July 3, 2022

Internet retailers press their claims in High Court

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By Jamie Schuman, From Supreme Court Brief ’Tis the season for online gift-buying, and a fitting time for the U.S. Supreme Court to hear Direct Marketing Association v. Brohl, a case involving the rights of Internet retailers. At issue is a law that requires merchants who do not have stores in Colorado to notify customers […]

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, […]