Denise Hintzke and Douglas Scott of Deloitte Tax LLP discuss recent, significant changes made to the Cayman Islands common reporting standard (CRS) regime for financial institutions, including an expansion of the pool of persons subject to Cayman CRS reporting and a new process for entity self-certification . . .
The US Treasury Department updated its FATCA website on August 22, reporting that Trinidad and Tobago and the US have signed a Model 1 intergovernmental agreement (IGA). Trinidad and Tobago has been treated as if it has had . . .
The Indian goverment has provided financial institutions with more guidance on how to handle currencies and fixed deposit accounts for purposes of Foreign Account Tax Compliance Act (FATCA) and common reporting . . .