December 30, 2016

The Cayman Islands issued The Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2016.  These regulations amend the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulatio...

December 22, 2016

To provide a bridge between the start of FATCA and the time necessary for jurisdictions to enter into Intergovernmental Agreements (IGAs) and implement local legislation, the IRS created a limited conditional status.  Pursuant to this status, certain branches and Forei...

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