...Anne-Marie Godfrey; Stuart Leblang; Ron Grabov-Nardini; Monte Jackel Purpose This paper aims to explain how the Bipartisan Budget Act of 2015, as modified by the Protecting Americans from Tax Hikes Act of 2015, changes the way the US Internal Revenue Service will conduct audits of collective...

...Kristen M. Garry; Etienne Gelencsér; Eileen M. O’Pray; Naomi King; Jeffrey B. Tate Purpose – To summarize the principal aspects of USA tax legislation commonly known as the “Foreign Account Tax Compliance Act” (“FATCA”) that may be relevant to non-USA investment funds. Design/methodology...

...Adrienne M. Baker Purpose The purpose of this paper is to highlight areas of particular interest to non‐US investment funds in the second installment of the US Treasury Department's written guidance under the Foreign Account Tax Compliance Act (FATCA). Design/methodology/approach The paper...