
Giorgio Subiotto
Partner
Cayman Islands

Giorgio Subiotto
Partner
Cayman Islands
Services
We have the knowledge and expertise to handle the most demanding and complex transactions and provide expert, efficient and cost effective services to all our clients. Our commercial understanding and experience of working with leading financial institutions, professional advisers and regulatory bodies enable us to add real value to our clients’ businesses.
Sectors
Our sector approach relies on smart collaboration between our business divisions, our service lines and our jurisdictions. These sector-based teams have a deep understanding of related businesses and industry dynamics. The specific combination of our highly informed experts helps our clients see around corners.
We have the knowledge and expertise to handle the most demanding and complex transactions and provide expert, efficient and cost effective services to all our clients. Our commercial understanding and experience of working with leading financial institutions, professional advisers and regulatory bodies enable us to add real value to our clients’ businesses.
Legal
Corporate and Fiduciary
Consulting
Ogier provides practical advice on a unique combination of six laws: BVI, Cayman, Guernsey, Irish, Jersey and Luxembourg. Our global network covers Asian, European and US time zones.
Banking and Finance
Corporate
Dispute Resolution
Employment law
Intellectual Property
Investment Funds
Listing services
Local Legal Services
Private Wealth
Regulatory
Restructuring and Corporate Recovery
Tax
Banking and Finance overview
Asset Finance
CAYLUX Fund Finance
Debt Capital Markets
Derivatives
Fund Finance
Islamic Finance
Leveraged Finance
Listing services
Real Estate Finance
Regulatory
Restructuring and Corporate Recovery
Structured Finance
Sustainable Finance
Corporate overview
Economic Substance
Equity Capital Markets
Listing services
Mergers and Acquisitions
Private Equity
Real Estate Structuring, Acquisitions and Disposals
Regulatory
Technology and Web3
Dispute Resolution overview
Banking Disputes
Corporate and Financial Services Disputes
Crypto Disputes
Enforcement of Judgments and Awards
Fraud and Asset Tracing
Funds Disputes
Insurance Disputes
International Arbitration
Regulatory
Restructuring and Corporate Recovery
Section 238 Shareholder Appraisal Rights
Shareholder and Valuation Disputes
Trusts Disputes and Applications
Investment Funds overview
Hedge Funds
Managers and Sponsors
Private Equity
Real Estate, Infrastructure and Energy Funds
Regulatory
Sustainable Investing and Impact Funds
Technology and Web3
Local Legal Services overview
Cayman Local Legal Services
Channel Islands Local Legal Services
Ireland Local Legal Services
Employment law
Estate Planning, Wills and Probate
Expat services
Family Office
Intellectual Property
Make your Guernsey will online
Make your Jersey lasting power of attorney online
Make your Jersey will online
Notary public services
Relocating your business
Relocating your family
Property law
Providing exceptional and efficient service, our Corporate, Funds, Private Wealth and Capital Markets teams offer clients integrated legal and corporate administration services with a strong reputation in governance and regulatory compliance.
Accounting and Financial Reporting Services - Ogier Global
Cayman Islands AML/CFT training - Ogier Global
Corporate Services - Ogier Global
Debt Capital Markets - Ogier Global
Fund Services - Ogier Global
Governance Services - Ogier Global
Investor Services - Ogier Global
Ogier Connect - Ogier Global
Private Wealth Services - Ogier Global
Real Estate Services - Ogier Global
Regulatory and Compliance Services - Ogier Global
Our experts provide independent guidance spanning advice and training to implementation and evaluation across sustainable investing, regulatory compliance and tech. Our tailored advice meets clients' specific needs, delivering flexible solutions and support.
Our sector approach relies on smart collaboration between our business divisions, our service lines and our jurisdictions. These sector-based teams have a deep understanding of related businesses and industry dynamics. The specific combination of our highly informed experts helps our clients see around corners.
Ogier provides practical advice on BVI, Cayman Islands, Guernsey, Irish, Jersey and Luxembourg law through our global network of offices across the Asian, Caribbean and European timezones. Ogier is the only firm to advise on this unique combination of laws.
Keep up to date with industry insights, analysis and reviews. Find out about the work of our expert teams and subscribe to receive our newsletters straight to your inbox.
Fresh thinking, sharper opinion.
We get straight to the point, managing complexity to get to the essentials. Our global network of offices covers every time zone.
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Deal
16 January 2017
Cayman Islands, Hong Kong
ON THIS PAGE
A Reporting Financial Institution that has ceased to operate a financial business and/or has been placed into liquidation must submit a final report to the Cayman Islands Tax Information Authority (the TIA) in respect of its final reporting period or part-period.
The operators of the Reporting Financial Institution are responsible for ensuring the final report is made. If a liquidator is appointed prior to the filing of the final report, the responsibility lies with the liquidator. For this reason, when a Reporting Financial Institution is placed into liquidation, if a third party liquidator is being used, the Reporting Financial Institution's Principal Point of Contact should be changed to a representative of the liquidator.
Once the final report has been made, the Reporting Financial Institution must deregister with the IRS and the TIA.
Deregistration with the IRS
In order to deregister with the IRS, a Reporting Financial Institution must log on to the IRS FATCA portal and cancel its registration. Once registration is cancelled, it will be removed from the list of FFIs and its GIIN will be cancelled. Accordingly, a Reporting Financial Institution should not cancel its registration prior to receiving all of its US source income or it may be subject to withholding.
Deregistration with the TIA
To request the deregistration of a Reporting Financial Institution from the AEOI Portal, the Principal Point of Contact must send the following information to the TIA via email to CaymanAEOIportal@gov.ky:
• A request to have the Reporting Financial Institution deregistered from the AEOI Portal;
• Name of the Reporting Financial Institution, the GIIN and the TIA issued Reporting Financial Institution number (e.g. FI000111);
• Confirmation that the Reporting Financial Institution has been deregistered with the IRS; and
• A statement advising that all reporting obligations for this Reporting Financial Institution have been met.
Once a Reporting Financial Institution is deregistered on the AEOI Portal it will no longer have access to view/edit returns. Accordingly, all returns must be submitted before requesting deregistration.
Giorgio Subiotto
Partner
Cayman Islands
Giorgio Subiotto
Partner
Cayman Islands
Contact Giorgio
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Nicholas Plowman 包乐文
Partner 合伙人
Hong Kong
Nicholas Plowman 包乐文
Partner 合伙人
Hong Kong
Contact Nicholas
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Justin Savage
Partner
Cayman Islands
Justin Savage
Partner
Cayman Islands
Contact Justin
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