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Attempts to tax top earners at 83% in the UK during the 70's coincided with a significant number of wealthy people seeking residence in other parts of the world.

On 1 April 2015 the Italian Minister of Economy and Finance issued a ministerial decree removing the Cayman Islands, the British Virgin Islands and 19 other jurisdictions from Italy's 'blacklist'.

Following the expiration of the 29 May 2015 notification deadline with the Cayman Islands Tax Information Authority, the next step for all Cayman Islands Reporting Financial Institutions is to submit a return...

The Cayman Islands are internally self-governing. Nor on any factual analysis is it necessary to do so.

Brazilian pension funds have started to slowly invest abroad, on the one hand this is an extraordinary opportunity for diversification of assets, well above what the internal market can provide.

The Cayman Islands Tax Information Exchange Authority (TIA) has announced a further extension of the soft enforcement of notification and reporting dates under US FATCA and UK FATCA for 2016.

A working group, comprising public- and private-sector representatives, is assisting with the development of the Cayman Islands’ legal framework for the automatic exchange of information (AEOI) for tax purposes, in order to respond to international initiatives that include US and UK FATCA.

The Bipartisan Budget Act of 2015 introduced new partnership audit rules, which require entities that file a partnership tax return in the United States (the "US") (Form 1065)...