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  • what sort of Brexit will it be?

    what sort of Brexit will it be?

    On November 26, a legal challenge brought by 13 UK expats against the decision of the EU Council to endorse the start of negotiations with the UK on exiting the European Union was rejected by the General Court of the EU... Continue Reading »

  • flummoxed, confounded, bemused, and bewildered

    flummoxed, confounded, bemused, and bewildered

    Flummoxed. Confounded. Bemused. Bewildered. It doesn't sound like a promising start to this week's edition. But these are just a few of the words I'd use to describe the international community's response to the corporate tax cuts in... Continue Reading »

  • Responding to Challenges

    Responding to Challenges

    Over the last few years the international business sector has experienced unprecedented changes, which have totally reshaped the landscape including... Continue Reading »

  • encountering Kryptonite

    encountering Kryptonite

    I am aware that there is a certain element of risk in kicking off this week's edition on the not insignificant matter of Brexit. As I write, Theresa May is still resident in 10 Downing Street. By the time of publication, she may not be... Continue Reading »

  • dragging on, and on, and on

    dragging on, and on, and on

    According to a recent ruling by Estonia's Supreme Court, the country's tax agency can no longer chase up tax debts that are owed five years after enforcement proceedings are initiated. Well, it's a good job that tax debts aren't waived so quickly... Continue Reading »

  • 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 »



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Gibraltar Covered By Proposed Brexit Transition Period

Gibraltar Covered By Proposed Brexit Transition Period

by Ulrika Lomas, Lowtax.net, Brussels
03 December, 2018
The UK's recently negotiated Withdrawal Agreement with the EU sets out the arrangements that will apply with regards to Gibraltar.
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OECD Releases Panama CRS Avoidance Update

OECD Releases Panama CRS Avoidance Update

by Ulrika Lomas, Lowtax.net, Brussels
03 December, 2018
The OECD has added to its guidance for financial institutions on ensuring that citizenship by investment and residency by investment schemes are not used to circumvent the new international tax information reporting standard, the Common Reporting Standard.
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Ireland, Malta To Close 'Single Malt' Tax Loophole

Ireland, Malta To Close 'Single Malt' Tax Loophole

by Jason Gorringe, Lowtax.net, London
03 December, 2018
The tax authorities of Ireland and Malta have signed a Competent Authority Agreement in a bid to prevent the use of the so-called "Single Malt" tax planning structure.
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Gibraltar Legislates To Ensure Movable Property Income Is Taxable In Gibraltar

Gibraltar Legislates To Ensure Movable Property Income Is Taxable In Gibraltar

by Jason Gorringe, Lowtax.net, London
30 November, 2018
The Gibraltar Government on November 22, 2018, published in its Official Gazette the Income Tax (Amendment) Regulations 2018 to make changes to rules concerning the receipt of income from overseas movable property holdings.
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UK Urged To Drop Plan To Extend Offshore Tax Limitations Period

UK Urged To Drop Plan To Extend Offshore Tax Limitations Period

by Jason Gorringe, Lowtax.net, London
30 November, 2018
The UK Parliament's Economic Affairs Finance Bill Sub-Committee has proposed that provisions should be stripped from the Finance Bill that would extend the time limit on assessing offshore tax to 12 years.
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Bahamas To Enact Tax Legislation To Adopt International Standards

Bahamas To Enact Tax Legislation To Adopt International Standards

by Mike Godfrey, Lowtax.net, Washington
23 November, 2018
Representatives from the Bahamas Government have held a number of meetings in Brussels and Paris with the EU's Code of Conduct Group (business taxation) and the OECD to discuss the territory's efforts to comply with international standards on tax governance.
Read Full Story »

 
Barbados To Shutter IBC Regime, Remove Harmful Tax Provisions

Barbados To Shutter IBC Regime, Remove Harmful Tax Provisions

by Mike Godfrey, Lowtax.net, Washington
16 November, 2018
Barbados's Minister of International Business and Industry, Ronald Toppin, has confirmed that the territory will soon repeal a number of tax measures that are considered to be contrary to new international standards on harmful tax regimes.
Read Full Story »

 
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.
Read Full Story »

 
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.
Read Full Story »

 
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.
Read Full Story »

 
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