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Due Diligence › Foreign Account Tax Compliance Act › Common Reporting Standard (CRS)

Foley Hoag LLP

FATCA and CRS: 2016 Year End Reminders and a Look Ahead to 2017

Foley Hoag LLP on

As 2016 comes to a close, U.S. FATCA is almost fully phased-in, U.K. FATCA is being phased-out and the Common Reporting Standard (“CRS”) is nearing the first anniversary of its effective date. What began as a concept in 2010...more

Foley Hoag LLP

Common Reporting Standard and FATCA

Foley Hoag LLP on

2016 Compliance Update - For the past few years, FATCA has dominated the international tax compliance landscape. As that regime continues to be phased-in, a new regime – the Common Reporting Standard (“CRS”) – will begin...more

Dechert LLP

The Common Reporting Standards - New Global Tax Information Exchange Regime Begins January 2016

Dechert LLP on

The Common Reporting Standard (“CRS”) will impose new investor due diligence and reporting obligations on funds and other financial institutions based in “early adopter” participating jurisdictions, with effect from January...more

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