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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

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 - what do trustees need to do?
  • Boodle Hatfield
  • United Kingdom, USA
  • May 30 2014

The UK and US governments have reached an agreement to implement a US law, the Foreign Account Tax Compliance Act (FATCA), in the UK. FATCA was

Deadline dates for automatic exchange of tax information under FATCA and CRS
  • Maples and Calder
  • Cayman Islands, United Kingdom, USA
  • March 2 2015

In previous updates we have alerted clients to the introduction of Cayman Islands regulations, which give effect to the automatic exchange of tax

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

UK FATCA compliance for investment funds
  • Schulte Roth & Zabel LLP
  • Bermuda, British Virgin Islands, Cayman Islands, Gibraltar, Guernsey, Jersey, United Kingdom, USA
  • November 7 2014

The United Kingdom has signed intergovernmental agreements ('IGAs') with its Crown Dependencies and Overseas Territories in order to improve

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: 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

US announces 6 month postponement to the implementation dates for FATCA - the impact on UK FIs
  • DLA Piper LLP
  • United Kingdom, USA
  • July 24 2013

On 12 July, just one working day before the secure portal to be used by FFIs to register their status was due to go live, the US Internal Revenue

Are family funds a threat to private equity funds?
  • McDermott Will & Emery
  • United Kingdom, USA
  • November 28 2012

For most of the past two decades, private equity funds have had only two types of competition: strategic investors and each other