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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.

Rob Smith of DLA Piper looks at the UK's new intergovernmental agreements with Guernsey and Jersey

A range of international agreements and cross-border developments have increased tax authorities’ powers to exchange information and give mutual assistance to collect tax debts. Liesl Fichardt and Catherine Francis explain

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

Will we ever see automatic exchange of information across the world, asks Jason Collins

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