LATEST ARTICLES

CFR

A game changer for pension relief

For companies with large work forces, the growing burdens of retirement pensions pose even greater existential threats than economic volatility. Reorganization in insolvency proceedings...

The new Italian non-domiciled tax regime

Budget Law 2017 (in force from Jan. 1, 2017), has introduced a special forfait tax regime for individuals who transfer their tax residence to...

The Multilateral Instrument: Can the OECD improve international tax treaties?

Since the inception of the Base Erosion and Profit Shifting (BEPS) initiative, the Organisation for Economic Co-operation and Development has sought a means of...

OECD Watch

The Organisation for Economic Co-operation and Development (OECD) has gradually carved for itself a central role in global tax matters over the last two...

Compulsory public country-by-country reporting and CCCTB – harbingers of total tax harmonization in Europe

In issue 47 of the Cayman Financial Review I have illustrated how the misuse of country-by-country (CbC)-type data facilitates the publication of misleading tax...

European Union targets finance centers – again

The European Union is drawing up a “blacklist” of “tax havens” and is proposing measures for its member governments to use to attack them.This...
CFR

Substance over form: the sine qua non of international tax planning in the age...

In October 2015, the Organisation for Economic Co-operation and Development (OECD) issued its report on its BEPS Project titled: OECD/G20 Base Erosion and Profit...
CFR

Primeo v HSBC: Uncharted territory

This case concerns the efforts of the liquidators of a Madoff feeder fund to recover losses suffered as a result of fraud from service...

STEP Cayman: Providing a global perspective

A key component of the effective operation and continued growth of the local financial services industry is the promotion of the Cayman Islands for...

Varying the terms of a trust in the Cayman Islands

I took part in a telephone interview recently for a legal directory, in the course of which the question came up, as it does...

RECENT POSTS