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  • where to start?

    where to start?

    With another exciting period having passed in the world of taxation, there certainly is never a dull moment! What with more tax cuts possibly on the way in the United States, new developments on the digital tax front and new trade agreements galore.. Continue Reading »

  • the usual suspects

    the usual suspects

    To open this week, I'm going to pose a question: In the future, which of these two leaders will be remembered most by future generations? George W. Bush or Mart Laar? No prizes for guessing which man is likely to get the most votes... Continue Reading »

  • British Virgin Islands Company Formation

    British Virgin Islands Company Formation

    The British Virgin Islands Business Company format has arguably been the most popular offshore corporate vehicle of the last 20 to 30 years. A brief introduction to the BVI's legal framework as well as its tax rules... Continue Reading »

  • Cyprus at a glance

    Cyprus at a glance

    Cyprus is a recognized financial centre and a significant gateway for EU inbound and outbound investments. It complements the traditional links Cyprus has with central and eastern Europe, Russia, India and China... Continue Reading »

  • hasty decisions are probably not the best policy

    hasty decisions are probably not the best policy

    The US tax reform legislation might not be perfect, as anyone grappling with the transition tax and the alphabet soup of acronyms and abbreviations, such as BEAT, GILTI, and FDII, would attest... Continue Reading »

  • going slightly giddy

    going slightly giddy

    There'll be a digital tax by Christmas, proclaimed European Commissioner for Taxation Pierre Moscovici last week. Perhaps he needs to brush up on his history. We've heard such bold claims in previous eras... Continue Reading »

  • Akin to Chitty Chitty Bang Bang

    Akin to Chitty Chitty Bang Bang

    Banks and financial institutions the world over were worried about the legal and reputational costs of falling foul of FATCA (the United States Foreign Account Tax Compliance Act) from the outset... Continue Reading »

  • nothing can be ruled out

    nothing can be ruled out

    When looking at recent tax developments for this week's entry, I began to wonder whether a country's tax regime reflects its topography. Take the United States for example... Continue Reading »

  • Gibraltar Focus

    Gibraltar Focus

    As one of the first British dependent territories to develop tax-exempt corporate forms, Gibraltar has a long history as an offshore financial center, with the focus initially on the traditional forms of offshore business like company incorporation, Continue Reading »

  • If at first you don't succeed

    If at first you don't succeed

    If at first you don't succeed, try, try again. At least that's what they might tell you in school. But does this mantra translate successfully to real life? Switzerland is about to find out... Continue Reading »



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Jersey Tables Legislation For New Economic Substance Rules

Jersey Tables Legislation For New Economic Substance Rules

by Jason Gorringe, Lowtax.net, London
29 October, 2018
The Jersey Government has announced that it will release for public consultation guidance notes on the introduction of a new economic substance requirement for certain taxpayers to access Jersey's tax regime.
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Three Caribbean Territories Sign Up To BEPS Inclusive Framework

Three Caribbean Territories Sign Up To BEPS Inclusive Framework

by Ulrika Lomas, Lowtax.net, Brussels
26 October, 2018
The OECD has announced that Antigua and Barbuda, Saint Vincent and the Grenadines, and Dominica have signed up to its Inclusive Framework on BEPS, bringing membership to 122.
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Gibraltar Provides Brexit Update

Gibraltar Provides Brexit Update

by Jason Gorringe, Lowtax.net, London
19 October, 2018
The Gibraltar Government has provided an update on its role in negotiations towards the UK's exit from the European Union and how the territory is preparing.
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Potential March 2019 Date For Swiss Tax Referendum

Potential March 2019 Date For Swiss Tax Referendum

by Ulrika Lomas, Lowtax.net, Brussels
04 October, 2018
The Swiss Federal Council has set the date for a potential referendum on its corporate tax reform package for May 2019.
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Just Six Territories Remain On EU's Tax Blacklist

Just Six Territories Remain On EU's Tax Blacklist

by Ulrika Lomas, Lowtax.net, Brussels
04 October, 2018
The EU has removed Palau from its list of non-cooperative tax jurisdictions.
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Trinidad And Tobago Confirms Property Tax In 2019 Budget

Trinidad And Tobago Confirms Property Tax In 2019 Budget

by Mike Godfrey, Lowtax.net, Washington
04 October, 2018
Trinidad and Tobago has confirmed that it will introduce a property tax next year, in the territory's newly released annual Budget.
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Saint Vincent Misses FATCA, CRS Reporting Deadlines

Saint Vincent Misses FATCA, CRS Reporting Deadlines

by Mike Godfrey, Lowtax.net, Washington
04 October, 2018
The caribbean territory Saint Vincent and the Grenadines has requested a 60-day extension from the reporting deadlines under the US Foreign Account Tax Compliance Act and the Common Reporting Standard.
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Guernsey To Freeze Financial Services Fees Until 2020

Guernsey To Freeze Financial Services Fees Until 2020

by Jason Gorringe, Lowtax.net, London
04 October, 2018
The Guernsey Financial Services Commission says it has decided not to hike license fees for financial services firms for the next two years.
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Barbados Land Tax Now Due

Barbados Land Tax Now Due

by Mike Godfrey, Lowtax.net, Washington
28 September, 2018
The Barbados Revenue Authority has issued land tax bills for the financial year 2018-2019, with a discount available for early payment.
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OECD Releases Seychelles TP Guidance

OECD Releases Seychelles TP Guidance

by Mike Godfrey, Lowtax.net, Washington
28 September, 2018
This month the OECD released a guide on the transfer pricing policies in place in Seychelles.
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