News, Events & Publications
|
|
- Rosa Rose
- 8 years ago
- Views:
Transcription
1 News, Events & Publications Marie-Thérèse Yates Co-presenter, "The New EU Succession Regulation - Developments and Implementation in Key Member States," Business Briefing, Zurich, 8 September 2015 Co-presenter, Baker & McKenzie 9th Wealth Management Seminar, Paris, 4 June 2015 Presenter, "Update on the OECD Common Reporting Standard (CRS) and FATCA," Society of Trust and Estate Practitioners (STEP), Monte-Carlo, 15 April Co-presenter, "Investing in art," Business Briefing, Zurich, 14 October 2014 Co-presenter, "Update on OECD CRS for Automatic Exchange of Information & FATCA," Business Briefing, Zurich, 7 October 2014 Co-author, "IRS Issues New Guidance on Streamlined Filing Compliance Procedures," Client Alert, October 2014 Co-author, "Modifiche al Programma di Regolarizzazione Fiscale Statunitense: la Voluntary Disclosure (OVDP/Programma Streamlined)," Diritto Bancario, October 2014 Co-author, "Foreign Investors/U.S. Agents:- IRS Modifies OVDP and Streamlined Filing Compliance Procedure," Journal of International Taxation, September 2014 Co-presenter, "Real-estate structuring," 8th Wealth Management Seminar, Paris, 27 June 2014 Co-presenter, "Attractive tax regimes for French families who relocate abroad," 8th Wealth Management Seminar, Paris, 27 June 2014 Co-presenter, "World Tour of Tax Developments," 8th Wealth Management Seminar, Paris, 27 June 2014 Co-author, "IRS Modifies the Offshore Voluntary Disclosure Program and the Streamlined Filing Compliance Procedures," Client Alert, 19 June 2014 Presenter, "Preparing for FATCA," ITPA Geneva Meeting, Geneva, 2 June 2014 Presenter, "FATCA: What does it mean for Monaco and other non-iga jurisdictions?," Society of Trust and Estate Practitioners (STEP), Monte-Carlo, 16 April 2014 Co-presenter, "Trusts under attack! Part II," Business Briefing, Zurich, 20 February 2014 Presenter, "Trusts under attack!," Business Briefing, Zurich, 17 December 2013
2 Presenter, "Recent International Tax Developments (Including FATCA) & Swiss Banking Secrecy: Impact on the Activities of the Trustee," Society of Trust and Estate Practitioners (STEP), Annual Forum Trust Conference 2013, Lugano, 4 December 2013 Co-presenter, "The Long Arm of the US-Planning for Families with US Ties," Baker & McKenzie Annual Tax & Trust Conference 2013, London, 15 October 2013 Author, "US Senators Reintroduce Bill Targeting Former US Citizens Deemed to have Expatriated for Tax Reasons," Client Alert, June 2013 Co-presenter, "Dernières mesures legislatives françaises et lutte international contre la fraude et l évasion fiscale," Wealth Management Seminar, Paris, 7 June Co-presenter, "Mobilité international des familles," Wealth Management Seminar, Paris, 7 June 2013 Co-presenter, "Tour d Horizon de l actualité fiscale," Wealth Management Seminar, Paris, 7 June 2013 Co-presenter, "Multinational Couples: Which Countries to Move to and Which Countries to Move Out Of?," Business Briefing, Zurich, 28 May 2013 Co-presenter, "Workshops Stream One Part I Needs of Families (North America Workshop)," 18 th Annual International Tax, Trust and Insurance Program, Feusisberg, 21 March 2013 Co-presenter, "Workshops Stream One Part II Tax Advantaged Investing (North America Workshop)," 18 th Annual International Tax, Trust and Insurance Program, Feusisberg, 21 March 2013 Co-presenter, "The Science of Reproduction When is a Child a Beneficiary?," 18 th Annual International Tax, Trust and Insurance Program, Feusisberg,22 March 2013 Co-presenter, "Back to Basics Training on the Tools for Effective Wealth Planning," 18 th Annual International Tax, Trust and Insurance Program-Boot Camp, Zurich, 20 March 2013 Co-author, "Final FATCA Regulations Ease Many Burdens," Journal of Taxation, March 2013 Co-presenter, The Rise in Exit Taxes: What Next?, Business Briefing, Zurich, 12 September 2012 Co-author, "Taxing times," The Global Legal Post, 31 August 2012 Co-presenter, "The US Passive Foreign Investment Company Rules: What You Need to Know," Business Briefing, Zurich, 19 June
