Trust protectors: reportable under CRS, but not under FATCA

Introduction
FATCA does not require reporting of US protectors
CRS requires reporting of protectors tax resident in CRS partner jurisdiction
Protector committee does not eliminate CRS reporting
Tax identification number not required if protector not tax resident in CRS partner

FULL ARTICLE http://www.internationallawoffice.com/Newsletters/Offshore-Services/International/Kozusko-Harris-Duncan/Trust-protectors-reportable-under-CRS-but-not-under-FATCA

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