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Searching Content indexed under Corporate/Commercial Law by Jay Rubinstein ordered by Published Date Descending.
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Foreign Grantor Trusts, US Situs Assets And 'Check The Box' Planning Under The US Tax Reform Act
The recently enacted US Tax Reform Act has repealed an exemption that may affect the way foreign grantor trusts ('FGTs') hold US situs assets potentially benefiting US (and also possibly non-US)...
UK
19 Mar 2018
2
IRS Extends FATCA Implementation Deadlines (For The Last Time?)
In response to continuing concerns raised by foreign financial institutions, the IRS has issued new guidance further delaying a number of the FATCA implementation deadlines in the form of Announcement 2012-42 (the "Announcement"), offering FFIs much needed additional time to prepare.
United States
8 Nov 2012
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