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USUK Trusts - Case Study
  • Michelmores LLP
  • United Kingdom, USA
  • July 12 2016

The inclusion of US citizens, green card holders or US residents as trust beneficiaries can have a significant effect on a trust. Trustees have a duty


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


What US managers really think of Brexit
  • Guernsey Finance
  • European Union, Guernsey, United Kingdom, USA
  • October 20 2016

Kate Clouston, Director of International Business Development at Guernsey Finance, looks at opportunities for Guernsey from the US funds sector. No


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


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


AIFMD 2016 Update - Implications of ESMA’s July 2016 Advice on the Third-Country AIFMD Passport for Non-EU Managers and Funds
  • Sidley Austin LLP
  • Singapore, United Kingdom, USA, Bermuda, Cayman Islands, European Union, Hong Kong, Isle of Man
  • July 25 2016

On July 19, 2016, the European Securities and Markets Authority (ESMA) published its advice to the European Commission, the European Parliament and


Cayman Islands and BVI Financial and Economic Sanctions Update
  • Maples and Calder
  • British Virgin Islands, Cayman Islands, China, European Union, France, Germany, Iran, Russia, United Kingdom, USA
  • February 3 2016

On 14 July 2015, the E3EU3 (China, France, Germany, Russia, UK, USA, EU) and Iran reached an agreement on a Joint Comprehensive Plan of Action (the


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