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ARTICLE · 29 DECEMBER 2016

Mudanças Importantes Referentes Ao Sponsoring Entities.

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Algumas estruturas de fundos de investimentos utilizam o conceito de sponsoring entity para cumprir as regras de U.S. FATCA pelo qual a sponsoring entity concorda...

Cayman IslandsTax
DMS Offshore Investment Services
DMS Offshore Investment Services
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Algumas estruturas de fundos de investimentos utilizam o conceito de sponsoring entity para cumprir as regras de U.S. Foreign Account Tax Complice Act ("FATCA") pelo qual a sponsoring entity concorda em realizar todos os requisitos de due diligence, retenções devidas, relatório e outras obrigações para fins FATCA em nome das entidades patrocinadas . As entidades patrocinadas podem usar o Global Intermediary Identification Number ("GIIN") da entidade patrocinadora. A partir de 1 de Janeiro de 2017, as sponsored entities não poderão utilizar o número de GIIN da entidade patrocinadora (sponsoring entity) e a entidade patrocinadora será obrigada a obter GIINs separados para algumas das suas entidades patrocinadas.

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