June 8, 2023

Implications of FATCA for Cayman Islands liquidators

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By Jarrod Farley and Michael Makridakis Carey Olsen What is FATCA? FATCA or the Foreign Account Tax Compliance Act, is actually a section of the Hiring Incentives to Restore Employment (HIRE) Act passed into United States law in March 2010, that comes into force on 1 July 2014. It is unique in its extra-territorial reach, […]