JERSEY, 27 APRIL 2017, POMME D'OR HOTEL
Based on OECD sources & Jersey Guidance

A complete practical seminar tailored to the needs of the trust industry taking into account the OECD sources (Handbook, Commentary, FAQ) and, where available, local jurisdiction’s sources (legislation, regulations, Guidance Notes, FAQs as applicable).

Implementing the OECD’s Standard for Automatic Exchange of Financial Account Information in Tax Matters in the trust industry:
• Participating Jurisdictions, Non-Participating Jurisdictions & Reportable Jurisdictions
• Applicable jurisdiction
• Entity classification (e.g., FI v. NFE, “deemed” passive NFEs, Active NFEs v. “regular” Passive NFEs, etc.): trusts, trustees, charitable entities, PTCs, foundations
• Sponsorship and third-party service providers
• Accounts and account holders (including account value)
• Controlling persons
• Due diligence
• Reporting
• Avoiding reporting



PROGRAMME