Conyers Dill & Pearman
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This publication provides a brief overview of the expected impact on entities incorporated in the Cayman Islands of FATCA.
This publication provides an overview of the impact on entities incorporated in the BVI of FATCA and equivalent rules implemented in relation to UK taxpayers.
The court looked at the issue of whether a stranger to a trust, who dishonestly assists in a breach of trust, is a ‘trustee’ within the meaning of s21(1)(a) of the UK Limitation Act 1980.
The UK government announced late last year that it would seek to make arrangements for the automatic exchange of information with its overseas territories.
The Cayman Islands government has announced that it has now signed a FATCA-type intergovernmental agreement with the UK.
The UK Privy Council, the highest court for the BVI, has agreed to hear a further appeal that will provide final determination concerning the validity of the Sentry redemptions.