The document discusses the implications of the Foreign Account Tax Compliance Act (FATCA) and other international disclosure regimes on the Glendower Capital Secondary Opportunities Fund IV, LP. It outlines the requirements for compliance with FATCA, including the need for investors to provide necessary information and documentation. The document also covers the potential tax consequences for non-compliant investors and the application of the OECD's Common Reporting Standard.
doj/DataSet10/EFTA01393402.pdf
{"document_type":"legal","key_locations":["United Kingdom","United States"],"document_subtype":"Private Placement Memorandum","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","HMRC","IRS"]}