FATCA/CRS Quiz

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Congratulations ! You made it !! If you think, your colleagues need a refresher, please contact me. I have taught at universities, adult learning institutions, and conferences.  
Congratulations ! You finished the test !! If you think, you or your colleagues need a refresher, please contact me. I have taught at universities, adult learning institutions, and conferences.    

#1. Is a cash-pooling entity a Financial Institution under CRS ?

#2. What does it mean that an entity is "managed" by a Financial Institution ?

#3. Can jurisdictions rely on the definition of Investment Entity used in the Model 1 FATCA IGA for the purposes of implementing the CRS?

#4. If an Entity’s gross income is primarily attributable to indirect investment(s) in real property, will such Entity have the status of Investment Entity?

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#5. If a managing entity who has discretionary authority to manage the assets of a client delegates this authority to a third party, does it still manage the assets of the client ?

finish