Borderless Finance Meets Borderless Compliance: 5 Lessons Global Institutions Cannot Ignore in 2026
Discover five key compliance lessons from 2025 and how CARF, CRS 3.0, governance and data integrity will shape regulatory readiness in 2026.
Beyond CRS. Beyond FATCA. Beyond Borders.
The shift to CRS 3.0 and CARF is reshaping cross-border compliance. Institutions must strengthen governance, data consistency, and multi-jurisdiction oversight.
5 Formas en que los Clientes Globales Deben Prepararse para la Temporada Fiscal 2025–2026
Pasos clave para que instituciones, family offices y clientes globales se preparen para la temporada fiscal 2025–2026, incluyendo CRS 3.0, CARF y gobernanza.
5 Ways Global Clients Should Prepare for the 2025–2026 Tax Season
Key steps institutions, family offices, and global clients should take to prepare for the 2025–2026 tax season, including CRS 3.0, CARF, and governance.
CRS 2.0 and CRS 3.0: Readiness Imperatives for 2026
The OECD’s updated CRS framework takes effect in 2026, requiring institutions to align policy and system readiness. Stanley Foodman outlines how CRS 2.0 and CRS 3.0 reshape compliance, emphasizing governance, data validation, and coordinated execution across Latin America and the Caribbean.
CRS 2.0: Final Readiness Guide for Financial Institutions Before January 2026
By Foodman CPAs & Advisors The Countdown to CRS 2.0 and CRS 3.0 Compliance January 2026 will bring new CRS obligations that affect both policy and technology. Most jurisdictions will begin applying the amended Common Reporting Standard (CRS) rules to 2026 data, supported by the OECD’s amended CRS XML Schema (v3.0) and User Guide (v4.0) […]
Costa Rica Extradition Reform: A Warning Signal for LATAM Compliance
Costa Rica’s 2025 constitutional reform authorizes extradition of nationals in drug trafficking and terrorism cases. Though limited, it signals shifting enforcement frameworks in LATAM, raising compliance, governance, and cross-border risk for financial institutions.
Why Lawyers Must Now Master AML, FATCA, and CRS
By Stanley Foodman The New Reality: Legal Risk = Compliance Risk The July 2025 FATCA/CRS reporting cycle confirmed a new reality. legal risk is compliance risk. Regulators no longer treat AML, FATCA, and CRS as side issues. In-house counsel, trustees, and family office advisors are now on the compliance front line because enforcement has moved […]
Costa Rica Extradition Reform: What It Signals for AML, FATCA, and CRS Compliance
By Foodman CPAs & Advisors Extradition Reform and Its Global Compliance Impact In May 2025, Costa Rica amended Article 32 of its constitution to allow the extradition of Costa Rican nationals in cases of international drug trafficking and terrorism. For decades, nationals were constitutionally shielded from extradition. Non-citizens were already subject to extradition through treaty-based […]
Raising the Bar: The FATCA & CRS Certified Professional™ (FCCP) Certification Prepares Financial Institutions for Compliance Readiness
By Foodman CPAs & Advisors The Only FATCA & CRS Certification of Its Kind The FATCA & CRS Certified Professional™ (FCCP) program is the only FATCA and CRS certification of its kind, offered exclusively by Foodman CPAs & Advisors in English and Spanish. Designed for compliance leaders and decision-makers inside financial institutions, including Responsible Officers, […]
Q4 Risk Readiness: Year-End Tax & Compliance Planning for Cross-Border Structures
By Stanley Foodman Q4 Is the Control Window for Risk Reduction As the year’s final quarter approaches, financial institutions, family offices, and advisors managing cross-border structures have a short but critical window to align tax positions, compliance frameworks, and operational systems before reporting deadlines. From what I am seeing in boardrooms right now, the difference […]
What the New U.S. Tax Law Means for Offshore Trusts, Compliance, and Reporting
A strategic Q&A with Stanley Foodman, CEO of Foodman CPAs & Advisors Introduction When the new U.S. tax law passed on July 4, clients and financial institutions began asking the same question: how will this impact us? I asked my team to gather the most common concerns from across our network so I could address […]
