Etienne Gelencsér

Etienne Gelencsér

Shearman & Sterling LLP

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FATCA: Implications for Non-US Funds

A general guide in determining the application of FATCA to non-US funds. I. What Is FATCA? FATCA refers to the US Foreign Account Tax Compliance Act (contained in Sections 1471 through 1474 of the US Internal Revenue...more

5/28/2014 - FATCA Income Taxes International Tax Issues Offshore Funds Tax Evasion

As the Deadline Approaches…AIFMD: Marketing by Non-EEA Managers

The AIFMD is due to take effect on July 22, 2013. Yet countries across the EEA — with less than a week until the deadline — are at different stages of transposing the AIFMD into national laws. A number will miss the...more

7/18/2013 - AIFMD Deadlines EEA Managers Marketing New Regulations

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