110 results found

While the sovereign right of countries to set advantageous tax rates to attract investments is widely recognised, the OECD has argued...

The International Tax Co-Operation (Economic Substance) Law (Revised) and its associated regulations and guidance (the "Law") requires that certain entities ensure that where they receive income in respect of certain "Relevant Activities".

As at October 2022, 76 treaties have been signed, 73 of which are in force.

The following article looks at the trustees role in administering a trust, looking at practical tax and other legal issues that can arise where trustees do not have sufficient powers or face unforeseen circumstances, with a focus on the Cayman Islands and UK case law and legislation.

The Cayman Islands has become the leading offshore jurisdiction for the citing of offshore owner/lessor/securitisation SPCs in asset finance transactions.

The Cayman Islands is made up of three islands: Grand Cayman, Cayman Brac and Little Cayman.

With their stunning landscapes and favourable business climates, the Caribbean islands of the Cayman Islands and the British Virgin Islands (BVI) are popular among entrepreneurs globally.

The Exempted Limited Partnership Law (the ELP Law) governs the formation of exempted limited partnerships (ELPs) in the Cayman Islands.

This guide to the Cayman Island's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable...

The Cayman Islands make up the world's fifth largest financial centre.

Each entity incorporated, established or registered in the Cayman Islands must file an annual economic substance notification with the Tax Information Authority (the "TIA").

With their stunning landscapes and favorable business climates, the Caribbean islands of the Cayman Islands and Barbados are vying for the attention of entrepreneurs globally.

Further to our prior client updates on the US Foreign Account Tax Compliance Act ("FATCA"), we are pleased to confirm that on 29 November 2013 the Cayman Islands signed a Model 1(b) (i.e. non-reciprocal) intergovernmental agreement with the United States ("US IGA").

There is no direct taxation in the Cayman Islands.