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‘Heads up’ – FATCA Final Regulations

The US Internal Revenue Service and US Treasury  have published what we regard as one of the most important sets of regulations to appear in some time – at least for anyone who happens to be a trustee of one or more trustee documented trusts; or who is  a compliance specialist with an institution such […]

US Supreme Court Wayfair ruling impacts non-US companies

A US Supreme Court ruling last June is expected to impact every company that sells goods or services into the US within months, or even weeks and days. In many places, it has already begun. The ruling, South Dakota v. Wayfair, is considered precedent-setting because of its finding that US states may charge tax on purchases made […]

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