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On 21 May 2013, the government of the British Virgin Islands (BVI) signed a tax information exchange agreement (TIEA) with the Canadian government.
Board members of charitable and philanthropic organisations must ensure proper procedures and policies are in place to manage resources effectively.
Expert Guides editor Chris Allen spoke to Appleby partner Brad Adderley about the role Bermuda has played and is likely to play in the global insurance industry.
A right of way is an entitlement to travel across a route regardless of land ownership and is generally one of movement. As such, it does not normally include rights to stop, load, unload or park for any reason.