3 Co-presenter, "Echange d informations : Etat des lieux des pratiques," Séminaire Wealth Management: la France au centre des enjeux, 8 June 2012 Co-presenter, "Délocalisation et transmission patrimoniale," Séminaire Wealth Management: la France au centre des enjeux, Paris, 8 June 2012 Co-presenter, "Workshops Part II Tax Advantaged Investing (North America Workshop)," 17th Annual International Tax, Trust and Insurance Program, Lausanne, 15 March 2012 Co-presenter, "Workshops Part I Needs of Families (North America Workshop)," 17th Annual International Tax, Trust and Insurance Program, Lausanne, 15 March 2012 Co-presenter, "Echange d'informations et de transparence fiscale," Séminaire Wealth Management: la France au centre des enjeux, Paris, 17 June 2011 Co-presenter, "Structuration immobilière en France, aux Etats-Unis et au Royaume-Uni," Séminaire Wealth Management: la France au centre des enjeux, Paris, 17 June 2011 Co-author, "The Death of Information Exchange Agreements? Part 3," Journal of International Taxation, April 2011 Co-presenter, "Information Exchange and Cross-Border Compliance in the Age of Global Transparency," 16 th Annual International Tax, Trust and Insurance Training Program, Zurich, 15 April 2011 Co-presenter, "Market Focused Workshops Part III Case Study & Presentation Work (North America Workshop)," 16 th Annual International Tax, Trust and Insurance Training Program, Zurich, 15 April 2011 Co-presenter, "Market Focused Workshops Part II Going to Market (North America Workshop)," 16 th Annual International Tax, Trust and Insurance Training Program, Zurich, 15 April 2011 Co-presenter, "Market Focused Workshops Part I Servicing Clients (North America Workshop)," 16 th Annual International Tax, Trust and Insurance Training Program, Zurich, 15 April 2011 Co-presenter, "Recent UK Tax Decision Regarding the Partition of a Trust (and its UK/US Tax Ramifications)," Business Briefing, Zurich, 24 February 2011 Presenter, "Update: Americas," Annual Tax & Trust Conference, London, 28 September 2010 Co-presenter, "Les Problèmes US pour les Trustees et les Trusts ayant des connexions US," Workshop Trusts - Utilisation et Fiscalité, Geneva, 24 August
4 Co-presenter, "The Death of Exchange of Information Agreements?," Business Briefing, Zurich, 24 August 2010 Co-presenter, "Actualité fiscale," Séminaire Wealth Management: la France au centre des enjeux, Paris, 25 June 2010 Co-presenter, "Lutte contre les paradis fiscaux : secret bancaire et procédures de régularisation spontanée," Séminaire Wealth Management: la France au centre des enjeux, Paris, 25 June 2010 Co-presenter, "Investing in US Real Estate A Primer on the Rules Under the Foreign Investment in Real Property Tax Act," Business Briefing, Zurich, 20 May 2010 Co-presenter, "Session 1- Challenges Faced by the World s International Financial Centers," 15 th Annual International Tax Trust Insurance Training Program, Montreux, 19 March 2010 Co-presenter, "Session 2- What Financial Services and Products Will Tomorrow s Clients Require?," 15 th Annual International Tax Trust Insurance Training Program, Montreux, 19 March 2010 Co-presenter, "Applying Knowledge: Trusts and How They Work for Families Around The World," 15 th Annual International Tax Trust Insurance Training Program Boot Camp Training Course, Montreux, 17 March 2010 Co-presenter, "Non-Tax Uses of Trusts," 15 th Annual International Tax Trust Insurance Training Program Boot Camp Training Course, Montreux, 17 March 2010 Co-presenter, "Understanding How Trusts, Foundations, Insurance Policies and Specially Designed Investment Funds can Achieve Tax and other Benefits," 15 th Annual International Tax Trust Insurance Training Program Boot Camp Training Course, Montreux, 17 March 2010 Co-presenter, "Introduction to the Basics of International Tax," 15 th Annual International Tax Trust Insurance Training Program Boot Camp Training Course, Montreux, 17 March 2010 Co-presenter, "Dealing with Undeclared Funds USA," Webinar, 17 February 2010 Co-author, "IRS Releases Long-Awaited Guidance for Expatriates Subject to the Exit Tax," Journal of International Taxation 2010 / Volume 21, Number 1, January 2010 Presenter, "What Issues are US Persons Currently Facing? What are the solutions?," Academy & Finance, Zurich, 25 November 2009 Co-presenter, "The Regulation of Financial Products and Services for US Clients," Academy & Finance, Zurich, 25 November
5 Presenter, "Quels sont les problèmes actuels des clients américains? Quelles solutions leur apporter?," Academy & Finance, Luxembourg, 24 November 2009 Presenter, "Une fois régularisée, quelles sont les solutions internationales pour la clientèle américaine?," Academy & Finance, Luxembourg, 24 November 2009 Presenter, "The Obama Administration s Tax Proposals: A Status Update," International Financial Services, Business Briefing, Zurich, 5 November 2009 Presenter, "La réglementation concernant la distribution de produits et de services financiers aux clients américains: un guide pratique pour les banques et conseillers non-américains," Geneva, 30 October 2009 Co-presenter, "Investissement dans l immobilier: quelles stratégies?," Séminaire Wealth Management: la France au centre des enjeux, Paris, 26 June 2009 Co-presenter, "Lutte contre les paradis fiscaux: secret bancaire et procédures de régularisation spontanée," Séminaire Wealth Management: la France au centre des enjeux, Paris, 26 June 2009 Co-presenter, "US Persons are Under Increased Pressure to Disclose Funds with Foreign Bank: Avoid