Rob Smith

Rob Smith

DLA Piper

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Latest Publications


Automatic Exchange of Information: End to banking secrecy or flight of fancy? Common Reporting Standard

THE COMMON REPORTING STANDARD - On the 29 October 2014, a total of 51 jurisdictions signed a multilateral agreement to participate in the automatic exchange of information under the Common Reporting Standard ("CRS"). A...more

11/7/2014 - EU FATCA Financial Institutions Multilateral Agreement

International Tax News - December 2013

CAYMAN ISLANDS AND US SIGN FATCA AGREEMENT - The United States and the Cayman Islands have signed a so-called Model 1 intergovernmental agreement. The IGA is the first step in bring the Cayman fund industry...more

12/12/2013 - Advance Pricing Agreements Advance Pricing Arrangement Program Anti-Avoidance FATCA Intergovernmental Agreements IRS Mutual Agreement Procedure Transfer Pricing UK VAT

FATCA Alert: US announces six month postponement to the implementation dates for FATCA - the impact on UK FIs

On 12 July, just one working day before the secure portal to be used by FFIs to register their status was due to go live, the US Internal Revenue Service ("IRS") issued Notice 2013-43 ("the Notice") announcing the delay to...more

7/24/2013 - Deadlines Delays FATCA FFIs IGAs IRS UK

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