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Searching Content by Laila Arstall from Carey Olsen ordered by Published Date Descending.
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1
Guernsey's Substance Requirements - Application To IP Companies And The August Amendments
As with other offshore jurisdictions, Guernsey has implemented legislative economic substance requirements, which came into force on 1 January 2019.
Guernsey
7 Oct 2019
2
Guernsey Substance Requirements Update – Foundations
Amendments to Guernsey's new substance regulations, which came into effect on 1 January 2019, have provided much needed clarity regarding the treatment of Guernsey foundations.
Guernsey
18 Jan 2019
3
Changes To Guernsey's Corporate Tax Residence Rules
Guernsey's rules on corporate tax residence changed at the beginning of 2019 following amendments to its existing tax law brought into effect by a combination of the Income Tax
Guernsey
15 Jan 2019
4
Guernsey Proposes New Substance Requirements For ‘Relevant Activities' From 2019
Guernsey's 2019 Budget is due to be debated by the States of Deliberation (Guernsey's parliament) at its meeting on 6 November 2018
Guernsey
1 Nov 2018
5
Guernsey Introduces New Revenue Service To Integrate Income Tax And Social Insurance Functions
The launch of a new Revenue Service in Guernsey that brings together the collection of income tax and social insurance contributions will lead to improved government efficiency,
Guernsey
23 Oct 2018
6
Guernsey's New Pensions Regulatory Framework And Information Reporting Regime
In June 2017 Guernsey announced plans to introduce a new regulatory framework for the provision of pensions and pension services.
Guernsey
27 Sep 2017
7
Opposing Positions
It is nearly a year since tax authorities around the world sent their first sets of Foreign Account Tax Compliance Act (FATCA) reports to the US Internal Revenue Service.
Guernsey
12 Oct 2016
8
Guernsey Issues Guidance On Classification Of Investment Entities For The Common Reporting Standard
On 29 July 2016, the States of Guernsey Income Tax published their latest bulletin on guidance in relation to the implementation of the Common Reporting Standard in Guernsey.
Guernsey
10 Aug 2016
9
Coping With CRS
The tax authorities in the Crown Dependencies sent the first set of US FATCA reports, compiled by financial institutions in their respective jurisdictions, to the US Internal Revenue Service on 30 September 2015.
Guernsey
15 Jan 2016
10
Guernsey Issues Regulations To Implement Common Reporting Standard
On 23 November 2015 Guernsey issued regulations to implement the Common Reporting Standard ("CRS") under Guernsey's domestic law.
Guernsey
3 Dec 2015
11
Guernsey Is On Track For The Next Stage In Automatic Exchange Of Information
What is the issue? Guernsey will be required to gather data for the calendar year 2016 for reporting under the Common Reporting Standard (CRS) in 2017.
Guernsey
19 Oct 2015
12
Guernsey Issues Amended Legislation And Updated Draft Guidance Notes On FATCA-Based Reporting
This briefing note provides a summary of some of the key changes to the domestic legislation and guidance published by the ITO.
Guernsey
29 May 2015
13
Thomson Reuters - Private Client Tax - Jurisdictional Comparisons
Private Client specialists from our Guernsey and Jersey offices have been invited to update their contributed chapters for the third edition of Thomson Reuters' jurisdictional comparison of private client tax laws.
Guernsey
17 Apr 2015
14
Listed Guernsey And Jersey Funds - FATCA Reporting Deadlines Are Looming. Are You Ready?
Whilst most list Guernsey and Jersey funds ("Funds") may delegate FATCA reporting to a third party service provider, FATCA reporting obligations remain the Fund’s responsibility.
Guernsey
3 Mar 2015
15
Guernsey Issues Bulletin To Update Draft Guidance Notes On FATCA-Based Reporting
On 21 November the States of Guernsey Income Tax ("ITO") published bulletin 2014/1 to update the most recent iteration of the draft Guidance Notes issued jointly by the Crown Dependencies on 28 July 2014 regarding the implementation under domestic law of FATCA-based reporting.
Guernsey
26 Nov 2014
16
Employee Benefit Trusts (EBTS)
A well-structured employee incentive arrangement operated through an EBT can deliver real value to a company and its employees.
Jersey
14 Oct 2014
17
Guernsey Issues Regulations To Implement FATCA-Based Reporting
Guernsey has published regulations to implement and enable the administration and enforcement of the intergovernmental agreements entered into with the UK and the U.S.
Guernsey
22 Sep 2014
18
Stepping Up To FATCA
In 2013, UK Prime Minister David Cameron turned the political spotlight on international tax compliance, with his focus on trade, tax and transparency at the World Economic Forum in Davos.
Guernsey
12 Apr 2014
19
In The Matter Of The Representation Regarding The Strathmullan Trust [2014] JRC 056
This is the latest in a line of decisions of the Royal Court concerning an application to set aside a trust for mistake.
Jersey
10 Mar 2014
20
FATCA - Inter-Governmental Agreements For Crown Dependencies
As the US tax system is based on citizenship, US persons do not need to be resident in the US for them to be US Account Holders and for their US Reportable Accounts to fall within the scope of FATCA.
Jersey
17 Dec 2012
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