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Jersey

Asia-Pacific

Indian court extends tax exemption of Abu Dhabi Investment Authority to its Jersey trust

November 19, 2021

Ritu Shaktawat and Milind Hasrajani, Khaitan & Co, discuss the October 28 landmark decision by the High Court of Bombay holding that income from debt securities earned by a Jersey trust settled by the Abu Dhabi Investment Authority (ADIA), and of which ADIA is the sole beneficiary, is exempt . . .

Americas

European banks’ tax haven use persists but varies widely, study finds

September 7, 2021

Large European banks report an average of 20% of their profits in tax havens, but some report more than half of their profits in such jurisdictions while others report none, according to a September 6 report from the EU Tax Observatory . . .

Africa

Profit shifting persists as corporate tax rates drop 30% in 20 years, OECD study finds

July 29, 2021

The OECD’s annual “Corporate Tax Statistics,” released July 29, reports that the statutory corporate income tax rate in 111 reviewed jurisdictions declined from an average of 28.3% in 2000 to . . .

Americas

Tax havens begin sharing information about entities that earn income from IP, other mobile activities

March 31, 2021

Twelve tax haven countries, for the first time, provided information about the activities of some business entities located in their countries to the countries where the entities’ parents or beneficial owners are tax residents, the OCED today announced. Anguilla, the Bahamas . . .

Africa

Ghana finance minister defends government’s decision to establish entity in Jersey tax haven ensure nontaxation of mining royalties: Modern Ghana→

August 28, 2020
American Samoa

Netherlands government publishes revised draft list of low tax jurisdictions

October 8, 2019

Jian-Cheng Ku and Rhys Bane of DLA Piper, Amsterdam, discuss the Dutch government’s October 7 release of a draft list of low tax jurisdictions which makes four changes from the previous list. . . .

Europe

Jersey launches consultation on mandatory disclosure rules: Government of Jersey→

September 26, 2019
Europe

UK tribunal reverses controversial decision on Jersey companies’ tax residency under central management and control test

June 13, 2019

David Hughes and Helena Kanczula of Blick Rothenberg Limited, London, discuss an important UK tribunal decision addressing the central management and control test for tax residency . . .

Americas

Corporate veil dropping: British crown dependencies make beneficial ownership registers public, US takes baby steps

June 24, 2019

Virginia La Torre Jeker, J.D., a US tax practitioner located in Dubai, discusses June 19 announcements of Jersey, Guernsey, and the Isle of Man about plans to make beneficial ownership registers for legal entities public and US legislation proposed June 11 in this area . . . 

Americas

Tax laws of 12 low-tax countries including BVI, Bermuda, Cayman don’t harm other countries, 131-country group concludes

July 23, 2019

An OECD-led 131-country coalition, known as the “Inclusive Framework on BEPS,” has approved. . .

Algeria

Goldman Sachs and Cargill lose UK tax avoidance case involving Jersey company structure: Sophie Perryer / European CEO→

October 25, 2018
Americas

MNEs asked to assess tax treaty MAP in Guernsey, Isle of Man, Jersey, Monaco, San Marino, Serbia, Brunei, Curaçao

February 19, 2019

The OECD today asked multinational taxpayers and their advisors to provide information about their experiences with the tax treaty . . .

Europe

Guernsey, Isle of Man, Jersey publish tax guidance on economic substance

May 7, 2019

The governments of Guernsey, Isle of Man, and Jersey on April 26 jointly published draft tax guidance on economic substance . . .

Africa

 Jersey, Mauritius sign tax treaty

March 3, 2017

A tax treaty was signed by Jersey and Mauritius government officials today, according to a government of Jersey . . .

Asia-Pacific

Multilateral tax treaty enters into force in Singapore affecting 14 bilateral treaties

April 1, 2019

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered . . .

Europe

Jersey to consider new “substance test” for tax residence following Appleby leak

November 8, 2017

The government of Jersey on November 8 announced that it may amend its tax laws to add a substance test for tax residence, responding to allegations that the island nation is being used for tax avoidance by multinationals, including Apple. On Sunday, the International Consortium of Investigative Journalists published a trove of leaked . . .

Africa

US negotiating exchange of country-by-country tax reports with 20 more nations

August 30, 2017

The US IRS is negotiating with 20 countries to annually exchange country-by-country reporting data on large multinational firms . . .

Europe

Jersey advances draft tax law requiring company substance

October 24, 2018

A draft tax law requiring companies to have greater economic activity in Jersey before being considered registered for tax purposes there has been lodged for . . .

Americas

New OECD project aims to encourage proper use of tax treaty principal purpose test, official says

June 10, 2018

The OECD is working on a project designed to encourage tax administrations to act reasonably when interpreting and applying the principal purpose test, an official said at the 2018 OECD International Tax Conference, held . . .