Criminal Charges by Voluntary Disclosure," Business Briefing, Geneva, 26 May 2009 Presenter, "US Expatriation: A Status Update," Business Briefing, Zurich, 20 May 2009 Co-author, "The Death of Information-Exchange Agreements? Part 2," Journal of International Taxation 2009/ Volume 20, Number 4, April 2009 Co-presenter, "Trust Administration & Accounting Trust Accounting: The Reborn Star of the Show," 14 th Annual International Tax, Trust & Insurance Training Program, Montreux, 27 March 2009 Co-presenter, "La Régularisation Fiscale aux Etats-Unis," Business Briefing, Geneva, 19 February 2009 Co-author, "Liechtenstein: Time for a Restructuring," Trusts & Trustees 2008/ Volume 14, Number 9, pp , November 2008 Co-author, "Bank Secrecy and Data Collection in the U.S Tax Enforcement Context," PRIVATE Das Magazin für Vermögensberatung und Private Banking / 9. Jahrgang Nr. 5, September/October 2008 Co-presenter, "The New Exit Tax on US Expatriates: A Status Update," Business Briefing, Zurich, 20 August
6 Co-presenter, "The Use and Abuse of Life Insurance as a Wealth Management Tool," Business Briefing, Zurich, 16 June 2008 Co-presenter, "Investissement dans l immobilier: quelles stratégies?," Séminaire European Private Banking: la France au centre des enjeux, Paris, 13 June 2008 Co-presenter, "Session F- France: Life Insurance, Trusts and Moving To and From the Country: Case Studies," 13 th Annual International Tax, Trust and Insurance Training Program, Montreux, 4 April 2008 Presenter, "US Tax and Reporting Obligations," Annual American Dinner, Luxembourg, 18 March 2008 Co-presenter, "Tax Treaties," Business Briefing, Zurich, 3 December 2007 Co-author, "A need for Greater Understanding of Civil Law Entities by Common Law Jurisdictions," Trusts & Trustees 2007/ Volume 13, Number 9, November 2007 Co-author, "The Implications for Trustees of the Possible EU Savings Directive Reforms," Trusts & Trustees 2007/ Volume 13, Number 9, November 2007 Presenter, "La convention de double imposition Suisse-US," Swiss-American Chamber of Commerce, Geneva, 27 September 2007 Presenter, "Imposition des immeubles et des valeurs mobilières situés aux Etats-Unis," Swiss- American Chamber of Commerce, Geneva, 27 September 2007 Co-presenter, "Family Retreats and the Role of the Private Bank or Trust Company," Business Briefing, Zurich, 10 July 2007 Co-presenter,"Cas des citoyens américains vivant en France," Séminaire European Private Banking: la France au centre des enjeux, Paris, 26 April 2007 Co-presenter, "Assurance-vie, Trust et Transfert de Résidence Fiscale France - Cas pratiques," Montreux Private Banking Conference, Montreux, March
& FINANCIAL SERVICES US TAX & FINANCIAL SERVICES ACROSS THE WORLD. ustaxfs.com
& FINANCIAL SERVICES US TAX & FINANCIAL SERVICES ACROSS THE WORLD Company Overview The US Tax & Financial Services specialist team of cross border advisors provides tax advice, guidance, planning and compliance
More informationOwn. Understand. Save
Own Understand Save Buying and owning a French residential property in 2015 Tax and other considerations for non-french tax resident owners Tax and other considerations for non-french tax resident owners
More informationWealth Management. Instinctively global
Wealth Management Instinctively global In an integrated global economy clients need an integrated global law firm The wealth management landscape is changing and with it the needs of our clients. An instinctively
More informationPrivate banking: the post-eldorado era
Private banking: the post-eldorado era Michel Juvet Partner 9 June 2015 All crises beget new regulations 2008: the turning point Client protection MIFID, UCITS, FIDLEG Bank balance sheets Basel III Banking
More informationExchange of Information 21.04.2015
Exchange of Information 21.04.2015 Changing Tax World Global Changes Growing transparency following the global economic downturn of 2008 Focus on tax issues by media Rise in reputation risk linked with
More informationGoing to Combat for Your International Client: Avoiding Landmines and Other Hot Topics in 2012/2013
Going to Combat for Your International Client: Avoiding Landmines and Other Hot Topics in 2012/2013 Presented to the Washington DC Estate Planning Council November 27, 2012 The City Club of Washington
More informationRAPPORT FINANCIER ANNUEL PORTANT SUR LES COMPTES 2014
RAPPORT FINANCIER ANNUEL PORTANT SUR LES COMPTES 2014 En application de la loi du Luxembourg du 11 janvier 2008 relative aux obligations de transparence sur les émetteurs de valeurs mobilières. CREDIT
More information_ EN. Wealth Planning Solutions. Together for you
_ EN Wealth Planning Solutions Together for you Wealth Planning Solutions MANAGEMENT OF YOUR WEALTH TODAY Today the management of your wealth is not limited to the management of your assets in the bank.
