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....

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...

Brexit and Trump – a reboot for global tax policy?

What do the electoral shake-ups of 2016 mean for Cayman and other offshore centers? With Trump now inaugurated and in command of the White House,...

On the question of morality in the debate on international taxation

In his article “International Tax Planning, Ethics and our New World” (Bulletin for International Taxation, 2018 (Volume 72), No. 2), Hans van den Hurk...

Three lessons in international taxation

It was “one of these days” at the office. I was writing a transfer pricing memo for defending one of my clients against a...

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.   

 

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.

US tax reform, border adjustment taxes, and international trade law

With the Republicans now in control of the U.S. Congress and the White House, tax reform is high on the agenda. One of the...

U.S. anti-inversion regulations badly miss target

According to the simple Civics 101 view of American government, laws are passed by the legislative branch, interpreted by the judicial branch, and enforced...

The not so large tax gap

The world faces one of those unfathomable mysteries. Any number of charities, campaign fronts and political groupuscules adamantly insist that corporations and the rich...

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...

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...

What is tax avoidance?

There seems to be a fair amount of confusion in the public discourse between the idea of tax avoidance and that of tax evasion....

OECD Watch

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

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...

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...

Entrepreneurial transfer pricing – embracing the arm’s length principle

By publicizing exaggerated tax gap estimates and demonizing tax avoidance schemes based on allegedly abusive transfer pricing schemes, governments and advocates of big-government are...

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.