Articles
Oct 2012
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29
FATCA timeline - Foreign Financial Institution
KMPG has issued the attached FATCA timeline for Foreign Financial Institutions.
Published in: Pensions and Funds
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29
IRS announces timelines for due diligence and other requirements under FATCA
Baker & McKenzie has issued the attached client alert regarding timelines for due diligence and other requirements under FATCA.
Published in: Pensions and Funds
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26
FATCA - summary of timing for performing due diligence procedures
FATCA: attached is a table summarising the dates by which withholding agents and financial institutions must fully implement new account opening procedures to identify account holders, and the dates by which withholding agents and financial institutions must complete the review and documentation of all pre-existing accounts for the purposes of applying the relevant treasury regulations.
Published in: Pensions and Funds
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26
FATCA - extension of effective dates for certain provisions
FATCA: the IRS has extended effective dates for certain provisions and modified a number of key concepts. Attached is a Newsbrief from PricewaterhouseCoopers with further details.
Published in: Pensions and Funds
Sep 2012
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28
China and Hong Kong Tax and Regulatory update - Newsletter Issue 6.
FATCA, the Foreign Account Tax Compliance Act.
Published in: China Development
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03
HKTA Best Practices Guides - Pension Schemes (Chinese version)
The 1st Edition of the HKTA Best Practices Guides - Pension Schemes.
Published in: Best Practices
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03
HKTA Best Practices Guides - Corporate Trusts (Chinese version)
The 1st Edition of the HKTA Best Practices Guides - Corporate Trusts.
Published in: Best Practices
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03
HKTA Best Practice Guides - Charitable Trusts (Chinese version)
The 1st edition of the HKTA Best Practice Guides - Charitable Trusts.
Published in: Best Practices
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03
HKTA Best Practice Guides - Private Trusts (Chinese version)
The 1st edition of the HKTA Best Practice Guides - Private Trusts.
Published in: Best Practices
Aug 2012
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27
Submission to IRS/US Treasury - August 2012
Attached is the final submission proposing “ a new category of deemed-complaint FFI status” for ORSO which was submitted to the IRS/US Treasury on 24 August 2012.
Published in: Pensions and Funds