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Member Articles


FATCA UPDATE – Bahamas Agreement “In Effect”

Contact: Delaney Partners (Bahamas) On 18 April 2014 The Bahamas Government announced that it had approved in principle the Model 1 Agreement with the US Government to implement the Foreign Account Tax Compliance Act ( ...

IRS Issues Same-Sex Guidance: Many Qualified Plans Must Amend By Year-End

Contact: Robert Browning; Spencer Fane Britt & Browne LLP (Missouri, USA) On April 4, 2014, the IRS issued long-awaited guidance regarding the application of the Supreme Court’s 2013 decision in United States v. ...

ATO Steps Up Activity on Collections

Contact: ESV Chartered Accountants (New South Wales, Australia) We are sure you are aware there has been a lot of press recently about the ATO stepping up its activity in respect to the ongoing collection of tax on a ti ...

Hoffman Death Highlights All-Too-Common Estate Planning Oversight

Contact: Berdon LLP (New York, New York, USA) At the moment of his untimely death, actor Phillip Seymour Hoffman was a widely respected actor who had amassed considerable wealth. At the time he signed his will in 2004, ...

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