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Searching Content indexed under Tax by Christopher Cawley ordered by Published Date Descending.
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1
Tax Reform Impact On Carried Interest For Investment Managers
The federal tax reform legislation that became law on December 22, 2017 contains a provision that will impose a new limitation on investment managers with respect to capital gains derived ...
United States
2 Jan 2018
2
Cayman Islands FATCA/CRS Deadlines Extended
On June 22, 2017, the Cayman Islands extended deadlines relating to 2016 FATCA and Common Reporting Standard (CRS) compliance.
Cayman Islands
3 Jul 2017
3
FATCA And CRS: 2016 Year End Reminders And A Look Ahead To 2017
As 2016 comes to a close, U.S. FATCA is almost fully phased-in, U.K. FATCA is being phased-out and the Common Reporting Standard ("CRS") is nearing the first anniversary of its effective date.
United States
7 Dec 2016
4
Upcoming FATCA Deadlines
In each of these cases, a pre-existing account will not become subject to FATCA until its value exceeds $1 million on a subsequent December 31st.
United States
1 Jul 2016
5
FBAR: 2015 Reports Due By June 30, 2016
Every U.S. person that had a financial interest in, or signature or other authority over, one or more foreign financial accounts during 2015 must electronically file an "FBAR" with the U.S. Treasury Department...
United States
20 Jun 2016
6
Cayman Islands FATCA/CRS Compliance Deadlines (2016)
Cayman Islands investment entities are currently subject to three separate regimes relating to financial account information reporting: U.S. FATCA, U.K. FATCA and the OECD Common Reporting Standard (CRS).
United States
19 Apr 2016
7
Practical Tips To Avoid Being Caught In An IRS Phishing Trap
As a follow-up to our recent discussion of IRS-related phishing attempts, here are a few quick tips to stay out of the phishing traps.
United States
10 Apr 2016
8
Common Reporting Standard And FATCA
For the past few years, FATCA has dominated the international tax compliance landscape. As that regime continues to be phased-in, a new regime will begin to be implemented around the world.
Worldwide
29 Dec 2015
9
FATCA: IRS Extends Transitional Rules
Prior to the issuance of the amended regulations, taxpayers may rely on the provisions of the IRS notice (Notice 2015-66).
United States
29 Sep 2015
10
Changes On The Horizon? IRS Announces New Plans To Recharacterize Management Fee Waiver Arrangements
On July 22, 2015, the IRS released proposed regulations that could limit the utility of "management fee waiver" arrangements (the "Proposed Regulations"). Management fees generally are taxable as compensation income.
United States
4 Aug 2015
11
BVI FATCA Compliance Deadlines Extended
Each Reporting BVI Financial Institution (or its "sponsoring entity") that has a reporting obligation with respect to 2014 now has until July 31, 2015 to file its 2014 FATCA report.
United States
5 Jun 2015
12
Cayman Islands FATCA Compliance Deadlines Extended Again
If reporting is required, it can be undertaken through the same FATCA reporting portal.
Cayman Islands
26 May 2015
13
Cayman Islands Extend FATCA Compliance Deadlines
On May 11, 2015, the Cayman Islands announced the extension of its FATCA registration and reporting deadlines.
Cayman Islands
13 May 2015
14
FATCA Compliance Deadline Reminder – Cayman Islands
Cayman Islands investment entities that have been classified as "Reporting Cayman Islands Financial Institutions" for purposes of FATCA should make every effort to enroll with the Cayman government...
Cayman Islands
1 May 2015
15
FATCA: Upcoming Compliance Deadlines For Non-U.S. Financial Institutions
During the multi-year build-up to FATCA, the primary focus was on entity classification and registration, and less attention was paid to the compliance obligations of U.S. and non-U.S. entities affected by FATCA.
United States
21 Apr 2015
16
2014 Tax Reporting
U.S. citizens, resident aliens and certain non-resident aliens who held any interest in "specified foreign financial assets" at any point during 2014 may be required to file IRS Form 8938 with their 2014 U.S. federal income tax returns.
United States
16 Apr 2015
17
FBAR Filing Deadline Approaching
Every U.S. person that had a financial interest in a foreign financial account during 2013 must electronically file a form with the U.S. Treasury Department.
United States
21 May 2014
18
FATCA: Initial Registration Deadline Extended
The IRS announced that foreign entities that must be FATCA-compliant by July 1, 2014 now have until June 3, 2014 to register with the IRS.
United States
14 Apr 2014
19
FATCA: Crunch Time (April 25th Deadline Is Imminent)
Every foreign entity must take steps to determine whether FATCA will apply to it and whether FATCA registration will be required by April 25, 2014.
United States
3 Apr 2014
20
New Proposals To Tax Carried Interest As Ordinary Income Garner Bipartisan
On March 4, 2014, President Obama issued his Administration’s Fiscal Year 2015 Budget, which includes a proposal to tax carried interests (also known as "performance allocations" or "incentive allocations") in investment partnerships (such as hedge funds and private equity funds) at ordinary income rates.
United States
13 Mar 2014
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