More informationUS FATCA, CRS and EUSD Insurance Considerations
US FATCA, CRS and EUSD Insurance Considerations Prepared for Swiss-American Chamber of Commerce Tax Chapter Conference June 2014 Carl Emanuel Schillig Objective and key features of US FATCA, OECD CRS and
More informationDestination USA or the Round Trip Experience for Some! Immigration & Tax Planning
American Chamber of Commerce in Hong Kong Destination USA or the Round Trip Experience for Some! Hong Kong January 18, 2013 Immigration & Tax Planning AmCham Immigration & Tax Planning Table of Contents
More informationThe OECD s Harmful Tax Practices Initiative
The OECD s Harmful Tax Practices Initiative Seven and a half years after the publication of Tax Haven list. *********** Rowena G. Bethel, Legal Advisor Ministry of Finance, Government of The Bahamas STEP
More informationPRESS RELEASE. Internal Revenue Service - Criminal Investigation Chief Richard Weber
PRESS RELEASE Internal Revenue Service - Criminal Investigation Chief Richard Weber Date: Nov. 19, 2015 Contact: CI Release #: *CI-HQ-COMMUNICATIONSEDUCATION@ci.irs.gov IRS Criminal Investigation CI-2015-11-19-A
More informationWEALTH MANAGEMENT. Review of tax compliance procedure for undisclosed foreign assets
Olivier HOEBANX Associé BMH AVOCATS Review of tax compliance procedure for undisclosed foreign assets Introduction For several years, many countries have been introducing measures designed to punish taxpayers
More information& FINANCIAL SERVICES US TAX & FINANCIAL SERVICES ACROSS THE WORLD
& FINANCIAL SERVICES US TAX & FINANCIAL SERVICES ACROSS THE WORLD Company Overview Established more than 25 years ago, US Tax and Financial Services Group handles the cross-border individual, corporation
More informationLAW PRACTITIONERS VOCATIONAL COURSE (ATTORNEYS, BARRISTERS and NOTARIES) (SUBJECT TO APPROVAL)
1. Objectives LAW PRACTITIONERS VOCATIONAL COURSE (ATTORNEYS, BARRISTERS and NOTARIES) (SUBJECT TO APPROVAL) The Law Practitioners Vocational Course offers high-quality training in legal principles from
More informationUS Citizens Living in Canada
US Citizens Living in Canada Income Tax Considerations 1) I am a US citizen living in Canada. What are my income tax filing and reporting requirements? US Income Tax Returns A US citizen residing in Canada
More informationRudolph Claus and the Extra-Territorial Enforcement of US. Tax Law. Michael J. Legamaro
Rudolph Claus and the Extra-Territorial Enforcement of US Tax Law Michael J. Legamaro 1 Story of Rudolph Claus Rudolph is a US citizen born in US while Austrian-citizen parents were vacationing He has
More informationIncome Tax and Social Insurance
The Global Employer: Focus on Global Immigration & Mobility Income Tax and Social Insurance An employee who works abroad is always concerned about the possibility of increased income taxation and social
More informationFrance Updates Foreign Tax Relief Rules for Residents
Volume 80, Number 3 October 19, 2015 France Updates Foreign Tax Relief Rules for Residents by Philippe Derouin Reprinted from Tax Notes Int l, October 19, 2015, p. 261 France Updates Foreign Tax Relief
More informationSeptember 2014. I hope you will find the enclosed articles to be of interest and I wish you happy reading!
September 2014 It is my pleasure to welcome you to the Autumn edition of La Mondiale Expat News which focuses on several important regulatory and tax developments at both EU and national levels. I m also
More informationTTN Conference Buenos Aires 2014. Major International Tax Aspects of the Chilean Tax Reform
TTN Conference Buenos Aires 2014 Major International Tax Aspects of the Chilean Tax Reform Outline 1. New source rules on Chilean debt instruments & interest 2. Obligation to report investments made abroad
More informationTop 10 Tax Considerations for U.S. Citizens Living in Canada
Top 10 Tax Considerations for U.S. Citizens Living in Canada Recent Canadian media reports have estimated that there are approximately one million U.S. citizens living in Canada and that a relatively low
More informationCYPRUS INTERNATIONAL TRUSTS. A. THEORETICAL BACKGROUND Cyprus International Trusts very much follow the way UK trusts operate.
CYPRUS INTERNATIONAL TRUSTS Cypriot trust law has been shaped on the basis of UK law and the Cyprus Trustee Law Cap.193 emulates the English Trustee Act 1925. Concerning the current Cyprus legislative
More informationCorrective U.S. Tax Compliance for Dual Status and Foreign Taxpayers Andrew Bernknopf, Esq., Member:
Corrective U.S. Tax Compliance for Dual Status and Foreign Taxpayers Andrew Bernknopf, Esq., Member: This article provides an overview of corrective United States tax compliance measures for individuals
More informationTAX CONSEQUENCES FOR U.S. CITIZENS AND OTHER U.S. PERSONS LIVING IN CANADA
March 2015 CONTENTS U.S. income tax filing requirements Non-filers U.S. foreign reporting requirements Foreign trusts Foreign corporations Foreign partnerships U.S. Social Security U.S. estate tax U.S.
More information8 THINGS YOU MUST KNOW BEFORE THE IRS CALLS YOU
8 THINGS YOU MUST KNOW BEFORE THE IRS CALLS YOU Contact Us Today to Schedule a Free Consultation. Call 866-784-0023 or visit www.mlhorwitzlaw.com 8 Things You Must Know Before the IRS Calls You What is
More informationHow To Limit Tax Competition In Swissitzerland
Robert Waldburger University of St. Gallen Tax competition in Europe National Report Switzerland I. General aspects of the domestic tax situation 1. The notion of 'tax competition' in domestic legal and
More informationWEALTH MANAGEMENT: CROSS-BORDER SOLUTIONS MADE IN LUXEMBOURG
WEALTH MANAGEMENT: CROSS-BORDER SOLUTIONS MADE IN LUXEMBOURG Moderator: Per Andelius, Legal Councellor Experts: Peter Kubicki, Managing Director, Skandinaviska Enskilda Banken Flemming Lauridsen, Managing
More informationLegal Aspects of Doing Business in Russia
Legal Aspects of Doing Business in Russia Dmitry Labin Professor, Moscow Institute of International Relations (MGIMO University) Senior Counsel, Danilov & Konradi LLP ROADSHOW Portugal Global, 22 September
More informationWealth Management. Global. Informed choices
Wealth Management Global Informed choices YOUR CHALLENGE There are many legal intricacies to growing and preserving wealth. Wealth management paradigms are shifting as transparency developments take hold
More informationbetween Italy and Switzerland
Roadmap on the Way Forward in Fiscal and Financial Issues between Italy and Switzerland Taking note of the recent developments in the area of international taxation, in particular: the commitment of the
More informationValue through Wealth Planning - Key trends in taxation of private investors. Prof. Pierre-Marie Glauser
Value through Wealth Planning - Key trends in Prof. Pierre-Marie Glauser Introduction (1) Wealth Management & Taxes Funds are Not declared Declared No taxes due Tax planning not necessary Relevant tax
More informationDispelling Fear! What are your fears?! - Criminal implications! - Cost of penalties! - Cost of getting compliant with advisors!
