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Monthly Archives: February 2014

UK Trusts Reporting Requirements Under the UK-US IGA (FATCA)

STEP, alongside ICAEW and the Law Society, has recently published a guide to help trustees determine the status of UK trusts under the UK/US Foreign Account Tax Compliance Act (FATCA) intergovernmental agreement.  In his latest blog post George Hodgson, Deputy Chief Executive of STEP,  tells us why practitioners need to consider urgently the status of…
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Supreme Court Restricts the Jurisdictional Reach of US Courts

Supreme Court clarifies the jurisdictional reach of US courts over foreign corporations | Lexology lexology.com   On January 14, 2014, the US Supreme Court, in a unanimous judgment, once again reversed a lower court’s assertion of extraterritorial jurisdiction over a foreign corporation. The Court’s decision in Daimler AG v. Bauman et al. held that a US…
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