Articles
Jan 2013
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29
FATCA final regulations - Baker & McKenzie’s client alert
The US Treasury has published the final FATCA regulations. Attached is the client alert published by Baker & McKenzie Hong Kong.
Published in: Pensions and Funds
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29
Final FATCA regulations issued - PricewaterhouseCoopers’ comments
Finally, the final regulations were issued by the US on 17January 2013. Attached is the PwC summary of the main differences between the FATCA final regulations and the proposed regulations.
Published in: Pensions and Funds
Dec 2012
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31
Consultation on proposals to enhance the regulatory regime for non-corporate listed entities
This article only available for registered member.
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28
HKTA submission to SFC on the regulatory regime for non-listed entites.
The HKTA has sent the attached submission to SFC on the regulatory regime for non-listed entites.
Nov 2012
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22
FATCA - latest update on IGA
On November 14, 2012, the US Department of the Treasury (Treasury) published the second model intergovernmental agreement (IGA) (Model 2) for implementing the broad-ranging provisions of the Foreign Account Tax Compliance Act (FATCA), which was enacted in 2010 with the goal of diminishing tax evasion by US taxpayers. Attached is the latest update from PWC outlining the differences between Model 1 and Model 2.
Published in: Pensions and Funds
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14
HKTA Best Practice Guides for Trustees
Press release on the HKTA Best Practice Guides for trustees.
Published in: Best Practices
Oct 2012
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29
FATCA timeline - US Withholding Agent
KPMG has issued the attached FATCA timeline for US Withholding Agents.
Published in: Pensions and Funds
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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