Dispelling Fear! What are your fears?! - Criminal implications! - Cost of penalties! - Cost of getting compliant with advisors! Do not fear the consequences, get the facts:! Each Individual is unique!
More informationYour Taxes: IRS grants 3-week extension for its tax-amnesty program
Your Taxes: IRS grants 3-week extension for its tax-amnesty program Sep. 22, 2009 KEVIN E. PACKMAN and LEON HARRIS, THE JERUSALEM POST This article is an urgent update for US taxpayers... and it comes
More informationBritish boy marries American
British boy marries American girl! An Americanʼs Reporting Responsibility! The USA imposes personal income taxes based on the principle citizenship taxation under which all citizens of the United States
More informationONSHORE VS. OFFSHORE FEATURES AND BENEFITS. by Datin Isharidah Ishak, TEP First Fiduciary (Labuan) LLP
ONSHORE VS. OFFSHORE FEATURES AND BENEFITS by Datin Isharidah Ishak, TEP First Fiduciary (Labuan) LLP Datin Isharidah Ishak, TEP First Fiduciary (Labuan) LLP LLB (Hons) London University Barrister-at-Law
More informationInvestment Funds. Professional Qualification in. Professional Qualification
Professional Qualification in Investment Funds Professional Qualification Luxembourg is recognized as a centre of excellence for the domiciliation and the administration of investment funds. The ever growing
More informationOffshore Tax Evasion: US Initiatives
Scott D. Michel, Caplin & Drysdale This Article discusses the US reporting rules for US taxpayers with foreign accounts and assets (including FBAR and FATCA), the civil penalties for non-compliance with
More informationExpatriation - A Comparison of Tax Issues in the US & UK in an Increasingly Mobile World
Expatriation - A Comparison of Tax Issues in the US & UK in an Increasingly Mobile World Henry Christensen III Jay E. Rivlin www.mwe.com Boston Brussels Chicago Düsseldorf Frankfurt Houston London Los
More informationSwiss-American Chamber of Commerce Corporate Tax Reform - Impacts on Swiss and Other European Companies
Swiss-American Chamber of Commerce Corporate Tax Reform - Impacts on Swiss and Other European Companies Marc J. Gerson Rocco V. Femia May 25-26, 2011 U.S. Tax Reform Recognized Need for Fundamental U.S.
More informationExpatriation A comparison of tax issues in the US & UK in an increasingly mobile world
London New York Geneva Expatriation A comparison of tax issues in the US & UK in an increasingly mobile world Greenwich Hong Kong Richard Cassell Penelope Williams Milan New Haven UK Perspective What are
More informationIRS Offshore Voluntary Disclosure Program
IRS Launches Third Offshore Voluntary Disclosure Program SUMMARY On January 9, 2012, the Internal Revenue Service (the IRS ) issued a news release announcing that the IRS is opening a third Offshore Voluntary
More informationBär & Karrer February 2014
Bär & Karrer February 2014 "White Money Strategy" in Switzerland Saverio Lembo and Anne Valérie Julen Berthod Combating abuses in the areas of money laundering and taxation is the major objective of the
More informationRadio X June 19 Broadcast Foreign Asset Reporting Questions & Answers
Radio X June 19 Broadcast Foreign Asset Reporting Questions & Answers 1. What is the FBAR filing? FBAR is the acronym for the Foreign Bank Account Report that must be filed annually with the IRS to report
More informationHOLDING COMPANIES TRADING COMPANIES ROYALTY - FINANCE COMPANIES. Member of the European Union CYPRUS
HOLDING COMPANIES TRADING COMPANIES ROYALTY - FINANCE COMPANIES Member of the European Union CYPRUS Focus Business Services (Cyprus) Ltd A recognised and well-established Trust Company The Focus Business
More informationSOME REFERENCE MATERIALS INCLUDING WEBSITES
SOME REFERENCE MATERIALS INCLUDING WEBSITES BOOKS 1. Luc Thévenoz, La fiducie, cendrillon du droit suisse. Proposition pour une réforme. Société suisse des juristes. Rapports et communications, fascicule
More informationThe Mexican Tax Authorities Man Up The new tax audit tools now available to the Mexican government
The Mexican Tax Authorities Man Up The new tax audit tools now available to the Mexican government Abel Francisco Mejia Cosenza May 2014 New Tools for International Tax Enforcement 1. Relevant Issues of
More informationCross-Border Tax Enforcement Developments and Trends Where Are the U.S. Department of Justice and the IRS Headed?
