Canada ratifies tax information exchange agreement with BVI
The Canadian government has ratified a tax information exchange agreement (TIEA) with the British Virgin Islands (BVI), paving the way for significant tax benefits for Canadian companies that establish subsidiaries in this jurisdiction.
The Canada-BVI TIEA came into force on 11 March 2014…
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The Trusts (Special Provisions) Amendment Act 2014 provides certainty regarding how far settlors can go without calling the validity of the trust structure into question.
This memorandum has been prepared for the assistance of those who are considering registration of a foreign limited partnership in the Cayman Islands.