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Searching Content indexed under Tax Authorities by Baker & Partners ordered by Published Date Descending.
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Date
1
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
2
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
3
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
4
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
5
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
6
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
7
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
8
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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