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Searching Content indexed under Offshore Financial Centres by Stikeman Elliott LLP ordered by Published Date Descending.
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U.S. Supreme Court Refuses To Hear Challenge To FATCA
The U.S. Supreme Court has declined to hear an appeal from the U.S. Court of Appeals' ruling in the Crawford case, in which the constitutionality of FATCA was unsuccessfully argued.
United States
24 Jul 2018
2
Hedge Fund Investments Survive Section 94.1 Challenge
Although based in low-tax jurisdictions, Tax Court finds business reasons for investments overshadowed their tax benefits.
Canada
3 Oct 2016
3
Gerbro Inc. v. The Queen: Clarifying The Landscape For Canadians Investing In Offshore Hedge Funds
On July 22, 2016, the Tax Court of Canada released its highly anticipated decision in Gerbro v. R dealing with the offshore investment fund property rules in section 94.1 of the Income Tax Act.
Canada
19 Sep 2016
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