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 360

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


ESMA’s advice on the application of the passport to non-EU alternative investment fund managers
  • Cooley LLP
  • Isle of Man, Japan, Singapore, USA, Australia, Bermuda, Canada, Cayman Islands, European Union, Hong Kong
  • February 10 2016

It might soon be possible for alternative investment fund managers (AIFMs) in the United States of America, Hong Kong, Singapore, Japan, Canada, the


The end of financial privacy?
  • Stikeman Elliott LLP
  • Canada, OECD, USA
  • December 16 2015

Over 90 jurisdictions have committed to the OECD's Common Reporting Standard (CRS), creating comprehensive global automatic information exchange for


IRS upgrades and enhances FATCA Online Registration System
  • Stikeman Elliott LLP
  • Canada, USA
  • December 1 2015

In a notice dated November 23, 2015, the Internal Revenue Service (IRS) announced that it had upgraded the Foreign Account Tax Compliance Act (FATCA


Registration deadline for FATCA extended
  • AUM Law Professional Corp
  • Canada, USA
  • October 30 2015

As noted in our previous updates on the Foreign Account Tax Compliance Act (FATCA) and the related intergovernmental agreement between Canada and the


IRS reports on the success of its voluntary disclosure programs
  • Stikeman Elliott LLP
  • Canada, USA
  • October 19 2015

Since the initiation of the U.S.Internal Revenue Service's (IRS) Offshore Voluntary Disclosure Program (OVDP) which originally began in 2009 and the


Why is it so hard to sue trustees of a REIT?
  • Borden Ladner Gervais LLP
  • Canada, USA
  • September 21 2015

Owners of units in a REIT or income trust, if they think about it all, think of themselves as being like shareholders of a public corporation. This


A year in review: the far reach of the IRS in Canada Foreign Account Tax Compliance Act
  • WeirFoulds LLP
  • Canada, USA
  • January 23 2015

The Foreign Account Tax Compliance Act (“FATCA”) was enacted by the United States Congress in order to deal with non-compliance by US taxpayers


CRA publishes FATCA guidance for Canadian entities
  • Stikeman Elliott LLP
  • Canada, USA
  • July 3 2014

The Canada Revenue Agency (CRA) on June 23, 2014 posted much anticipated guidance for Canadian entities that could find themselves subject to the


Oversight or fiduciary managers
  • McCarthy Tétrault LLP
  • Canada, USA
  • June 30 2014

There is a new kid on the block. Some employers sponsoring large andor multiple registered pension plans (RPPs) have recently begun outsourcing most