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La Cour suprême des États-Unis refuse d’entendre le pourvoi contre la FATCA

USA - July 5 2018 La Cour suprême des États-Unis a refusé d’entendre l’appel de la décision de la Cour d’appel des États-Unis dans l’affaire Crawford, dans laquelle...

U.S. Supreme Court Refuses to Hear Challenge to FATCA

USA - July 5 2018 The U.S. Supreme Court has declined to hear an appeal from the U.S. Court of Appeals’ ruling in the Crawford case, in which the constitutionality of...

IRS Urges Foreign Financial Institutions Participating in FATCA to Check Their Registrations

USA - October 10 2017 The Internal Revenue Service recently reminded foreign financial institutions (FFIs) that they have until October 24, 2017 to renew their FFI...

Common Reporting Standard guidance published by the CRA

Canada - April 6 2017 On March 22, 2017, the Canada Revenue Agency (CRA) issued the long awaited “Guidance on the Common Reporting Standard”. The Common Reporting Standard...

Common Reporting Standard legislative proposals published in Canada

Canada - August 16 2016 On July 29, 2016, the Department of Finance Canada released for public comment a package of draft legislative proposals and explanatory notes...