Mondaq Offshore: All Topics
MJM Limited
Since the publication of the draft 2015 Amendment Bill in late December, the Bill passed into legislation with no changes to the substantive provisions proposed in the Bill...
Appleby
In Q3 of 2011 Bermuda's share of the ILS market was 18 per cent but by Q3 of 2015 Bermuda issued more than two-thirds of the global catastrophe bond (cat bond) capacity.
Appleby
For the sixth consecutive year Appleby attended the European Business Aviation Convention & Exhibition (EBACE), Europe's largest and most important business aviation trade show...
Harneys
This article covers the most commonly-asked questions regarding the use of BVI companies in transactions.
Harneys
Funds classified as Exempt Funds under the Investment Funds Act 2006 of Bermuda have until 3 October 2016 to be reclassified as Class A Exempt Funds or Class B Exempt Funds (the New Classes).
Harneys
This Cayman guide to ship finance provides an overview of the key shipping-related issues, legal system and laws in Cayman, and explores the following questions:
Cayman Islands Government
CIIPO is a unit under the General Registry department.
Harneys
In the PRC, a potentially toxic mix of a slowing economy and an ever-increasing corporate debt burden (as a proportion to GDP) is already leading to impaired loans in a number of key sectors...
Ogier Legal Shared Services Limited
On 27 May 2015, Ogier published an article examining the way in which the Guernsey Financial Services Commission (the GFSC) imposes sanctions and the scrutiny the same are subject to by the Royal Court of Guernsey (the Court).
RSM Tax Advisory
With effect from 1 April 2016, the categories of foreign workers which can be exempt from work permit has been expanded.
RSM Tax Advisory
In line with the recommendations contained in the OECD BEPS report on Action 13, South Korea has adopted new documentation requirements of master file and local file for income years beginning on or after 1 January 2016.
RSM Tax Advisory
On 8 April 2016, the Manpower Minister of Singapore announced in the Parliament that new criterion will be introduced in approving work pass applications aiming at strengthening the competitiveness of the Singapore workforce.
RSM Tax Advisory
With the passage of the 2016 tax reform bills on 29 March 2016, the effective corporate tax rates for a company which is liable to size-based business taxes will be reduced.
RSM Tax Advisory
The Union Budget 2016 introduced a special 'royalty tax' which the tax rate on income earned from patents is 10% (vs. 30% after deducting expenses).
RSM Tax Advisory
In June 2016, a Tax Bill has been passed to attract multinational and mainland enterprises to establish Corporate Treasury Centres ("CTCs") in Hong Kong.
RSM Tax Advisory
•With all remaining sectors (real estate and construction, financial service, hospitality, food & beverage, healthcare, education, cultural & entertainment services, etc.) transitioning from Business Tax ("BT") to Value Added Tax ("VAT") nationwide with effect from 1 May 2016, VAT has now completely replaced BT in China.
RSM Tax Advisory
Australia in its 2016/17 Budget announced that the company tax rate for all companies will decrease from 30% to 25% over the next 10 years beginning with the year 2016-17.
Dillon Eustace
On 5 October, 2015 the Central Bank of Ireland (the "Central Bank") issued a new set of regulations relating to Irish domiciled UCITS, their management companies and their depositaries...
GFI Holding Malta Limited
Not so long ago, tech pundits' favorite topic was predicting the demise of the PC as we know it. No more desktops, no more laptops – we were going to do everything on our tablets and phones.
KPMG Luxembourg
A recent study by KPMG yielded some interesting insights on tax laws worldwide in the area of family business wealth transfers.
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Cayman Islands Government
In accordance with a decision by the Liquor Licensing Board, liquor licence holders who operate bars and nightclubs can choose to extend their hours of business on Grand Cayman...
Immigration.ca
A controversial Conservative bill that gives the government power to strip Canadian citizenship from dual nationals is a step closer to being reversed by the Liberals.
KPMG Malta
Detailed analysis of the publicly available financial information for Europe's 32 leading football clubs shows a combined Enterprise Value* of EUR 26.3 billion.
Carey Olsen
Offshore law firm Carey Olsen has advised specialist financial services private equity fund AnaCap Financial Partners on the close of its third Guernsey flagship fund, AnaCap Financial Partners III, LP.
KPMG Malta
By the age of 21, a typical young American would have spent around 10,000 hours playing computer and video games.
Clyde & Co
As published recently in The Middle East and African Arbitration Review 2016, Alec Emmerson and Mohamed ElGhatit, Director and Registrar of the DIFC-LCIA, give an overview of The DIFC-LCIA Arbitration Centre.
Andreas Neocleous & Co LLC
According to reports in the Indian media, the Cyprus foreign ministry has confirmed that the Cyprus authorities have informed their Indian counterparts that they are ready to finalise the new double taxation agreement...
Carey Olsen
Since our last briefing note on this topic, on 29 February 2016 the European Commission (the "Commission") published the legal texts that will put in place the EU-US Privacy Shield together with a Communication setting out the steps that have been taken to restore confidence in the exchange of data between the EU and the US.
Ogier Legal Shared Services Limited
In his seminal work Principles of Corporate Insolvency Law, Professor Roy Goode notes if it is only infrequently that English courts will be willing to pierce the corporate veil, it is rarer still to consolidate assets and liabilities...
Maples and Calder
Reporting FI's are advised to leave sufficient time to complete their notification and reporting before Wednesday, 10 August 2016, particularly if they opt to conduct their notification and reporting concurrently.
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