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  • Renewal of FFI Agreements required


    Last Reviewed: 04 August 2017 / Submitted: 19 June 2017

    Foreign financial institutions (FFIs) with existing FFI agreements with the US Internal Revenue Service have been given an extended deadline until 24 October 2017 to renew those agreements.

  • Cayman Islands FATCA and CRS reporting deadline extended


    Submitted: 24 July 2017

    The Cayman Islands have announced a final extension of the 2017 deadline for US FATCA and Common Reporting Standard (CRS) reporting to 31 August 2017.

  • The EC’s proposed reporting rules on cross-border tax planning


    Submitted: 14 July 2017

    Hatice Ismail, Martin Shah and Gary Barnett’s article for Tax Journal examines the EU Commission’s proposals for mandatory disclosure and automatic exchange of information in relation to cross-border tax planning arrangements.

  • Cayman Islands extends CRS and FATCA registration dates


    Submitted: 28 June 2017

    The Cayman Islands have extended the FATCA and CRS registration deadline to 31 July 2017 and released revised self-certification forms.

  • VAT and unsuccessful bid costs


    Submitted: 05 May 2017

    The question whether a company can deduct input VAT incurred on an failed bid has been referred to the European Court of Justice (ECJ) by the Irish Supreme Court.

  • President Trump's tax plan: impact on multinationals


    Submitted: 02 May 2017

    Details of the White House’s tax plan include plans to reduce business tax rates to 15% and allow a one-off repatriation of overseas earnings to the United States.

  • The new corporate offence of failure to prevent tax evasion


    Last Reviewed: 28 April 2017 / Submitted: 18 October 2016

    The Government has published draft legislation in the Criminal Finances Bill and updated draft guidance on the scope of the new offence of failure to prevent the criminal facilitation of tax evasion.

  • Criminal Finances Bill receives Royal Assent


    Submitted: 28 April 2017

    The provisions introducing the new corporate offence of failing to prevent tax evasion received Royal Assent on Thursday 27th April 2017, though an implementation date is still awaited.

  • European Legal Update for US Fund Managers Restricted access


    Submitted: 24 April 2017

    Our inaugural European Legal Update offers our clients the opportunity to hear about topical issues relevant to US fund managers, with or without a European office, who operate, trade or market in Europe.

  • Corporate interest restrictions: impact on banking and finance transactions


    Submitted: 24 April 2017

    A review of the impact of the provisions published in the Draft Finance Bill in December 2016 restricting tax deductions for corporate interest expense on banks, banking and other finance transactions.

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