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Elizabeth A. McMorrow
- Aug 30
FATCA: IRS Public Key Expires October 5, 2023
The IRS announced the Public Key for FATCA filing will expire on October 5, 2023. For those financial institutions (FIs) who submit their...
Elizabeth A. McMorrow
- Aug 19
Elizabeth A. McMorrow
- Jul 13
New Director at FinCEN
The U.S. Financial Crimes Enforcement Network (FinCEN) announced Andrea Gacki as the new director on July 13, 2023. FinCEN is the part of...
Elizabeth A. McMorrow
- Jul 6
Elizabeth A. McMorrow
- Jun 22
Elizabeth A. McMorrow
- May 30
M&A Checklist: Add FATCA GIIN Assignment/Deregistration
While your colleagues are making their way through a complex list of to dos on the sale of a subsidiary or of a multi-tiered structure,...
Elizabeth A. McMorrow
- May 25
BVI FATCA CRS Portal Fee Update
The British Virgin Islands International Tax Authority (BVI ITA) provided an update regarding the US$185.00 portal registration fee. The...
Elizabeth A. McMorrow
- May 2
CRS: New UK Guidance Re: Reportable Jurisdictions
On May 2, 2023, the United Kingdom HM Revenue & Customs (UK HMRC) announced changes to its list of Common Reporting Standard (CRS)...
Elizabeth A. McMorrow
- Apr 28
FinCEN Discusses Updates to CTA / BO Registry
On April 27, 2023, the Acting Director of the Financial Crimes Enforcement Network (FinCEN) provided the U.S. House of Representatives...
Elizabeth A. McMorrow
- Apr 26
Kingdom Trust Hit with $1.5 Million Penalty by FinCEN
On April 26, 2023, the U.S. Financial Crimes Enforcement Network (FinCEN) announced it assessed a $1.5 million civil money penalty on...
Elizabeth A. McMorrow
- Apr 7
Cayman FATCA & CRS Deadlines and CRS Jurisdictions
On April 5, 2023, the Cayman Islands Department for International Tax Cooperation (DITC) announced the FATCA and Common Reporting...
Elizabeth A. McMorrow
- Mar 14
Bahamas Announces FATCA/CRS 2023 Portal Dates
The Bahamas Competent Authority announced the FATCA and Common Reporting Standard (CRS) portal will open for FATCA and CRS registration...
Elizabeth A. McMorrow
- Feb 3
Guernsey FATCA & CRS Updates
Guernsey Revenue Service issued a bulletin covering upcoming FATCA and Common Reporting Standard (CRS) deadlines and requirements....
Elizabeth A. McMorrow
- Feb 3
IRS FATCA TIN Codes for Y2022 Reporting
The U.S. Internal Revenue Service (IRS) updated the tax identification number (TIN) codes to be used in Y2022 FATCA reporting when...
Elizabeth A. McMorrow
- Feb 3
BVI FATCA & CRS Deadlines
The British Virgin Islands (BVI) International Tax Authority (ITA) announced its FATCA and Common Reporting Standard (CRS) reporting...
Elizabeth A. McMorrow
- Feb 1
Elizabeth A. McMorrow
- Jan 26
FinCEN Alert: U.S. Real Estate Investments by Sanctioned Russians
On January 25, 2023, FinCEN issued an alert regarding potential investments in the U.S. commercial real estate (CRE) sector by sanctioned...
Elizabeth A. McMorrow
- Jan 19
Elizabeth A. McMorrow
- Jan 16
FATCA: IRS Gives FFIs US TIN Reprieve
The U.S. Internal Revenue Service (IRS) recently issued Notice 2023-11 which will be in Internal Revenue Bulletin (IRB) 2023-3, dated...
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