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As with other offshore jurisdictions, Guernsey has implemented legislative economic substance requirements, which came into force on 1 January 2019.

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,

Guernsey is one of the world's largest offshore finance centres, with a thriving funds industry. Almost 1,300 investment funds and sub-funds are currently administered in the island.

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.

This briefing explains Guernsey's adoption of rigorous international tax and regulatory standards, which, in conjunction with its local tax law, make it an ideal location for investment funds and other investment vehicles.

This briefing note focuses on the application of Guernsey's economic substance requirements to the insurance industry

Guernsey has seen a growth of investment management services including the subsidiaries of some of the largest multinational houses, as well as independent boutiques...

This briefing note provides a summary of some of the key changes to the domestic legislation and guidance published by the ITO.

Guernsey adopts OECD's 15% global minimum tax (Pillar 2) for multinational enterprises earning €750M+ annually, effective FY2025, ensuring compliance via top-up taxes for low-tax profits.

The Governments of the Crown Dependencies have published draft legislation that will require resident companies carrying on certain activities to have "adequate substance" in their jurisdictions.

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.

This document summarises certain key aspects of Guernsey taxation law for the calendar year 2019.

This briefing has been prepared for the assistance of investment managers primarily considering carrying on investment management from Guernsey.

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...

Guernsey is one of the world's largest offshore finance centres, with a thriving funds industry.