News & Analysis as of

Jurisdiction International Tax Issues

Walkers

Mid-year update: Increasing number of corporate migrations into Guernsey

Walkers on

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

Hone Maxwell

Cross-Border Collaboration Success: Five Top Strategies

Hone Maxwell on

In the United States, we drive on the right side of the road. In Singapore, cars drive on the left. Mexico, meanwhile, has its own road signs and speed limits, which sometimes are viewed as suggestions....more

DLA Piper

Chile: Actualización de los Regímenes Fiscales Preferenciales

DLA Piper on

El Servicio de Impuestos Internos (SII) publicó la resolución exenta N°30, que contiene la nómina actualizada de territorios o jurisdicciones que poseen un régimen fiscal preferencial, conforme a los criterios de la nueva...more

DLA Piper

Chile Updates its List of Preferential Tax Regimes

DLA Piper on

The Chilean Internal Revenue Service (SII) has published its Exempt Resolution N°30, which updated the list of territories or jurisdictions that qualify as preferential tax regimes according to the criteria of the new rule....more

Conyers

Cayman Entities and the Economic Substance Regime – Is Your Cayman Entity in Compliance?

Conyers on

As we gear up for the final quarter of 2024, this is an excellent time to review Cayman based entities with a financial year end of 31 December 2024 and consider the position of these entities with respect to the Cayman...more

Walkers

Jersey Adopts OECDs Global Minimum Tax Rate of 15%

Walkers on

Jersey has passed legislation to implement the OECD's global minimum tax rate of 15%, known as "Pillar 2", which will apply for fiscal years commencing on or after 1 January 2025....more

Walkers

Guernsey Guide: legal, regulatory, transparency and supervisory framework

Walkers on

This briefing explains Guernsey’s adoption of rigorous international tax and regulatory standards, which, in conjunction with its local tax law, make it an ideal location for investment funds and other investment vehicles....more

Hogan Lovells

Spain releases its long awaited draft list of non-cooperative jurisdictions

Hogan Lovells on

On 12 January 2023 the Spanish Ministry of Finance published a draft of its long-awaited list of non-cooperative jurisdictions. Spain has finally not followed the EU approach with some jurisdictions. The draft Spanish list...more

Sullivan & Worcester

Structuring trade finance transactions using SPVs: Balancing the risks and rewards

Sullivan & Worcester on

At the latest Trade & Export Finance webinar, Sam Fowler-Holmes, a partner in the Trade & Export Finance Group at Sullivan's London office, gave some valuable insight into what to consider before using a special purpose...more

Hogan Lovells

UK government plans to introduce a re-domiciliation regime

Hogan Lovells on

On 27 October 2021, HM Treasury, BEIS and HMRC published a consultation paper seeking views on proposals for a UK re-domiciliation regime under which foreign-incorporated companies could change their place of incorporation to...more

Proskauer Rose LLP

UK Tax Round Up - August 2021

Proskauer Rose LLP on

In Claims Advisory Group v HMRC, The Upper Tribunal (UT) has confirmed that the service of claiming compensation on behalf of third parties for mis-sold payment protection insurance (PPI), is subject to VAT and not exempt...more

Eversheds Sutherland (US) LLP

Impermanent establishments, COVID-19, and the OECD’s response

At the request of concerned countries, the Organisation for Economic Co-operation and Development (OECD) Secretariat has weighed in on tax considerations that are important both to businesses and to their employees as they...more

McDermott Will & Schulte

The Rise of Digital Services Taxes

McDermott Will & Schulte on

Governments are starting to catch up with online businesses. Multinational clients that provide online advertising services, sell consumer data, or run online intermediary platforms should prepare themselves for the imminent...more

Orrick, Herrington & Sutcliffe LLP

New Offshore Economic Substance Rules Could Spell Significant Concern for PE Funds and Bermuda/Cayman/BVI-Based Structures

Traditionally, in the world of international tax planning, it has not been uncommon to see corporate structures utilizing entities organized in offshore jurisdictions that do not impose an income tax on corporate earnings –...more

McDermott Will & Schulte

The Economic Substance Requirements

In order to address concerns raised by the EU Code of Conduct Group, a number of jurisdictions have recently taken steps to meet the European Union’s tax good governance principles by introducing “substance” rules for...more

White & Case LLP

Belgian draft law ratifying the MLI: A new paradigm in international tax law

White & Case LLP on

On February 4th, 2019, the Belgian government released a draft law ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "Convention") and the...more

16 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide