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The Cayman Islands Department for International Tax Cooperation has launched its Automatic Exchange of Information portal and released an accompanying user guide.
A case concerns whether or not there is a form of equitable remedy which would justify an earlier trustee who had disposed of assets.
A recent decision of the UK Upper Tribunal (Lands Chamber) could influence Jersey’s Royal Court in interpreting the ‘reasonableness’ of service charge items.
The Jersey Financial Services Commission consultation paper indicates that there will be three levels of penalty for material contraventions of the Codes of Practice.
The Cayman Islands legislature recently enacted The Insurance (Portfolio Insurance Companies) Regulations, 2015 and related sections of The Insurance (Amendment) Law, 2013.
There have been a number of significant legislative developments in Jersey since November 2012, as reflected in the length of this briefing.
Decisions over the past 12 months will provide considerable comfort to those concerned about exposure to clawback action.
The High Court of England and Wales may refuse to exercise its discretion to wind up companies incorporated abroad where there would be little likelihood of the petitioners deriving benefit from the winding-up.
A brief synopsis of the main differences between Jersey, Guernsey and English Law in relation to property transactions.
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.
Joint ventures are not a particular term of art under Luxembourg law.
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.
On 24 November 2014 Guernsey’s Legislation Select Committee passed the Companies (Guernsey) Law, 2008 (Amendment) Ordinance, 2014 with immediateeffect.
This article summarises the main changes under the new law (particularly advantages for lenders) and the transitional provisions which apply to old law security.
This briefing is primarily intended to help service providers and charities understand how the law might affect them, and how they should respond.
This memorandum has been prepared for the assistance of our clients in connection with the provisions relevant to migration of companies into and out of Guernsey under the Companies (Guernsey) Law, 2008 (as amended) (the Companies Law).
This client briefing gives a brief overview of the structure and benefits of using special-purpose acquisition companies.
The CISX is licensed to operate as an investment exchange under the Protection of Investors (Bailiwick of Guernsey) Law 1997.
On 24 October 2014, the Commerce & Employment department published its consultation paper on various options for reforming Guernsey’s insolvency regime.
The Companies (Amendment No. 11) (Jersey) Law 2014 came into force on 1 August 2014. The law made a number of changes to the Companies (Jersey) Law 1991.