Podcast: Illinois Tool Works Inc. & Subsidiaries v. Commissioner of Internal Revenue
Migration, redomiciliation, continuation - the process which has many names is increasing in popularity. Guernsey has experienced a notable increase in the inward migration of corporate vehicles from other jurisdictions....more
The Economic Substance Amendment (No.2) Regulations 2021 (the “Amendment Regulations”) were enacted on 23 December 2021, making certain changes to the Economic Substance Regulations 2018, principally to amend the definition...more
The introduction of economic substance requirements in offshore jurisdictions has sharpened the impetus for investment fund managers to establish a physical office where their funds are incorporated. Here are six good reasons...more