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FATCA and the BVI (a summary guide)

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What is FATCA The Foreign Account Tax Compliance Act (“FATCA”) is a seminal piece of legislation being implemented by the United States (“US”) which has significant implications for its citizens and other US tax residents, in particular those with foreign…
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Why more investment fund managers are turning to the BVI

Investment funds are a significant part of the global capital markets industry. Onshore jurisdictions play an unrivalled role, but increasingly offshore jurisdictions such as the British Virgin Islands (“BVI”) feature in the structures used by onshore investment managers to cater…
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