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Public Speaking

How To Preserve CRS Compliant and Adequate Investment Structures

GENEVA, TUESDAY 17 APRIL 2018, HOTEL LE RICHEMOND, 14.00-17.30



 









Addressing The Consequences Of Automatic Exchange Of Information On Commonly Used Investment Structures: The Planning Approach


AGENDA


Solving The Problems Of Overlapping Classifications

  • Classification, dual-classification, re-classification of Reporting Financial Institutions and Investment Entity Reporting FI

  • How to apply the rules in circumstances where the CRS may provide overlapping classifications?


Limiting Double (Multiple) Reporting

  • Double reporting explained - scope of OECD FAQ 5

  • Double (multiple) reporting example structures

  • Limiting CRS Double (Multiple) Reporting: Private Trust Company (PTC) structure; Chain of Financial Institution Ownership; Domestic Financial Institution Investment; Settlor exclusion clause; Loan arrangements.


Ensuring Compliance With Anti-Avoidance Rules

  • How to comply with domestic CRS anti-avoidance rules: Account Opening Anti-Avoidance vs. Account Closure; Legal effect of Anti-Avoidance; Best practice compliance protocols

  • (Proposed) OECD Mandatory Disclosure Rules: Scope; Effect; Best practice compliance protocols



 













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