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FATCA compliance for investment fund managers, part three
  • Foley Hoag LLP
  • USA
  • June 26 2013

This is the third in a series of Foley Advisers about FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers that


FATCA compliance for investment fund managers, part two
  • Foley Hoag LLP
  • USA
  • May 13 2013

This is the second in a series of Foley Advisers about FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers that


Cayman Islands master fund registration deadline extended
  • Foley Hoag LLP
  • Cayman Islands
  • March 21 2012

On March 20, 2012, the Government of the Cayman Islands approved a 60-day extension to the deadline by which master funds must register under the new Cayman Islands Mutual Funds (Amendment) Law, 2011 (the “Amendment”).


Cayman Islands master fund registration update
  • Foley Hoag LLP
  • Cayman Islands
  • March 16 2012

Under the recent Cayman Islands Mutual Funds (Amendment) Law, 2011 (the “Amendment”), certain master funds formed in the Cayman Islands are required to register with the Cayman Islands Monetary Authority (CIMA).


New registration requirements for Cayman Islands Master Funds
  • Foley Hoag LLP
  • Cayman Islands
  • February 3 2012

As the result of a recent amendment to the Cayman Islands Mutual Funds Law, master funds formed in the Cayman Islands may be required to register with the Cayman Islands Monetary Authority (CIMA).


New form SLT reporting requirements in effect for certain investment advisers
  • Foley Hoag LLP
  • USA
  • October 4 2011

Effective September 30, 2011, the new Treasury International Capital (TIC) Form SLT is required to be filed by certain custodians, investment managers and investors.


IRS announces changes to FBAR rules
  • Foley Hoag LLP
  • USA
  • June 21 2011

The Internal Revenue Service announced on June 16, 2011, that individuals with signature authority over (but no financial interest in) foreign financial accounts during the 2010 calendar year must file an annual report on Treasury Form TD F 90-22.1 (Report of Foreign Bank and Financial Accounts, or “FBAR”) by the regular June 30, 2011, deadline.


IRS issues moratorium on certain annual information reports on foreign financial accounts (FBARs)
  • Foley Hoag LLP
  • USA
  • August 10 2009

On Friday August 7, the IRS further extended the deadline to file Treasury Form TD F 90-22.1 (Report of Foreign Bank and Financial Accounts, commonly known as an “FBAR”) for (i) persons who have only signature authority over a foreign financial account, but no financial interest in the account; and (ii) persons who have financial interests in “commingled funds,” including offshore hedge funds, private equity funds and mutual funds.