Searching Content indexed under Income Tax by Ogier ordered by Published Date Descending.
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Exempt Bodies: Substance Regulations May Still Apply
The Income Tax (Substance Requirements)(Implementation) Regulations, 2018 as amended (the Substance Regulations) came into force on 1 January 2019 and have recently been further updated by The Income Tax...
29 Aug 2019
Luxembourg Government Submits Bill To Parliament Implementing The EU Anti-Tax Avoidance Directive 2 Into Domestic Law
On 8 August 2019, the Luxembourg Government submitted a draft law to the Parliament (the Draft Law) to implement the Council Directive (EU)
16 Aug 2019
Offshore Relocations - Moving Your Family To The Channel Islands
Today, those arguments still hold true – but more and more the things that are swaying people towards Jersey and Guernsey are about the high quality of lifestyle,
4 Jul 2019
Offshore Relocations - Moving Your Business To Guernsey
With an environment that helps business to flourish and a lifestyle that helps you reconnect with the good things in life, Guernsey is the small I
25 Jun 2019
Luxembourg's 2019 Finance Bill: Key Tax Considerations
Following the smooth passage of a new Budget bill, Luxembourg has cut the rate of corporate income tax with immediate effect to attract more international investors.
4 Jun 2019
Guernsey Substance Rules – The Company Perspective
The Guernsey government has approved new regulations which impose an economic substance test for Guernsey tax-resident companies to meet the requirements of the EU Code of Conduct Group.
5 Apr 2019
Substance - What Directors Of Guernsey Companies Need To Consider
Substance laws came into effect across the offshore world from the start of 2019 – they require companies claiming tax residency in zero or low-tax jurisdictions to prove that they have real substance there.
4 Apr 2019
Luxembourg Tax Reform For 2019: Part II
The new rates will already apply for fiscal year 2019.
28 Mar 2019
Cayman Islands Economic Substance Requirements - Overview
From 1 January 2019, new legislation came into effect in the Cayman Islands, requiring in-scope entities that carry on particular activities to have demonstrable economic substance in Cayman.
Cayman Islands
14 Mar 2019
At A Glance Guide To Ogier's International Saving Plans
International Savings Plans (ISPs) are income tax exempt, flexible, savings plans aimed at benefitting employees of multinational and international companies.
6 Mar 2019
Winning Chinese Clients' Trust
Trust law in China is rather different from that in common-law jurisdictions. A trust is not a turnkey product and is definitely not an off-the-shelf structure, and that is not an easy concept to understand,
22 Feb 2019
Q&A – Substance Legislation: Scope, Tests And Sanctions
This Q&A sets out an overview of substance legislation across our jurisdictions, with particular relevance to questions about how the law came about, the scope of the law, the definitions attached to the tests involved, and sanctions for non-compliance.
15 Feb 2019
New Substance Legislation For The British Virgin Islands
In response to the requirements of the EU Code of Conduct Group, the British Virgin Islands has enacted new legislation setting out an economic substance test for tax-resident entities.
British Virgin Islands
9 Jan 2019
Securitisation And The Use Of Orphan Special Purpose Vehicles
Securitisation is, in its very basic terms, the process of taking an illiquid asset, or group of assets, and through financial engineering, transforming them into a security ...
British Virgin Islands
3 Oct 2018
A Guide To New Legislation On Foundation Companies In The Cayman Islands
The Cayman Islands Foundation Companies Law, 2017 (Foundation Law) has now come into force.
Cayman Islands
27 Oct 2017
Channel Islands Funds Quarterly Legal And Regulatory Update - 1 July 2017 To 30 September 2017
Following the Petya/NotPetya ransomware attacks which took place at the end of June...
17 Oct 2017
Tax Residency Of Jersey Companies – A Reminder And Update
This briefing covers both (i) a refresh of the general position under Jersey legislation and a consideration of the previous case law relating to management and control of Jersey companies and ...
8 Sep 2017
HMRC Is Taking Action After The Rangers EBT Ruling: Issues Facing Trustees
HMRC have already begun to issue enforcement notices to sponsoring employers for the payment of tax and National Insurance (NIC) liabilities in respect of employee benefit trusts (EBTs) on the basis that the arrangements facilitated forms of disguised remuneration to employees.
18 Aug 2017
Glasgow Rangers – The "Big Tax Case"
The essence of the arrangement was that Rangers paid monies into the EBT and further into various sub-trusts for the benefit of players and other senior figures within the club.
21 Jul 2017
Rangers Ruling Opens Door To Further EBT Challenges By HMRC
HMRC's successful appeal against the owners of the now-liquidated Glasgow Rangers FC is likely to lead to further challenges against Employee Benefit Trusts (EBT) and other loan and benefit schemes that have not yet gone through the settlement process.
21 Jul 2017
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