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On 31 July the latest HMRC settlement opportunity came to a close.
Those who are highly driven in their business lives are also goal-oriented when it comes to doing good.
Setting up a family trust outside the Middle East with Sharia elements.
A bill was submitted to the Luxembourg parliament which has the purpose of introducing (i) a new wealth management vehicle in the form of a private foundation.
Jersey companies may (contrary to the default position) be treated as exclusively tax resident in jurisdictions other than Jersey pursuant to Article 123(1)(a) of the Income Tax (Jersey) Law 1961.
These funds are aimed at institutional and high-net-worth investors...
This regime was introduced in Jersey for listed closed-ended companies...
Also: profit-shifting; Investment Association statement; and more.
Jersey property unit trusts are frequently used to acquire and hold interests in UK commercial real estate due to the ease with which they can be established and the fiscal advantages they can potentially bring.
What makes Jersey so attractive to companies? (And there’s more to it than tax.)...
Funds update: AIFMD implementation under fire; European agreement on beneficial ownership registers; and more
Also: new Jersey accounts documentation and recent case law.
One of the key features of Jersey’s funds industry is the range of structures and regulatory approaches that can be used.
The Cayman Islands Department for International Tax Cooperation has launched its Automatic Exchange of Information portal and released an accompanying user guide.
There have been a number of significant legislative developments in Jersey since November 2012, as reflected in the length of this briefing.
On 19 December 2014 the Luxembourg Parliament enacted Bill no. 6720 and Bill no. 6722 introducing new Luxembourg tax measures applicable for corporations and individuals as of 2015.
These two cases are helpful in terms of how the court sees the inter-relationship between the new article 47 test for mistake and the pre-existing provision of the TJL at article 11.
This briefing summarises some key characteristics of such structures.
Ogier Legal in Cayman has advised Goldman Sachs International as arranger and lead manager on the issue of its first ever sukuk.
Ogier has announced that Caroline Bormans joined the Luxembourg office as a partner on 15 September 2014.
The US Foreign Account Tax Compliance Act (FATCA) Regulations came into effect on 1 July 2014.