Searching Content indexed under 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
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
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
Don't Delay – Jersey's Royal Court Rules That Time Is A Factor In Granting Trust Mistake Discretion
In a judgment of the Royal Court issued on 20 March 2019, In the matter of the B Trust [2019] JRC 035, the Royal Court indicated that delay in bringing an application to set aside
4 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
Jersey Substance Proposals – The Banking And Finance Perspective
New proposed requirements for an economic substance test for Jersey tax-resident entities have been published to meet the requirements of the EU Code of Conduct Group.
European Union
25 Oct 2018
Illiquid Trusts – Guidance On A Trustee's Duties
In a scenario that may be familiar to many professional trustees, the trustee in this case found itself in the position of holding a single asset but no funds with which to maintain it or with which to pay...
18 Oct 2018
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
Jersey's Offering For UK Real Estate Stands Up As Opportunistic Investors Circle
It is fair to say that, if the UK commercial real estate sector was a glass, it would be very difficult to determine whether it was half full or half empty.
21 Sep 2018
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
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