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Cayman Islands AML Regulations Update: Designation of AML Compliance Officer, MLRO and DMLRO
  • Maples and Calder
  • Cayman Islands
  • April 19 2018

The AML Regulations apply to regulated funds registered with CIMA as well as unregulated investment entities such as private equity or closed-ended

A register of overseas companies owning UK properties
  • Shoosmiths LLP
  • United Kingdom
  • April 19 2018

The government has issued a response to its consultation on proposals to introduce a register of beneficial owners of overseas companies that own UK

Non-UK domiciliaries: Inheritance tax issues and opportunities
  • Charles Russell Speechlys LLP
  • United Kingdom
  • April 19 2018

This note is intended as an introduction to inheritance tax (IHT) issues that need to be considered where a “non-dom” (an individual domiciled

BVI Limited Partnership Act 2017 - Key points
  • Carey Olsen
  • British Virgin Islands
  • April 19 2018

The Limited Partnership Act, 2017 (the "Act") was gazetted and brought into force on 6 February 2018 in the British Virgin Islands ("BVI"). The Act

UK resident non-UK domiciliaries: the remittance basis
  • Charles Russell Speechlys LLP
  • United Kingdom
  • April 19 2018

This note is intended as an introduction to UK tax issues that need to be covered where a “non-dom” (an individual domiciled outside the UK) is

The Spanish Supreme Court opens the door to inheritance tax refund claims by non-EU residents
  • Gómez-Acebo & Pombo Abogados
  • Spain
  • April 18 2018

The Spanish Supreme Court interprets the Judgment of the Court of Justice of the European Union of 3 September 2014 (Case C-12712) and concludes that

Ukraine may provide its tax authorities with easy access to bank accounts of wealthy individuals
  • Asters
  • Ukraine
  • April 18 2018

The Ministry of Finance of Ukraine recently published a draft bill aiming to establish heightened tax reporting requirements for high-net-worth

Channel Islands Funds Quarterly Legal and Regulatory Update 1 January 2018 - 31 March 2018
  • Ogier
  • Guernsey, Jersey
  • April 17 2018

As mentioned in our previous briefing, fund assets serviced in Jersey are increasing year on year. The end of year statistics published by Jersey

The Board of Taxation's report on bare trusts
  • HopgoodGanim
  • Australia
  • April 17 2018

The Board of Taxation (Board) has recently released its report - Review of the Tax Treatment of Bare Trusts and Similar Arrangements

Estate Tax Changes Past, Present, and Future - April 2018
  • McGuireWoods LLP
  • USA
  • April 16 2018

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the