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Withers | Asia-Pacific, Singapore, USA | 25 May 2022

Relocating into or out of the US – US Tax and Succession Planning Considerations

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Greensfelder, Hemker & Gale, P.C. | USA | 20 May 2022

IRS announces AFRs for June 2022

The Internal Revenue Service has released the Applicable Federal Rates (AFRs) for June 2022. AFRs are published monthly and represent the minimum…
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Ogier | Cayman Islands | 19 May 2022

Guide to Cayman Islands arbitration: confidentiality and arbitral awards

Arbitration is a mechanism of binding dispute resolution, which entails resolving disputes outside of the court process in accordance with procedures and standards as determined by the parties in dispute. Arbitration is, therefore, an alternative to traditional litigation and is distinct from non-binding forms of dispute resolution such as mediation. This article is part three of a three-part......
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A G Paphitis & Co | Cyprus | 19 May 2022

Tax residency in Cyprus

The Tax Department of Cyprus recently issued a circular to clarify the tax treatment of physical persons in Cyprus, based on the 60-day rule. The benefits of Cyprus tax residency include that the individual will be exempt in Cyprus from taxation on worldwide dividends and "passive" interest income, and that profits from the sale of securities and shares will be exempt from tax. This article......
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Charles Russell Speechlys | United Kingdom | 19 May 2022

VV v VV - Just 5 months of marriage and the most expensive train ticket ever?

Their eyes met across a crowded Eurostar carriage.... He was a US tech entrepreneur. She was a bohemian Scandinavian composer. Within the year…
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Ogier | British Virgin Islands | 19 May 2022

Black Swan flies and The Siskina lists: Privy Council upholds BVI freestanding freezing injunctions

The Privy Council recently handed down its much-anticipated judgment in Broad Idea. While obiter, the Board's majority decision in this case is likely to have continued relevance. The judgment also brings the British Virgin Islands in the direction taken by other common law jurisdictions.
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Mourant | Cayman Islands | 18 May 2022

Repackaging transactions - Key advantages to Cayman Islands orphan trust SPVs

The establishment of repackaging vehicles in Asia is on the rise with regional and international banks and financial institutions expressing interest…
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Carey Olsen | Guernsey | 18 May 2022

An overview of the types and uses of Guernsey law trusts

A trust is a legal and equitable relationship pursuant to which a person, called a trustee, is required to hold and manage property in…
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Holding Redlich | Australia | 18 May 2022

What is a former trustee’s obligation to provide trust documents to an incoming trustee?

In the long-running Rinehart family litigation (Rinehart v Rinehart [2022] NSWCA 66), the NSW Court of Appeal has ruled that a former trustee has…

Mourant | Jersey | 18 May 2022

Mourant Vlog Series : Wealth planning - why good governance is so important

In this vlog Fred Milner discusses the importance of good governance in wealth planning. This is a part of a series of practical vlogs in which we…
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