T&T article: Forming financial intermediaries into a fifth column - MDRs and DAC6 for fiduciaries
- In the May 2019 issue of Trusts & Trustees, published by the Oxford University Press, I co-authored an in-depth exploration of the OECD Mandatory Disclosure Rules (MDRs) and the EU's equivalents for CRS Reporting Avoidance under DAC6 with an emphasis on the implications for fiduciaries and other advisors.
- Unfortunately, I cannot yet share the article publicly until the embargo period expires.
- If you have any questions or comments on the article, please send an email to: firstname.lastname@example.org
STEP Journal Article on Tips for Fiduciaries on the Navigation of their FATCA RO Certifications
STEP Journal Article on the FATCA RO Certification Obligations for Sponsored FFIs in Certain Model 1 IGA Jurisdictions
New article for PartnerVine on US Tax and Law Firm Legal Tech
- On 28 March 2018, I posted an article on PartnerVine, a platform for automated legal documentation, concerning the opportunities for US law firms to structure their legal tech offerings in order to take advantage of the deductions available for qualifying income earned through pass-through entities under the 2017 Tax bill
- Check it out here: https://www.partnervine.com/blog/detail/sCategory/191/blogArticle/28
Are US corporate trustees about to be ambushed by FATCA?
The §871(m) Technical and Operational Primer
- The §871(m) Technical and Operational Primer explores technical interpretations of the §871(m) rules as well as the operational implications across the range of derivative instruments and affected parties prominent in the Swiss and pan-European marketplaces
- The Primer may be consumed (a) in full, as a comprehensive set of guidance for the regime and each of its component parts and/or (b) per section, as selective information on the particular topic(s) of interest to the reader
- The Primer may serve as the basis for any written policies and procedures related to the §871(m) regime (as required for QDDs as per the 2017 QI Agreement)
- For an overview of the discrete modules composing the Primer and short guidance on which modules are appropriate for your particular business, please request The §871(m) Technical and Operational Primer Modules and Pricing Matrix by sending an email to: email@example.com
- For more information, please submit an inquiry on our Contact page or send an email to: firstname.lastname@example.org
Behind the 871(m)-Ball: Facing the Challenges of §871(m) Implementation in Switzerland