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Searching Content indexed under Tax by Baker & Partners ordered by Published Date Descending.
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Un-Tainting Protected Settlements – A Cure When Prevention Fails?
Important changes were made to the UK's deemed domicile regime in 2017. These complex new rules pose yet another set of challenges for offshore trustees of trusts with UK resident, deemed UK domicile settlors. While most hope to avoid the new tainting regime for so called ‘protected settlements', given the ease with which a trust can be tainted, and the potentially calamitous tax consequences of a tainting event, this is an area of high risk for trustees.
UK
19 Feb 2018
2
In The Ring, Round 1: Transparency v Right To Confidentiality
In a series of 3 articles (Rounds 1 to 3), we explore Jersey's approach to the concept of transparency in respect of beneficial ownership information.
Jersey
24 Oct 2017
3
Prevention Better Than A Cure?
On 27 April 2017 the latest UK government measure designed to combat offshore tax evasion received Royal Assent. It will shortly be a criminal offence for an institution to fail to prevent...
Jersey
1 Jun 2017
4
Protecting Yourself From International Tax Investigations
The international political community continues to make the most threatening noises about those who they believe do not pay enough tax.
Worldwide
13 Apr 2015
5
The Shifting Position Between Lawful Tax Avoidance & Unlawful Tax Evasion
Whether this principle has survived in practice into the present era is a matter of speculation.
Jersey
15 Dec 2014
6
Blurred Lines: The Shifting Position Between Lawful Tax Avoidance & Unlawful Tax Evasion
The traditional attitude to tax avoidance is encapsulated in the judgment of Lord Tomlin in the English case of IRC v Duke of Westminster (1936)
Jersey
27 Oct 2014
7
The Stop Tax Haven Abuse Bill
On 17 February 2007, American Senator Carl Levin introduced a Bill titled the ‘Stop Tax Haven Abuse Act’. It contains provisions aimed at combating what Levin described as the $100 billion per year drain on the treasury from offshore tax abuse.
United States
29 Sep 2011
8
In re R - The Waking Of Leviathan
The former Bailiff of Jersey, Sir Philip Bailhache has recently delivered a judgment in In re R [2011] JRC 117 which declines to follow the English Court of Appeal’s test for mistake established in Pitt v Holt .
Jersey
19 Jul 2011
9
Tax Information Exchange Agreements – The Essentials
The purpose of TIEAs is to facilitate the exchange between countries of information relevant to the enforcement of tax laws. TIEAs have their origins in the OECD's initiative on "harmful tax practices", launched in 1998. In 2002 Jersey publicly committed itself to supporting the initiative. The need to exchange tax information is a major part of the initiative
Jersey
19 Jul 2011
10
The Effect of Foreign Account Tax Compliance Provisions Within the "Hiring Incentives to Restore Employment Act" 2010 (USA)
On 18 March 2010, the President of the United States of America, Barack Obama, signed into law the "Hiring Incentives to Restore Employment Act". A number of incentives are contained within the Act for boosting employment, such as payroll tax relief and business credits for "hiring and retaining unemployed workers".
Jersey
14 May 2010
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