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Christopher Cawley

Christopher Cawley

Foley Hoag LLP


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FATCA Compliance for Investment Fund Managers, Part Two

This is the second in a series of Foley Advisers about FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers that will go into effect on January 1, 2014. Our prior installment described...more

5/13/2013 - Compliance FATCA Investment Funds Offshore Funds Registration

President Obama's 2014 Budget Proposes to Tax Carried Interest as Ordinary Income

Yesterday, President Obama issued his Administration’s Fiscal Year 2014 Budget, which includes a proposal to tax carried interests (also known as “performance allocations” or “incentive allocations”) in investment...more

4/12/2013 - Barack Obama Carried Interest Incentives Income Taxes

Information Reporting for US Entities with Interests in Foreign Financial Assets Delayed

Earlier this year, the IRS announced that U.S. entities that hold interests in “specified foreign financial assets” will not be required to report such interests on IRS Form 8938 until final regulations are issued, and in no...more

4/4/2013 - FATCA IRS Reporting Requirements Specified Foreign Financial Asset

FATCA Compliance for Investment Fund Managers Part One

U.S. Funds with Only U.S. Investors - FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers, will go into effect on January 1, 2014. As a fund manager, you will be required to ensure...more

4/2/2013 - Compliance FATCA Fund Managers Investment Funds IRS Offshore Funds Tax Evasion Withholding Tax

Congress Extends the 100% Tax Exemption for Gain on Certain Qualified Small Business Stock, With Retroactive Effect, Through 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the “Act”). Among its provisions, the Act extends a tax benefit whereby capital gains from the sale or exchange of certain...more

1/16/2013 - Alternative Minimum Tax American Taxpayer Relief Act Capital Gains Fiscal Cliff Gain Exclusion Income Taxes Net Investment Income Qualified Small Business Stock Tax Exemptions

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