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The Income Tax (Approved International Agreements) (Implementation) (Mandatory Disclosure Rules) Regulations, 2020 (the "Regulations") were passed by Guernsey ...

With the signing of both the HMRC Guernsey Disclosure Facility and HMRC Jersey Disclosure Facility and the Isle of Man having put in place similar arrangements, all three crown dependencies have now entered into memoranda of understanding with HM Revenue & Customs.

On 29 July 2016, the States of Guernsey Income Tax published their latest bulletin on guidance in relation to the implementation of the Common Reporting Standard in Guernsey.

For many years the movement of a company's jurisdiction of registration has been driven by the degree of success, that International Finance Centres (IFCs) have achieved in implementing international standards.

Trusts are intended to endure, often across generations. However, circumstances change: family dynamics evolve, assets are sold, restructured or decrease in value, beneficiary needs shift, tax regimes change.

Guernsey remains a popular jurisdiction for offshore investment in UK real estate...

The OECD website lists 518 Tax Information Exchange Agreements (TIEAs) entered into between 2000 and 2012.

On 14 September 2021 the Revenue Service published Bulletin 2021/5 which covers enhanced compliance strategies introduced by a new law that came into force in July earlier this year.

Guernsey's tax policy is underpinned by strong general anti-avoidance rules and the adoption of a number of international tax standards.

Guernsey is a premier international financial centre with an enviable reputation and excellent standards. The Island is also one of the leading jurisdictions providing international corporate and...

It is nearly a year since tax authorities around the world sent their first sets of Foreign Account Tax Compliance Act (FATCA) reports to the US Internal Revenue Service.

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

In April 2017, the Cayman Islands Government met its commitment to the UK Government made a year earlier by enacting a regime requiring Cayman Islands companies to maintain registers of their beneficial owners.

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,

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 Finance serves as a joint government and industry initiative dedicated to promoting and connecting Guernsey as a leading international finance centre. The organization operates from its registered office at Somers House in St Peter Port, facilitating the island's position in global financial markets.