In anticipation of the IRS implementing its online FATCA certification process, now is the time to consider internal FATCA...

The Bahamas announced that its AEOI Portal is now open for CRS and FATCA registration and reporting. The key dates are: Deadline for...

The first round of IRS compliance certifications begins this summer. The current deadline is likely October 2018: 90 days after the IRS...

The Cayman Islands changed its deadline for CRS and FATCA reporting: Original deadline May 31 Portal closed June 1 - June 14 Portal...

Singapore released its FATCA reporting nil paper form yesterday. The Inland Revenue Authority of Singapore (IRAS) requires nil reporting...

For tax years beginning after 2016, the due date for a U.S. person to file IRS Form 3520 has changed to the fifteenth day of the fourth...

On March 9, 2017, the Organization for Economic Cooperation and Development (OECD) issued new model disclosure rules that require...

It is clear that you must retain records under FATCA and CRS but for how long and when does the clock start ticking? Taking the most...

Starting this month, the Internal Revenue Service (IRS) will notify the U.S. Department of State (State Department) that an individual...

A trust is established in a U.S. jurisdiction such as South Dakota and a South Dakota trustee is appointed. How could this trust be...

As of January 1, 2017, U.S. Limited Liability Companies (“LLCs”) that are wholly owned, directly or indirectly, by one foreign person,...

The Inland Revenue Authority of Singapore (IRAS) issued a reminder to financial institutions that an entity that is or becomes a...

This week the IRS announced several IRS Large Business and International division tax compliance campaigns. Two of these campaigns...

FATCA vocabulary has become second nature to those of us actively working on FATCA-related issues. However, clients and newcomers to the...

Please see my new training programs page on my site. The programs cut across my specialties in: Managing legal issues in foreign...