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In this podcast, Andrew Quinn, Karen Killalea and Will Fogarty discuss the Irish Supreme Court "Domino's Pizza" decision which determined that delivery drivers in that case were employees and not...

The latest OECD assessment of the BEPS Action 13 minimum standard on Country-by-Country (CbC) reporting has found that the Cayman Islands meets all the terms...

"CRS" or Common Reporting Standard is a regime developed by the OECD to facilitate and standardise the exchange of information on residents' assets and income between numerous jurisdictions around the world.

MMFs are considered by many investors to be a relatively safe and highly liquid investment alternative to simply holding surplus cash in a bank account.

The Cayman Islands and the UK today signed a ‘FATCA'-type intergovernmental agreement (IGA), preparing the way for Cayman to automatically share financial information with the UK on UK taxpayers who hold Cayman Islands accounts

International free zones such as the Cayman Islands and Malta are popular choices for innovative companies seeking opportunity.

The Cayman Islands are renowned not only for their stunning beaches and turquoise waters but also for their favourable tax environment.

FATCA refers to US legislation more fully known as the Foreign Account Tax Compliance Act and includes the US Treasury regulations implementing it.

The Beneficial Ownership Secure Search System (Amendment) (No.2) Act, 2021 ("Amendment Act") was gazetted in the BVI on 31 December 2021 and came into force on 1 January 2022.

Getting an early start to annual Cayman Islands economic substance regime filing allows ample time to prepare paperwork and confirm compliance with advisors.

As UK politics in 2015 moved towards the May general election, it was little surprise that the issue of beneficial ownership and the introduction of a central registry for the main offshore financial centres, returned to the political agenda.

The following alert has been updated to reflect the Mar 19, 2015 announcement of the opening of the Cayman AEOI Portal and the removal of the mandatory requirement for a NIL return to be submitted.

In November 2013 the governments of the Cayman Islands and the British Virgin Islands ("BVI") entered into intergovernmental agreements with the United Kingdom ("UK IGAs")...