Americas

Brazil, Guernsey, Jersey, Isle of Man, Latvia sign agreement for exchange of tax reports on multinationals

October 24, 2016

Brazil, Guernsey, Jersey, the Isle of Man, and Latvia have signed a multilateral agreement which sets out the parameters for the automatic exchange between tax administrations of country-by-country tax reports on . . .

Europe

Jersey releases tax guidance on new substance requirement

November 7, 2018

Jersey today released a document providing further details on the operation of a draft law that . . .

Europe

Jersey fears EU blacklisting as tax haven: Jersey Evening Post→

January 26, 2017

See: Jersey Evening Post.

Europe

Jersey introduces limited liability company law aiding cross-border structuring: Jersey Finance→

September 25, 2018
Europe

Jersey ratifies BEPS multilateral instrument on tax avoidance

December 20, 2017

Jersey has ratified the OECD’s Multilateral Instrument (MLI), designed to allow countries to easily add to their bilateral tax treaties provisions that curtail tax avoidance by multinationals and improve . . .

Asia-Pacific

Singapore describes how the MLI affects 14 of its bilateral tax treaties

April 5, 2019

The Inland Revenue Authority of Singapore (IRAs) has provided information about how . . .

American Samoa

Netherlands publishes tax ‘blacklist’ for CFC rules

January 8, 2019

Jian-Cheng Ku, Robin Theuns, and Rhys Bane of DLA Piper Nederland N.V., discuss the Dutch Ministry of Finance’s blacklist of low tax jurisdictions for controlled foreign company purposes. published December 28, 2018 . . . 

No Picture
Europe

Jersey, Guernsey, Isle of Man to be considered for EU blacklist post-Brexit: New Europe→

January 16, 2018
No Picture
Europe

EU tax haven blacklist may force Jersey, Guernsey, Isle of Man to impose significant corporate tax: Richard Murphy / Tax Research UK→

December 6, 2017
Americas

US signs CAA agreements with Bermuda, Jersey for exchange of country-by-country tax reports 

December 8, 2017

The US government has announced that it has reached competent authority agreements (CAAs) with Bermuda and Jersey to annually exchange country-by-country reports on the tax affairs of large multinational . . .

Africa

Barbados, Côte d’Ivoire, Jamaica, Malaysia, Panama, Tunisia sign multilateral treaty on tax avoidance

January 24, 2018

Officials from Barbados, Côte d’Ivoire, Jamaica, Malaysia, Panama, and Tunisia today signed a multilateral instrument designed to allow the countries to quickly strengthen their tax treaties with other countries, adding provisions to curtail tax avoidance and improve . . .

Asia-Pacific

Jersey signs tax treaty with United Arab Emirates

April 21, 2016

Jersey has signed a tax treaty with the United Arab Emirates, the goverment of Jersey announced April 21 . . .

Africa

UK requires companies in Caymans, BVI, other territories, to publicly disclose ownership

May 2, 2018

Britain’s overseas territories, including the tax havens of Cayman Islands, British Virgin Islands, and Bermuda, must introduce publicly accessible registers of the beneficial ownership of companies located in their jurisdictions before 2021 or the UK will require them to do so, a law approved by UK Parliament . . .

Americas

Illinois bill would forbid state contracts with expatriated residents of 38 ‘tax havens’ including Luxembourg: Brendan Bakala / Illinois Policy→

April 10, 2017
Cyprus

Cyprus and Jersey sign tax treaty

July 18, 2016

The governments of Cyprus and Jersey signed a comprehensive tax treaty on July 11, the two governments . . .

Asia-Pacific

Jersey publishes text of new tax treaty with UAE

May 18, 2016

The goverment of Jersey has posted on its website the text of its new tax treaty and protocol with the United Arab Emirates. The treaty . . .

No Picture
Belgium

EU committee publishes letters from 13 nations on tax ruling practices

June 29, 2015

A European Parliament committee has published letters from EU member state officials describing tax ruling practices, efforts to combat tax avoidance, and compliance with EU spontaneous exchange of information directives. The letters, published by. . .

Belgium

Jersey signs TIEA agreement with Belgium

March 14, 2014

Jersey and the Kingdom of Belgium signed a tax information exchange agreement on March 13. Press Release

Africa

Fifty-one countries sign agreement for automatic exchange of information under global standard

October 29, 2014

Tax authorities from 51 jurisdictions have signed a multilateral competent authority agreement, laying the groundwork for automatic exchange of financial account information under the OECD/G-20 Common Reporting Standard beginning 2017 . . .

Africa

UK changes interpretation of corporate tie-breaker clause for residency in existing tax treaties

December 1, 2015

The UK’s HM Revenue and Customs (HMRC) on November 30 announced that it has changed its interpretation of the company residence tie breaker clause in the Jersey-UK tax treaty and in 15 other tax treaties that . . .

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RECENT COMMENTS
  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
  • Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024
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Latest

  • Policy Paper: Transfer pricing documentation
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Recent Comments

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  • Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

R&D Tax Credit News

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Accounting & Reporting News

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    April 13, 2022
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    March 29, 2022
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Transfer Pricing News

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US tax focus

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