The document outlines the tax and compliance considerations for the Glendower Capital Secondary Opportunities Fund IV, LP, focusing on FATCA and other international disclosure regimes. It details the implications of the Foreign Account Tax Compliance Act (FATCA) and the UK's implementation of FATCA regulations, requiring the Fund to report certain information to HMRC, which will be shared with the IRS. The document also discusses the Common Reporting Standard and other international disclosure regimes that the Fund must comply with, requiring reporting of investor information to applicable government authorities. Investors are advised to consult tax advisers regarding FATCA's application to their investments.
documents/vol00010-efta01355240-pdf.pdf
{"document_type":"legal","key_locations":["United Kingdom","United States"],"document_subtype":"Tax and Compliance Considerations","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","HMRC","IRS"]}