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Cayman Islands and BVI Financial and Economic Sanctions Update
  • Maples and Calder
  • British Virgin Islands, Cayman Islands, China, European Union, France, Germany, Iran, Russia, United Kingdom, USA
  • February 3 2016

On 14 July 2015, the E3EU3 (China, France, Germany, Russia, UK, USA, EU) and Iran reached an agreement on a Joint Comprehensive Plan of Action (the


The Common Reporting Standards - new global tax information exchange regime begins January 2016
  • Dechert LLP
  • OECD, United Kingdom, USA
  • November 11 2015

The Common Reporting Standard ("CRS") will impose new investor due diligence and reporting obligations on funds and other financial institutions


Automatic exchange of information - end to banking secrecy or flight of fancy?
  • DLA Piper LLP
  • United Kingdom, USA
  • November 6 2014

On the 29 October 2014, a total of 51 jurisdictions signed a multilateral agreement to participate in the automatic exchange of information under the


Multi-jurisdictional exposures to tax: the pitfalls
  • Michelmores LLP
  • United Kingdom, USA
  • January 18 2016

There are many pitfalls that can impact on clients with multi-jurisdictional exposures to tax. A common scenario involves a married couple with one


UK FATCA compliance for investment funds
  • Schulte Roth & Zabel LLP
  • Bermuda, British Virgin Islands, Cayman Islands, Gibraltar, Guernsey, Jersey, United Kingdom, USA
  • November 7 2014

The United Kingdom has signed intergovernmental agreements ('IGAs') with its Crown Dependencies and Overseas Territories in order to improve


BVI US and UK FATCA implementation - entity classification and registration
  • Maples and Calder
  • British Virgin Islands, United Kingdom, USA
  • September 17 2014

On 30 June 2014, the British Virgin Islands ("BVI") government signed a Model 1B (i.e. non-reciprocal) intergovernmental agreement with the United


Cayman Islands Automatic Exchange of Information Update
  • Maples and Calder
  • Cayman Islands, OECD, United Kingdom, USA
  • December 10 2015

The Cayman Islands Tax Information Authority ("TIA") has issued an advisory addressing several points of note regarding the Common Reporting Standard


Wealth & estate planning - Indian & international perspectives
  • Nishith Desai Associates
  • India, United Kingdom, USA
  • August 12 2014

In everyday usage, ‘residence’ and ‘domicile’ are often mistaken to mean the same thing. However, they are two separate connecting factors on the


Deadline dates for automatic exchange of tax information under FATCA and CRS
  • Maples and Calder
  • Cayman Islands, United Kingdom, USA
  • March 2 2015

In previous updates we have alerted clients to the introduction of Cayman Islands regulations, which give effect to the automatic exchange of tax


UK remittance basis charge to offset US income tax
  • McGuireWoods LLP
  • United Kingdom, USA
  • August 25 2011

As the result of a recent and long-awaited IRS ruling, U.S. domiciliaries resident in the UK have a useful tool at their disposal to minimize their overall U.S. and UK income tax liability