“Foreign Account Tax Compliance Act (FATCA) Issues for Fund Managers” by Kenneth Werner published in the Journal of International Commercial Law

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October 11, 2013

Richards Kibbe & Orbe LLP partner Kenneth E. Werner authored “Foreign Account Tax Compliance Act (FATCA) Issues for Fund Managers,” which was published in the Journal of International Commercial Law.

In the article, Mr. Werner discussed how the Foreign Account Tax Compliance Act is an important development in the United States’ efforts to combat tax evasion by U.S. persons holding investments in offshore accounts.

The provisions of FATCA will affect all non-U.S. investment funds, as well as all U.S. investment funds that either have foreign entities as investors or transact business with foreign entities. After providing some background, Mr. Werner addresses what non-U.S. investment funds will have to do to comply with FATCA to avoid the withholding taxes it imposes.

Click here to read “Foreign Account Tax Compliance Act (FATCA) Issues for Fund Managers.”


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