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FATCA

This category contains 2 posts

Taxation of Trusts ed 3

  The taxation of trusts is a dynamic and ever-changing landscape. The third edition of Taxation of Trusts published this week (September 2016) has been up-dated to incorporate recent case law developments and legislative amendments.  The text also considers the application of FATCA to trusts and proposed new reforms to the disclosure rules and closely … Continue reading

Trusts and privacy

In New Zealand the Law Commission has recommended that there not be a register of trusts in New Zealand.  See Review of the Law of Trusts: A Trusts Act for New Zealand at 18.28. The Law Commission view that this is too blunt an instrument to use to improve accountability to beneficiaries. While the privacy … Continue reading