Cross-Border Tax Enforcement Developments and Trends Where Are the U.S. Department of Justice and the IRS Headed? Steven L. Cantor, Cantor & Webb Daniel W. Levy, McKool Smith February 6, 2015 Trends &
More informationAmericans in the UK Need to Avoid this Catch-22 Investment Trap
Americans in the UK Need to Avoid this Catch-22 Investment Trap By David Kuenzi, Thun Financial Advisors, Copyright 2015 2015 Summary The U.S. Passive Foreign Investment Company (PFIC) tax regime raises
More informationThe use of Cyprus structures in international tax planning
The use of Cyprus structures in international tax planning Tax and other advantages Tax planning ideas - structures 1 Terms of reference Purpose - basis of preparation - assumptions: This presentation
More informationTHE ALLIANCE FOR RENEWABLE ENERGY ACCESS AND SUSTAINABILITY. Sustainability
THE ALLIANCE FOR RENEWABLE ENERGY ACCESS AND SUSTAINABILITY Strategy AREAS action scope: the Death Valley: Numerous infrastructure development projects exist in developing regions that address populations
More informationTREATIES AND OTHER INTERNATIONAL ACTS SERIES 12859. Agreement Between the UNITED STATES OF AMERICA and CONGO
1 TREATIES AND OTHER INTERNATIONAL ACTS SERIES 12859 EMPLOYMENT Agreement Between the UNITED STATES OF AMERICA and CONGO Effected by Exchange of Notes Dated at Washington April 11 and May 23, 1997 2 NOTE
More informationFATCA Frequently Asked Questions
FATCA Frequently Asked Questions Contents FATCA Frequently Asked Questions... 1 General...2 1. What is FATCA?... 2 2. What is the purpose of the Cyprus-U.S. Intergovernmental Agreement?... 3 3. When will
More informationBlack money: Money acquired, transferred or used illegally or through an unregulated or untaxed market.
Glossary Arm s length principle: The OECD guideline is the governing principle underpinning international corporate taxation. The principle determines the price one subsidiary of a multinational corporation
More informationSUPPLEMENT N 4 DATED 12 May 2014 TO THE BASE PROSPECTUS DATED 22 NOVEMBER 2013. BPCE Euro 40,000,000,000 Euro Medium Term Note Programme
SUPPLEMENT N 4 DATED 12 May 2014 TO THE BASE PROSPECTUS DATED 22 NOVEMBER 2013 BPCE Euro 40,000,000,000 Euro Medium Term Note Programme BPCE (the Issuer ) may, subject to compliance with all relevant laws,
More informationAfter making a clear distinction between the legal and economic ownership, van Bladel sets to define the beneficial ownership:
Page1 Gist of the News Tax Havens, Tax Evasion and Banking Secrecy According to Bloomberg.com on October 29, 2014: Governments around the world closed in on tax evaders with an automatic data-sharing agreement
More informationUS Voluntary Disclosure
what you need to know, and how we can help US Voluntary Disclosure what you need to know, and how we can help www.withersworldwide.com www.withersworldwide.com Introduction Countries throughout the world
More informationBelgium in international tax planning
Belgium in international tax planning Presented by Bernard Peeters and Mieke Van Zandweghe, tax division at Tiberghien Belgium has improved its tax climate considerably in recent years. This may be illustrated
More informationGlobal Tax and Legal September 2014. OECD s BEPS initiative a global survey Multinational survey results
Global Tax and Legal September 2014 OECD s BEPS initiative a global survey Multinational survey results OECD s BEPS initiative Multinational survey results The purpose of Deloitte s recent survey, OECD
More informationTax information exchange with the US Mexico as applicant State
Tax information exchange with the US Mexico as applicant State Society of Trust and Estate Practitioners Abel Francisco Mejia Cosenza January 2014 Tax Information Exchange 1. International background and
More informationUpdate on tax policy developments in the OECD (the 'BEPS' initiative) EC (agressive tax planning) and the Dutch response
Update on tax policy developments in the OECD (the 'BEPS' initiative) EC (agressive tax planning) and the Dutch response Caroline Silberztein (BM Paris), Erik Scheer and Wouter Paardekooper Current Tax
More informationHow To Disclose Your Foreign Bank Accounts And Avoid Criminal Prosecution! FIVE STONE. tax advisers
How To Disclose Your Foreign Bank Accounts And Avoid Criminal Prosecution! Do you have or think you may have a foreign bank account that should be disclosed to the United States Government? Have you received
More informationOECD Best Practices for Budget Transparency
OECD Best Practices for Budget Transparency OECD, 2002. Software: 1987-1996, Acrobat is a trademark of ADOBE. All rights reserved. OECD grants you the right to use one copy of this Program for your personal
More informationUS Voluntary Disclosure
what you need to know, and how we can help www.withersworldwide.com Introduction Countries throughout the world have committed to redefining banking secrecy laws so as to no longer protect any form of
More informationREQUEST FORM FORMULAIRE DE REQUETE
REQUEST FORM FORMULAIRE DE REQUETE ON THE BASIS OF THIS REQUEST FORM, AND PROVIDED THE INTERVENTION IS ELIGIBLE, THE PROJECT MANAGEMENT UNIT WILL DISCUSS WITH YOU THE DRAFTING OF THE TERMS OF REFERENCES
More informationTHE IRS RACE FOR INTERNATIONAL TAX COMPLIANCE
Today s session THE IRS RACE FOR INTERNATIONAL TAX COMPLIANCE Wednesday, March 27, 2013 1:00 to 2:30 pm EST Speakers Steve Waserstein, Partner, WNF Law, P.L. Waserstein Nunez & Foodman Daniel Foodman,
More information4. International Tax 3 (Course Leader: Roy Saunders, International Fiscal Services and Alan Cinnamon)
Course Modules The MA in Taxation (Law, Administration & Practice) Whether the MA is to be completed in one or two years, each candidate must complete either 10 modules or 7 modules and a 12,000 word dissertation
More informationArticle 26 (Exchange of Information) of the Protocol to the Double Tax Treaty between Cyprus and Russia
Article 26 (Exchange of Information) of the Protocol to the Double Tax Treaty between Cyprus and Russia The Protocol The Protocol to the Double Taxation Agreement (DTA) between Cyprus and Russia was signed
More informationThe new French regulation on gaming: Anything new in terms of payment?
