD, United Kingdom, USA
  • November 11 2015

The Common Reporting Standard ("CRS") will impose new investor due diligence and reporting obligations on funds and other financial institutions


Update Your Subscription Documents - FATCA and CRS
  • Pillsbury Winthrop Shaw Pittman LLP
  • Cayman Islands, OECD, United Kingdom, USA
  • April 27 2016

The Cayman Islands Tax Information Authority advised yesterday that it will allow Cayman Islands Financial Institutions to rely on CRS due diligence


The dangers of US Lifetime Trusts
  • Burges Salmon LLP
  • United Kingdom, USA
  • August 2 2016

A Lifetime Trust, as the name implies, is a trust which is created during a person's lifetime. This is in contrast to a Testamentary Trust, which is


Re 19 Entertainment Ltd 2016 EWHC 1545 (Ch)
  • Ashfords LLP
  • Global, United Kingdom, USA
  • July 27 2016

The English Court granted recognition of Chapter 11 proceedings in relation to a company that was incorporated in the UK but had its centre of main


The CLOser - February 2016
  • Maples and Calder
  • Cayman Islands, Global, OECD, United Kingdom, USA
  • February 17 2016

Impending US risk retention rules require CLO managers, by one of the available methods, to hold a 5 stake in each CLO that they manage. While some


Cayman Islands Automatic Exchange of Information Update - April 2016
  • Maples and Calder
  • Cayman Islands, United Kingdom, USA
  • April 12 2016

The Cayman Islands Department for International Tax Cooperation ("DITC") has issued an industry advisory advising that it will be adopting a soft


Top Ten International Anti-Corruption Developments for April 2016
  • Morrison & Foerster LLP
  • Canada, China, Global, Macau, United Kingdom, USA
  • May 11 2016

In order to provide an overview for busy in-house counsel and compliance professionals, we summarize below some of the most important international


BVI US and UK FATCA implementation - entity classification and registration
  • Maples and Calder
  • British Virgin Islands, United Kingdom, USA
  • September 17 2014

On 30 June 2014, the British Virgin Islands ("BVI") government signed a Model 1B (i.e. non-reciprocal) intergovernmental agreement with the United


Wealth & estate planning - Indian & international perspectives
  • Nishith Desai Associates
  • India, United Kingdom, USA
  • August 12 2014

In everyday usage, ‘residence’ and ‘domicile’ are often mistaken to mean the same thing. However, they are two separate connecting factors on the


FATCA: Cayman Islands investment funds
  • Carey Olsen
  • Cayman Islands, United Kingdom, USA
  • July 23 2014

FATCA or the Foreign Account Tax Compliance Act is US legislation in force from 1 July 2014, requiring financial institutions ("FIs") globally to