Description
Session 4 - FATCA, CRS, and Beneficial Ownership Information Exchange
This panel presentation addresses recent developments in automatic tax information exchange, including FATCA and the Common Reporting Standard, as well as recent developments in beneficial owner registries, all with particular attention to how these developments affect globally mobile high net worth clients, including U.S. citizen and resident clients, and U.S. and non-U.S. trusts and trustees.
This webcast covers Session 4 of the series.
In the webcast series, expert faculty will cover the hottest topics facing international estate planning attorneys, including:
- Fiduciary income tax rules that apply to trusts with foreign grantors and non-grantor trusts
- Practical tax and administrative issues for US clients with non-U.S. trusts and similar entities
- Survey of fiduciary and tax developments in Europe and leading offshore financial centers
- Examination of the growing automatic exchange of tax information schemes of FATCA and the Common Reporting System
- Emergence of beneficial ownership registries for companies and trusts
- Current status of Anti-Money Laundering and related issues
- U.S. income and transfer tax regimes applicable to nonresident aliens
- Estate planning issues facing U.S. persons investing overseas, including cross-border investments in Mexico
- U.S. immigration and citizenship rules relevant to estate planning
- Current "mark-to-market" expatriation tax rules
- IRS's current offshore enforcement initiatives and the tax compliance alternatives to U.S. taxpayers
See CLE State Accreditation for credit details.
If you are licensed in New York, this content is appropriate for both newly admitted and experienced New York attorneys. Although, this content is appropriate for all New York attorneys, newly admitted attorneys cannot earn CLE credit for the completion of the course when presented via on-demand.