[Prénom Nwww.ulys.net The new French regulation on gaming: Anything new in terms of payment? Etienne Wery Attorney at law at Brussels and Paris Bars Senior lecturer at university etienne.wery@ulys.net
More information" HOUSE OF REPRESENTATIVES! ADDITIONAL PROTOCOL MODIFYING THE INCOME TAX CONVENTION WITH MEXICO
104TH CONGRESS EXEC. REPT. " HOUSE OF REPRESENTATIVES! 1st Session SENATE 104 6 ADDITIONAL PROTOCOL MODIFYING THE INCOME TAX CONVENTION WITH MEXICO AUGUST 10 (legislative day, JULY 10), 1995. Ordered to
More informationGeorges Corm Economic & Financial Consultancy Office
Georges Corm Economic & Financial Consultancy Office Since 1985 Office n 906, Starco centre (Block A), Georges Picot street, Mina El Hosn, Beirut, Lebanon Tel & Fax: 961 1 370130 365697 E-mail: gecorm@inco.com.lb
More informationPresentation by Jennifer Coates for the American Immigration Lawyers Association
Tax Issues for Non- Citizens What Immigration Lawyers Need to Know Presentation by Jennifer Coates for the American Immigration Lawyers Association Principal, Jenny Coates Law, PLLC Seattle and Bainbridge,
More informationU.S. Taxation and information reporting for foreign trusts and their U.S. owners and U.S. beneficiaries
Private Company Services U.S. Taxation and information reporting for foreign trusts and their U.S. owners and U.S. beneficiaries United States (U.S.) owners and beneficiaries of foreign trusts (i.e., non-u.s.
More informationLecture 5: Wealth & property taxes over time & across countries (check on line for updated versions)
Public Economics: Tax & Transfer Policies (Master PPD & APE, Paris School of Economics) Thomas Piketty Academic year 2015-2016 Lecture 5: Wealth & property taxes over time & across countries (check on
More informationBelgium: A new obligation to declare foreign private wealth structures
Belgium: A new obligation to declare foreign private wealth structures Gerd D Goyvaerts* Introduction Over the last decade Belgium has been evolving from a country with a fairly beneficial tax system for
More informationEuropeans and their bankcards
Europeans and their bankcards I cittadini europei e le loro carte di pagamento bancario... risultati di una ricerca sul campo ABI Meeting Carte 2003, Rome 7th November 2003 David Stephenson Groupement
More informationGerman Tax Facts. The Expatriate Financial Guide to Germany
The Expatriate Financial Guide to Germany German Tax Facts Introduction Tax Year Assessment Basis Income Tax Taxation in Germany occurs at a national and municipal level. The Ministry of Finance controls
More informationAsset Tracing. PC.DEL/790/12/Rev.1 4 September 2012. Seminar Identifying, Restraining and Recovering Stolen Assets in the OSCE Region Session IV
Seminar Identifying, Restraining and Recovering Stolen Assets in the OSCE Region Session IV Jean-Bernard Schmid State Prosecutor, Geneva PC.DEL/790/12/Rev.1 4 September 2012 ENGLISH only Asset Tracing
More informationprecision amidst complexity US Tax Aspects
precision amidst complexity Swiss/US/UK Pension Issues US Tax Aspects Darlene F. Hart U.S. Tax & Financial Services Established in 1986 in London, England Offices in Zurich & Geneva since 2003 Firm of
More informationThe Perfect Storm Has the Tide Turned Against Offshore Tax Evasion?
