SINGAPORE, 25 MAY 2017, 9.00 - 11.00

> CRS update Singapore and Hong Kong, implementation comparison
> Active NFE exemptions critically examined and explained
> Critical examination of CRS rules applied to typical combination structures, comprising a trust, underlying company and various financial accounts including
 - Case study 1: Financial Institution Trust, Passive NFE underlying company
 - Case study 2: Passive NFE Trust, Passive NFE underlying company, with Depository/Custodial Accounts
 - Case study 3: Active NFE Trust, Passive NFE underlying company
 - Case study 4: Active NFE Trust, Active NFE underlying company
 - Case study 5: Financial Institution Trust, Financial Institution underlying company
 - Case study 6: Financial Institution Trust, Active NFE underlying company
 - Case study 7: Passive NFE Trust, Nil Reporting Financial Institution underlying company
 - accounts. Case study 8: Non-Reporting Financial Institution Trust, Passive NFE underlying company
 - Case study 9: CRS Non-participating jurisdiction Financial Institution Trust, Active NFE underlying company
 - Case study 10: Passive NFE Trust, Passive NFE underlying company, with Depository/Custodial Accounts in a CRS non-participating jurisdiction



PROGRAMME