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British Virgin Islands
Walkers
1.1 To what extent is domicile or habitual residence relevant in determining liability to taxation in your jurisdiction?...
Ogier
The BVI legislature has just brought into force a statute, the Eastern Caribbean Supreme Court (Virgin Islands) (Amendment) Act 2020, best known for restoring the Black Swan jurisdiction providing a fresh basis ...
Cayman Islands
Mourant
On 6 October 2020, the Cayman Islands was removed from its brief inclusion on the EU's list of non-cooperative jurisdictions
Mourant
This Regulatory Update provides a snapshot of the key legal developments in the BVI and the Cayman Islands over the last quarter.
Collas Crill
Cayman has faced an increased regulatory burden as a result of a global drive for transparency and wider information exchange
Ogier
While much of 2020 was characterised by a high rate of regulatory activity in the Cayman Islands, the number of recent changes to laws and regulations which were enacted in the Cayman Islands over the last quarter of 2020 ...
Cyprus
AGP Law Firm | A.G. Paphitis & Co. LLC
On 10th November 2020, the OECD published a Policy Response to Coronavirus (COVID -19) Paper entitled "The territorial impact of COVID – 19: Managing the crisis across levels of government".
G. Vrikis & Associates LLC
Movement continues to be prohibited from 9 in the evening until 5 in the morning of the following day.
Gibraltar
Hassans
Over the last year Covid-19 restrictions (including lockdown) have been justified on the basis that they are intended to flatten the curve whilst a vaccine was being developed.
Guernsey
Carey Olsen
Recognition of UK insolvencies in Europe after Brexit[1] is navigating uncertain waters. Following the completion of Brexit, the UK has left parts of the EU's private
Collas Crill
1 February 2021 is set to be a massive day for Sark and its people with the coming into force of the long-awaited Land Reform (Sark) Law, 2019, (the "Law").
Walkers
Walkers has recently worked with ICLG to create a Private Client guide exploring the jurisdiction of Guernsey for 2021.
Isle of Man
DQ Advocates
There is a large amount of jurisprudence on setting aside a trust on the grounds of mistake. Do the same principles apply to foundations?
Jersey
Mourant
Our Jersey and Guernsey team hosted a Channel Islands funds updater tailored to the local industry.
Walkers
1.1 To what extent is domicile or habitual residence relevant in determining liability to taxation in your jurisdiction?
Walkers
Walkers has recently worked with ICLG to create a Private Client guide exploring the jurisdiction of Jersey for 2021.
Ogier
If a person holds assets in Jersey they may wish to ensure that they have made adequate provision to appoint someone who can manage those assets in the event that they should lose capacity to such an extent that they can no longer do this themselves.
Malta
DF Advocates
The Housing (Decontrol) Ordinance of 1959 has been the subject of debate for its infamous legal provisions for the past years, so much so that its provisions...
Finance Malta
The risk-based approach adopted by banks towards trusts and foundations was discussed in detail during FinanceMalta's first webinar of 2021...
Ganado Advocates
The Malta Financial Services Authority ("MFSA") has issued a circular to confirm that the applicability of the European Single Electronic Format ("ESEF")
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