Now that it is clear the U.S. will not ‘reciprocate’ on FATCA, will ‘partner’...

As I have warned for several years now, “partner” governments signing legally defective Foreign Account Tax Compliance Act (FATCA) intergovernmental agreements under promises from...

What the taxman sees

That turmoil will be occurring in a world where there is already significant upheaval on the horizon from the OECD’s Base Erosion and Profit...

The two behind-the-scenes fights over America’s status as a tax haven

Two very important international tax battles are taking place in Washington, largely behind closed doors. The lack of attention is surprising since the outcome...

Mistreated? Tax treaties and ActionAid

ActionAid, a NGO that works on development issues, has just issued Mistreated, a report condemning tax treaties’ impact on developing countries’ tax collection efforts....

The fight of the EU against tax avoidance – beyond BEPS

With the European Parliament showcasing its commitment to combat tax havens as well as tax avoidance and the European Commission pursuing state aid infringement...

Fiscal lessons: Ten years without the Swedish inheritance tax

Sweden might not have much to teach other countries about tax policy. The tax-to-GDP-ratio of 42.8 percent (2013) exceeds the OECD average by nearly...

How the OECD is promoting more identity theft, crime, industrial espionage and suppression of...

Tax treaties are usually positive or benign. The protocol amending the multilateral Convention on Mutual Administrative Assistance in Tax Matters, currently being considered for...

Grey matters

We start with three intriguing papers that focus on the future of offshore financial centers, two quite critical of the role of OFCs but...

Puerto Rico – a quick guide to America’s own tax haven

When nations go broke, they’re forced to reengineer their thinking. Smarter governments realize that raising taxes doesn’t actually mean raising revenue. Instead it just scares...

Combating tax evasion in times of crisis in Greece

Greece is the European country that has been most in the spotlight after the breakout of the financial crisis in 2008. It was the...

Letterbox companies in the EU

Both in press and legal literature there are often references to letterbox companies. Sometimes different names are used, such as mailbox companies, brass-plate companies, shell...

Innovation and patent boxes are unsound tax policy

Innovation boxes are not sound tax policy and are difficult to construct properly. Nevertheless, these schemes to offer preferential tax rates to certain types...

KRyS Global

Boutique insolvency, fraud investigations and asset recovery firm KRyS Global expands into Europe with an office in Guernsey.  The firm also launches Ferret, a new product line of technology-based forensic and fraud investigations tools.   

 

PFS Cayman – the client-focused directorship model

See our Profiles in the CFR eversion CLIENT FOCUSED  Independent directors have taken some flak recently. Following the financial crisis and the Weavering judgment, questions...

FORM PF Compilation

See our Profiles in the CFR eversion In conjunction with the recent amendments to the Investment Advisers Act of 1940, investment advisers who are registered...

BDO Cayman Islands celebrates 10 years in business

See our Profiles in the CFR eversion Since its establishment in the Cayman Islands in October 2002, the office of BDO Cayman has evolved in...

TAX: Refund of EU taxes

Opportunities are available in a number of countries where a non-resident investment fund has been taxed at a rate higher than a resident fund.

Asserting Cayman’s position in Alternative Investments beyond funds

Changing market dynamic s, increased investor awareness – particularly in emerging markets – and the global connectivity of today’s financial community are redefining investment opti ons well beyond the commonly held assets of stocks, bonds or fixed income products.    

 

Cayman National Corporation profile

Based in the Cayman Islands; providing full business and personal banking services, trust and corporate services, fund administration, wealth management, and insurance brokerage from its headquarters in the Cayman Islands and from Isle of Man and with representative offices in Dubai and Panama.