The Foreign Account Tax Compliance Act regulations require that foreign financial institutions establish internal controls which will identify clients that are US persons, and that a "Responsible Officer" makes regular certifications to the IRS through the "FATCA Registration Portal". The compliance considerations are complex. Prof. William H. Byrnes provides an insight into developing a process for a FATCA compliance programme.
Derek Sambrook considers the BRIC economies, individually and collectively and assesses their popularity with investors in recent times.  He considers the factors that must be considered in each emerging market where investment is contemplated and ponders whether the BRICs popularity, in the eye of the investor, will come to an end.
Editor, Jenny McDonough observes that while many governments would like to be in a position to make the statement that the offshore company is dead, the results of The Offshore Investment Global Company Formation Survey 2013 reveal that the offshore company is very much alive and well.