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Guernsey
Carey Olsen
An increasing number of wealthy individuals, entrepreneurs and financial services principals have chosen to move to Guernsey with their families in recent years, with some also relocating their businesses to the Island.
Carey Olsen
This briefing summarises certain key aspects of Guernsey taxation law for the calendar year 2020.Topics covered include corporate income tax, personal income tax, withholding tax, anti-avoidance...
Appleby
In 2017, the EU Code of Conduct Group (the Group) reviewed the tax policies of various non-EU countries, including Guernsey.
Carey Olsen
The trust was governed by the law of England and Wales, but administered in Guernsey by Guernsey trustees and therefore subject to the jurisdiction of the Royal Court.
Carey Olsen
This briefing note focuses on the application of Guernsey's economic substance requirements to the insurance industry
Carey Olsen
As with other offshore jurisdictions, Guernsey has implemented legislative economic substance requirements, which came into force on 1 January 2019.
Ogier
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...
Dixcart
The island of Guernsey is the second largest of the Channel Islands, which are situated in the English Channel close to the French coast of Normandy.
GuernseyFinance
Guernsey's new Substance Requirement Law is enhancing the island's international compliance even further, says Trust Corporation International Chairman Michael Betley in eprivateclient's 2019 Guernsey Report, A Global Island.
Carey Olsen
The OECD Forum on Harmful Tax Practices (FHTP) has concluded that the domestic legal frameworks of Guernsey and Jersey are in line with agreed standards and therefore "not harmful".
Ogier
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
Carey Olsen
This document summarises certain key aspects of Guernsey taxation law for the calendar year 2019.
Carey Olsen
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,
Ogier
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.
Ogier
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.
Ogier
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.
Carey Olsen
Guernsey is one of the world's largest offshore finance centres, with a thriving funds industry.  Almost 1,000 investment funds, and well over 2,000 sub-funds, are currently administered in the island.
Carey Olsen
When setting up a Guernsey fund, there are certain practical matters to bear in mind to ensure that the establishment and operation proceed smoothly.
Carey Olsen
Amendments to Guernsey's new substance regulations, which came into effect on 1 January 2019, have provided much needed clarity regarding the treatment of Guernsey foundations.
Ogier
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,
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