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Member Articles


National Budget 2014/2015 – Matters for Commerce at a Glance

Contact: Delaney Partners (Bahamas) The Government’s Budget for 2014/2015 was presented in Parliament on Wednesday, 28 May 2014 by the Rt. Hon. Perry G. Christie, MP, Prime Minister and Minister of Finance.  The ...

Additional Action Required by Late Filers of Form 5500 (Even Those That Have Already Filed)

Contact: Lawrrence Jenab; Spencer Fane Britt & Browne LLP (Missouri, USA) Plan administrators who fail to timely file Form 5500 annual reports for their retirement plans may be subject to penalties under both ERISA ...

FATCA - What do trustees need to do? and Mini FATCAs

Contact: Boodle Hatfield (London, England)   FATCA - What do trustees need to do?   The UK and US governments have reached an agreement to implement a US law, the Foreign Account Tax Compliance Act (FATCA ...

Australia's 2014/2015 Federal Budget

Contact: ESV Chartered Accountants (Sydney, Australia) Joe Hockey handed down his first Federal budget in what is clearly a testing time for the Government. The 2014-2015 Federal Budget contained few announcemen ...

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