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It’s the year of the rooster - what are we cock-a-doodle-doing in pensions?
  • Squire Patton Boggs
  • United Kingdom, USA
  • January 12 2017

After a busy 2016 in the pensions world it looks likely that 2017 will be just as eventful. The UK government will be following up on various


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


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
  • Bermuda, Cayman Islands, European Union, Hong Kong, Isle of Man, Singapore, United Kingdom, USA
  • 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


Proposed New UK Penalties Regime Precipitated by CRS
  • Proskauer Rose LLP
  • OECD, United Kingdom, USA
  • September 29 2016

Many people will be familiar with the information gathering and reporting requirements the OECD’s Common Reporting Standard (“CRS”) places on


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


Automatic exchange of information - end to banking secrecy or flight of fancy?
  • DLA Piper LLP
  • United Kingdom, USA
  • November 6 2014

On the 29 October 2014, a total of 51 jurisdictions signed a multilateral agreement to participate in the automatic exchange of information under the


FATCA deadline looms
  • Charles Russell Speechlys LLP
  • United Kingdom, USA
  • May 12 2016

Under UK legislation enacted last year there are new reporting requirements which potentially apply to UK resident trusts with managed investments


Multi-jurisdictional exposures to tax: the pitfalls
  • Michelmores LLP
  • United Kingdom, USA
  • January 18 2016

There are many pitfalls that can impact on clients with multi-jurisdictional exposures to tax. A common scenario involves a married couple with one


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


Introducing FATCA
  • Burges Salmon LLP
  • United Kingdom, USA
  • January 14 2014

In common with other jurisdictions, the US wants to stop tax avoidance and evasion. A US law, the Foreign Account Tax Compliance Act ("FATCA" for