Searching Content indexed under Tax Authorities by Ogier ordered by Published Date Descending.
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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
Cayman FATCA/CRS Reporting Deadline Extended To 31 July 2019
The Cayman Islands Department for International Tax Cooperation (DITC) has advised that Cayman financial institutions (CFIs) ...
Cayman Islands
31 May 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
Bill Of Law Transposing ATAD I Submitted To Luxembourg Parliament
On 19 June 2018 Bill of Law nr. 7318 (the Bill) was introduced before the Luxembourg Parliament, with the purpose of, amongst others, transposing Council Directive 2016/1164 laying down rules...
European Union
4 Jul 2018
Cayman Islands AEOI Portal Reopens With New Guidance
The Cayman Islands Department for International Tax Cooperation (DITC) has advised that it has reopened the Cayman Islands AEOI Portal (AEOI Portal) for notification and reporting required ...
Cayman Islands
23 Mar 2018
Channel Islands Funds Quarterly Legal And Regulatory Update - 1 October 2017 To 31 December 2017
On 20 December 2017, Jersey completed the domestic ratification of the Organisation for Economic Cooperation and Development's (OECD's)...
25 Jan 2018
Introducing The RAIF And Major BEPS Developments Relevant To Funds
A year ago, the Luxembourg fund industry welcomed the Reserved Alternative Investment Fund (RAIF).
31 Oct 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
开曼《通用报告准则》(CRS)- 保障合规
Cayman Islands
30 Jun 2017
CRS In Cayman - Ensuring Compliance
The Common Reporting Standard (CRS) is an international tax information exchange framework that has been implemented in the Cayman Islands.
Cayman Islands
22 Jun 2017
Cayman Funds Legal And Regulatory Update
In July 2016 the European Securities and Markets Authority (ESMA) issued further advice relating to extending the European Alternative Investment Fund Managers Directive (AIFMD) marketing passport...
Cayman Islands
26 Apr 2017
Escaping From Mistakes As To Tax Consequences In Guernsey – Gresh v RBC Trust Company Revisited
In a recent decision the Royal Court has considered whether to set aside a distribution on the grounds of equitable mistake in circumstances where that mistake led to adverse UK tax consequences.
29 Mar 2017
Panama Papers – How Has Guernsey Responded?
In early 2016 several million client-related documents were stolen from a Panamanian law firm.
2 Feb 2017
The 2017 Luxembourg Tax Reform Act – What Is Changing, And What You Need To Know
After a very intense debate, the law on the 2017 tax reform (the "Law") was adopted on 14 December 2016 by a rather slim majority of the Luxembourg Parliament. Subsequently, on 23 December 2016...
6 Jan 2017
Time For Senior Managers To Roll Up Their Sleeves Over UK Legal Reforms To Tax Evasion Laws
Senior management will have to take a hands-on approach to compliance when the new UK offence of failing to prevent the facilitation of tax evasion comes into force, says Ogier's Head of Regulatory Services.
14 Nov 2016
Cayman Counsel Series: Final Extension Of Notification And Reporting Dates For US FATCA And UK FATCA
The Cayman Islands Tax Information Exchange Authority (TIA) has announced a further extension of the soft enforcement of notification and reporting dates under US FATCA and UK FATCA for 2016.
Cayman Islands
15 Jun 2016
Cayman Counsel Series: Extended Notification And Reporting Dates For US FATCA And UK FATCA For 2016
A Reporting Cayman Islands Financial Institution (Reporting FI) for which 2015 is the first reporting period under US FATCA is required to provide a notification in respect of US FATCA on or before 10 June 2016.
Cayman Islands
28 Apr 2016
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