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Searching Content indexed under Corporate and Company Law by Carey Olsen ordered by Published Date Descending.
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1
Jersey's Economic Substance Requirements - Identifying Holding Company Business And Its Implications
This briefing forms part of our series on identifying relevant activity for the purposes of the Taxation (Companies – Economic Substance) (Jersey) Law 2019 (the "ESJL"), in this case holding
Jersey
24 Jul 2019
2
Carey Olsen Support Creandum's Latest Guernsey Fund Launch
Congratulations to Creandum on this remarkable fundraising of their fifth fund.
Guernsey
12 Jul 2019
3
Updates To Guernsey's Economic Substance Legislation
The Guernsey Revenue Service has today announced some amendments to Guernsey's economic substance legislation.
Guernsey
28 Jun 2019
4
Privy Council Clarifies Bermuda's "60/40 Rule"
In a judgment likely to have wide-ranging implications for local companies subject to the "60/40 Rule", the Privy Council has held that local companies may confer upon non-Bermudians...
Bermuda
17 Jun 2019
5
Enhancing Cayman's Trusts Law
Approved by the Legislative Assembly on March 8 2019, and gazetted on 15 May 2019, the Trusts (Amendment) Law 2019 (the "Amendment Law") amends the Trusts Law...
Cayman Islands
5 Jun 2019
6
Guernsey's Economic Substance Requirements - Application To The Funds Industry
Like other offshore jurisdictions, Guernsey has implemented legislative economic substance requirements, which came into force on 1 January 2019,
Guernsey
15 May 2019
7
Taxation Of Guernsey Funds
Guernsey does not levy any form of capital gains tax, inheritance tax or value added tax. No stamp or document duty, or transfer tax, is payable in respect of companies,
Guernsey
2 May 2019
8
Bermuda's Beneficial Ownership Registers And Privacy: Status Update And Further Observations
Bermuda's central register of beneficial ownership information is held on the Bermuda Monetary Authority's (BMA) "Integra portal", a secure online registration and filing system.
Bermuda
30 Apr 2019
9
Types Of Fund Vehicles Used In Guernsey
Guernsey funds are invariably structured as companies, unit trusts or limited partnerships.
Guernsey
8 Feb 2019
10
Changes To Guernsey's Corporate Tax Residence Rules
Guernsey's rules on corporate tax residence changed at the beginning of 2019 following amendments to its existing tax law brought into effect by a combination of the Income Tax
Guernsey
15 Jan 2019
11
Jersey Lodges Draft Legislation To Introduce Substance Requirements For Certain Jersey Tax Resident Companies
Jersey has lodged the draft Taxation (Companies – Economic Substance) (Jersey) Law 201- (the "Law").
Jersey
12 Nov 2018
12
Guernsey Proposes New Substance Requirements For ‘Relevant Activities' From 2019
Guernsey's 2019 Budget is due to be debated by the States of Deliberation (Guernsey's parliament) at its meeting on 6 November 2018
Guernsey
1 Nov 2018
13
eHi Car Services Limited Strikes-Out "Abusive" Winding-Up Petition By Minority Shareholder Ctrip Investment Holding Ltd
The Grand Court of the Cayman Islands has decided that a minority shareholder may not pursue a winding-up petition in order to delay or prevent a Board approved privatisation of the company.
Hong Kong
13 Jul 2018
14
Segregated Portfolio Companies In The British Virgin Islands
A segregated portfolio company ("SPC") is incorporated under the BVI Business Companies Act, 2004 (as amended) (the "BCA").
British Virgin Islands
18 Jun 2018
15
BVI Limited Partnership Act 2017 – Key Points
The Limited Partnership Act, 2017 (the "Act") was gazetted and brought into force on 6 February 2018 in the British Virgin Islands (BVI).
British Virgin Islands
30 Apr 2018
16
Memorandum On Directors' Duties
One of the small, but important, details to arise from the recent case of Carlyle Capital Corporation Limited (in Liquidation) and others v. Conway and others [2017] was that the directors under fire in that case ...
Guernsey
26 Mar 2018
17
Guernsey Companies: UK Tax Residence Considerations
It has been a long-established principle of UK tax law that a Guernsey company, as any other non-UK company, will be treated as being UK tax resident for a particular financial year if the "central management and control" ...
Guernsey
15 Mar 2018
18
Shanda Games Limited – Court Of Appeal Judgment
On 6 March 2018, the Cayman Islands Court of Appeal handed down judgment in an appeal brought by Shanda, holding that a "minority discount" should be applied in assessing the fair value....
Hong Kong
12 Mar 2018
19
BVI Dispute Resolution & Insolvency Client Update – January 2018
In the January 2018 edition of our dispute resolution and insolvency bulletin...
British Virgin Islands
26 Jan 2018
20
Tufton Oceanic's London Stock Exchange IPO Underlines Carey Olsen's Leading Position
Carey Olsen's Guernsey office has advised Tufton Oceanic Assets Limited, a Guernsey registered fund, on the successful completion of its initial public offering on the London Stock Exchange.
Guernsey
12 Jan 2018
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