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2017 changes to the taxation of non-domiciliaries - deemed domiciliaries - trust protections
  • Macfarlanes LLP
  • United Kingdom
  • July 21 2017

The Government recognised early on that limiting the tax benefit for non-domiciliaries to 15 years could result in many of those affected by the

2017 changes to the taxation of non-domiciliaries - deemed domicile status, rebasing, cleansing mixed funds, business investment relief
  • Macfarlanes LLP
  • United Kingdom
  • July 21 2017

An individual who is resident but not domiciled in the UK does not pay tax on overseas income and gains, as long as they are kept outside the UK and

2017 changes to the taxation of non-domiciliaries - inheritance tax on UK residential property
  • Macfarlanes LLP
  • United Kingdom
  • July 21 2017

Just over two years since the announcement of one of the most radical changes to the taxation of non-domiciliaries, the government has confirmed that

Income Tax. Suspension of RG 4094-E. Purchase of Shares and Securities Made by Foreign Residents.
  • Baker McKenzie
  • Argentina
  • July 21 2017

General Resolution 4095-E was published in the Official Gazzette on 20 July 2017, suspending the effects of General Resolution 4094-E (RG 4094). In

The importance of ensuring your will is up-to-date
  • Hesketh Henry
  • New Zealand
  • July 21 2017

Regularly reviewing your will is just as important as making one in the first place. Your will is a living document, which should be updated to

El devengo del impuesto sobre sucesiones y donaciones en los supuestos de constitución de un trust de gestión
  • Gómez-Acebo & Pombo Abogados
  • Spain
  • July 20 2017

La Audiencia Nacional analiza las consecuencias que, a efectos de determinar la fecha de devengo del impuesto sobre sucesiones y donaciones, tiene la

Family Office Series, Part III: How Are Family Offices Structured?
  • Bradley Arant Boult Cummings LLP
  • USA
  • July 20 2017

As we noted in a previous family office series blog post, “if you’ve seen one family office, you’ve seen one family office.” There is no standard

Turning the Tide: The OECD’s Multilateral Instrument Has Been Signed
  • Squire Patton Boggs
  • Global, OECD
  • July 20 2017

On 7 June 2017, representatives from 68 jurisdictions convened at the Paris offices of the Organisation for Economic Cooperation and Development

Getting financial services licensees in shape for the Caribbean FATF inspection
  • Harneys
  • British Virgin Islands
  • July 20 2017

The British Virgin Islands is expected to undergo its fourth round of mutual evaluation by the Caribbean Financial Action Task Force (CFATF) in 2018

Cayman Islands & BVI AEOI Update: Extended Reporting Deadlines
  • Maples and Calder
  • British Virgin Islands, Cayman Islands, OECD
  • July 20 2017

Pursuant to an industry advisory (the "Advisory") dated 19 July 2017, the Department for International Tax Cooperation ("DITC") has announced a final