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Results: 11-20 of 1,129

Reporting by private funds on Treasury Form SHC
  • DLA Piper LLP
  • USA
  • February 10 2017

Every five years, the Department of the Treasury conducts a Benchmark Survey on the ownership of foreign securities by US residents. This data is


Common Reporting Standard: are firms and clients ready?
  • Guernsey Finance
  • Guernsey, United Kingdom, USA
  • January 23 2017

A decade ago it would have been difficult to envisage the amount of compliance and reporting now required of the offshore financial services industry


Final Regulations Released Regarding PFIC Ownership Determination and Annual Reporting Requirements
  • Proskauer Rose LLP
  • USA
  • January 20 2017

On December 27, 2016, the Treasury Department (Treasury) and Internal Revenue Service (IRS) released final regulations regarding the determination of


New IRS Reporting Rule Could Bite Unwary Foreign Investors
  • Cozen O'Connor
  • USA
  • January 5 2017

There are two main sources of reporting requirements for foreign investors in the United States the Internal Revenue Service and the Bureau of


House passes pro-growth bill, HR 6427, 391 - 2: top points
  • DLA Piper LLP
  • USA
  • December 8 2016

HR 6427, a potentially important piece of financial services related legislation, has been passed by the US House of Representatives by a vote of


Impact of New Tax Regulations on Intercompany Debt Obligations
  • Morgan Lewis & Bockius LLP
  • USA
  • November 3 2016

The final, temporary, and proposed regulations issued by the Internal Revenue Service on October 13 relating to intercompany debt obligations between


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


Proposed Bayer-Monsanto merger presents a charitable planning opportunity
  • Thompson Coburn LLP
  • USA
  • September 16 2016

The announcement of the Bayer-Monsanto transaction gives shareholders a great opportunity to think about taxes and charitable planning options


Current Industry Trends in Private Fund Fees
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • September 1 2016

As certain investors continue to seek out passive index strategies, fund managers running strategies that rely on active management have come under


ESMA Issues Update on Extension of Funds' Marketing Passport to 12 Non-EU Countries
  • Katten Muchin Rosenman LLP
  • USA, European Union
  • July 24 2016

The European and Securities Markets Authority reported that equivalency in oversight of US and European Union investment funds not involving any