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The definition of investment entities under FATCA, under the model IGA and under the UK IGA, regulations, guidance notes varies in important respects. Andrey Krahmal (Temple Tax Chambers) provides a summary of how the rules apply to investment entities most frequently encountered in practice.

Jayne Newton takes a look at the recently signed UK/Isle of Man intergovernmental agreement and its significance

The practical difficulties may be harder than expected to deal with, claims James Coward