Monthly : February 2015

New rules regarding the issuance of certificates of residence for Undertakings for Collective Investment

26 February 2015

With the new Circular, Circular L.G.-A. n°61 of 12 February 2015,  the Luxembourg Tax Authorities clarify and provide new rules as from February 2015 concerning the issuance of certificates of residence for Luxembourg Undertakings for Collective Investment (UCIs). The new administrative clarifications are expected to have a positive effect on the Luxembourg UCI market, strengthening Luxembourg’s

Customer and Investor Tax Transparency – Updates on Tax Transparency and Exchange of Information

23 February 2015

Updates highlighted in this issue IRS Releases Revised Publication on FATCA Data Exchange Service with Testing Sessions now available FATCA IDES Sample Test Packet Form 1042-S instructions have been released Bulgaria approves IGA (signed 5 December 2014) Jersey draft guidance Jersey’s statement on tax transparency Poland will participate in the implementation of FATCA Luxembourg draft