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Searching Content indexed under Wealth Management by Stikeman Elliott LLP ordered by Published Date Descending.
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U.S. Supreme Court Refuses To Hear Challenge To FATCA
The U.S. Supreme Court has declined to hear an appeal from the U.S. Court of Appeals' ruling in the Crawford case, in which the constitutionality of FATCA was unsuccessfully argued.
United States
24 Jul 2018
2
Hedge Fund Investments Survive Section 94.1 Challenge
Although based in low-tax jurisdictions, Tax Court finds business reasons for investments overshadowed their tax benefits.
Canada
3 Oct 2016
3
Gerbro Inc. v. The Queen: Clarifying The Landscape For Canadians Investing In Offshore Hedge Funds
On July 22, 2016, the Tax Court of Canada released its highly anticipated decision in Gerbro v. R dealing with the offshore investment fund property rules in section 94.1 of the Income Tax Act.
Canada
19 Sep 2016
4
The End Of Financial Privacy?
This article summarizes CRS reporting for trusts in the private wealth and estate planning context.
European Union
24 Nov 2015
5
IRS Publishes Instructions For FACTA Form W-8BEN-E
The long awaited instructions for Form W-8BEN-E were finally posted on the IRS website on June 24, 2014.
Canada
7 Jul 2014
6
U.K. "Round the World" Scheme Grounded - Determining Where Central Management and Control Resides Becomes More Complicated
It was a bright and calm day when Mr. Smallwood, a U.K. resident, decided to suggest that a Jersey Trust of which he was the settlor, and in which he maintained an interest, should dispose of certain shares.
Canada
16 Aug 2010
7
Implications For Investment Funds Of New Standards For Canadian GAAP
The Accounting Standards Board of the Canadian Institute of Chartered Accountants has issued a new set of financial reporting standards that address accounting and disclosure for financial instruments.
Canada
11 Dec 2006
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