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  • Article

    Private Client International Comparative Legal Guide 2017: Cayman Islands

    In your jurisdiction, what pre-entry estate and gift tax planning can be undertaken? There are no estate or gift taxes in the Cayman Islands.
    Cayman IslandsTax
    Maples Group
    Maples Group
  • Article

    DAC8: EU Tax Reporting Framework For Crypto-Asset Income And Revenue

    On 16 May 2023, the EU Member States operating through the Economic and Financial Affairs Council ("ECOFIN") reached political agreement on new tax transparency rules for all service providers...
    European UnionTechnology
    Maples Group
    Maples Group
Article

CAYMAN TAX 2.1 – Sharpened Teeth Or Mere Dentures? A First Update Based On The Draft Bill As Finally Submitted To Parliament.

This newsletter is only a first brief look at yet another very complex draft of cayman tax adjustment. Further analysis is recommended.
Cayman IslandsTax
Tiberghien
Tiberghien
  • Article

    Private Client Guide - Cayman Islands (Legal 500)

    This guide to Cayman's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic...
    Cayman IslandsFamily and Matrimonial
    Carey Olsen
    Carey Olsen
  • Article

    Economic Substance In The Cayman Islands

    The International Tax Co-operation (Economic Substance) Law was introduced in the Cayman Islands on 1 January 2019 in response to OECD's Base Erosion and Profit Shifting framework and related EU initiatives ...
    Cayman IslandsCorporate/Commercial Law
    Harneys
    Harneys
  • Article

    Trusts And Private Wealth 2021 - Carey Olsen Cayman Islands

    This guide to Cayman's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic structures.
    Cayman IslandsTax
    Carey Olsen
    Carey Olsen
  • Article

    Cayman Islands Funds And US FATCA

    On 18 March 2010, the Hiring Incentives to Restore Employment Act of 2010 added chapter 4 to Subtitle A ("Chapter 4") of the US Internal Revenue Code (the "Code").
    Cayman IslandsTax
    Maples Group
    Maples Group
  • Article

    The International Comparative Legal Guide To: Private Client 2017 (Cayman Islands)

    In your jurisdiction, what pre-entry estate and gift tax planning can be undertaken? There are no estate or gift taxes in the Cayman Islands.
    Cayman IslandsTax
    Maples Group
    Maples Group
  • Article

    Cayman Islands Economic Substance Requirements

    This publication has been prepared for the assistance of the Cayman companies, partnerships and Cayman registered foreign companies and partnerships that will be required to assess...
    Cayman IslandsTax
    Conyers
    Conyers
  • Article

    The International Comparative Legal Guide To: Securitisation 2017 (Cayman Islands)

    In this guide, Scott Macdonald and Christopher Wall provide an overview of Cayman Islands securitisation law, including receivables contracts, receivables purchase agreement, asset sales, security issues, insolvency laws, special rules, regulatory issues and taxation.
    Cayman IslandsFinance and Banking
    Maples Group
    Maples Group
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