The Perfect Storm Has the Tide Turned Against Offshore Tax Evasion? By Jason B. Freeman, JD, CPA The government is building momentum in its effort to turn the tide against offshore tax evasion. With the
More informationCorrecting IRS Income Tax and Foreign Asset Reporting Problems
Correcting IRS Income Tax and Foreign Asset Reporting Problems D. Sean McMahon, JD, LLM Boston, Massachusetts www.mcmahontaxlaw.com D. Sean McMahon Former Senior Attorney with the IRS Office of Chief Counsel
More informationPhD Program in Pharmaceutical Sciences From drug discovery to the patient Training the next generations of pharmaceutical scientists
PhD Program in Pharmaceutical Sciences From drug discovery to the patient Training the next generations of pharmaceutical scientists Section des sciences pharmaceutiques Univerisité de Lausanne, Université
More informationHow to prepare for tax raids and other aggressive audit techniques
How to prepare for tax raids and other aggressive audit techniques With a focus on attorney-client privilege/work-product doctrine in Europe and the US Tax Dispute Resolution Group Milan 6 February 2014
More informationBENEFITS & COMPENSATION INTERNATIONAL TOTAL REMUNERATION AND PENSION INVESTMENT
BENEFITS & COMPENSATION INTERNATIONAL TOTAL REMUNERATION AND PENSION INVESTMENT Proposed IRS Regulations Exempt Some Non-US Retirement Plans from FATCA David W. Powell and Anubhav Gogna David Powell is
More informationControlling arms brokers operating from abroad: Challenges and policy options for EU states. Holger Anders, researcher 3 August 2009
Note d Analyse Controlling arms brokers operating from abroad: Challenges and policy options for EU states 1 Abstract Holger Anders, researcher 3 August 2009 A lack of controls on arms brokers operating
More informationReal estate acquisition structures in Europe: the main tax issues
Real estate acquisition structures in Europe: the main tax issues The increasing budget requirements of European countries and their implications for taxpayers CMS Annual Tax Conference - Thursday 9 February
More informationINTERNATIONAL GREER & WALKER, LLP CERTIFIED PUBLIC ACCOUNTANTS
INTERNATIONAL GREER & WALKER, LLP CERTIFIED PUBLIC ACCOUNTANTS GREER & WALKER, LLP CERTIFIED PUBLIC ACCOUNTANTS WHO IS GREER & WALKER, LLP? Founded in 1984, Greer & Walker, LLP is the largest Charlotte-based
More informationShow Me The Money: Foreign Asset Reporting of Equity and Cash Incentive Awards
Show Me The Money: Foreign Asset Reporting of Equity and Cash Incentive Awards SPEAKERS Valerie H. Diamond, Baker & McKenzie LLP, San Francisco, CA (US) Narendra Acharya, Baker & McKenzie LLP, Chicago,
More informationVeritas Storage Foundation 5.0 Software for SPARC
Veritas Storage Foundation 5.0 Software for SPARC Release Note Supplement Sun Microsystems, Inc. www.sun.com Part No. 819-7074-10 July 2006 Submit comments about this document at: http://www.sun.com/hwdocs/feedback
More informationHow To Tax A Holding Company
Investing in Latin America through Spain: Planning Opportunities 11th Annual Latin American Tax Conference Miami, Florida 10-11 March 2010 Luis Carbajo, Isabel Otaola, Joaquin Kersman, Clarissa Machado,
More informationHow To Become A Successful Computer Scientist
EIT ICT Labs Information & Communication Technology Labs Master in ICT Comment passer 1 an ailleurs en Europe, puis revenir à UNS dans le M2 IFI Parcours UBINET EIT ICT Labs Strategy Integrating the Knowledge
More informationThird Supplement dated 8 September 2015 to the Euro Medium Term Note Programme Base Prospectus dated 12 December 2014
Third Supplement dated 8 September 2015 to the Euro Medium Term Note Programme Base Prospectus dated 12 December 2014 HSBC France 20,000,000,000 Euro Medium Term Note Programme This third supplement (the
More informationInternational Data Safeguards & Infrastructure Workbook. United States Internal Revenue Service
International Data Safeguards & Infrastructure Workbook United States Internal Revenue Service March 20, 2014 FOR FATCA IMPLEMENTATION Table of Contents 1.1 Purpose of Document... 4 1.2 Current State of
More informationThe Effect of Residency in International Estate Planning
The Tax Adviser September 2006 The Effect of Residency in International Estate Planning Clients are more likely than ever to have a financial interest subject to the tax laws of another county. This article
More informationWHAT MATTERS MOST TO CORPORATE COUNSEL IN E-DISCOVERY MANAGEMENT. Presenting the results from BDO s inaugural Inside E-Discovery Survey
WHAT MATTERS MOST TO CORPORATE COUNSEL IN E-DISCOVERY MANAGEMENT Presenting the results from BDO s inaugural Inside E-Discovery Survey 1 ACEDS Membership Benefits Training, Resources and Networking for
More informationSPECIAL TAX ISSUES FOR EXPATRIATE AMERICANS
SPECIAL TAX ISSUES FOR EXPATRIATE AMERICANS Anthony Malik Point Square Consulting P: (770) 845-9289 F: (770) 628-0086 E: tony@pointsquaretax.com Presented: July, 2015 Atlanta Chapter, Georgia Association
More informationLONDON NEW YORK THE PREMIER UK/US TAX FIRM TRANSATLANTIC TAX AND ACCOUNTING
LONDON NEW YORK THE PREMIER UK/US TAX FIRM TRANSATLANTIC TAX AND ACCOUNTING Our specialist international tax focus is what makes us different. It s why clients have been trusting Frank Hirth since 1975.
More informationtax update October 2014
tax update October 2014 Summary Luxembourg news 3 Luxembourg budget 2015 3 Luxembourg-France Double Tax Treaty amended: capital gains on the disposal of shares in companies ultimately invested in French
More informationPlanning your future.
Planning your future. Preserving your wealth. We live in a world whose main constant is change. 2 Introduction Introduction 3 Structuring your wealth in a changing world. We live in a world whose main
More information