Jersey
Jersey, Mauritius sign tax treaty
A tax treaty was signed by Jersey and Mauritius government officials today, according to a government of Jersey . . .
Jersey to consider new “substance test” for tax residence following Appleby leak
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 . . .
Brazil, Guernsey, Jersey, Isle of Man, Latvia sign agreement for exchange of tax reports on multinationals
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 . . .
Jersey signs tax treaty with United Arab Emirates
Jersey has signed a tax treaty with the United Arab Emirates, the goverment of Jersey announced April 21 . . .
UK requires companies in Caymans, BVI, other territories, to publicly disclose ownership
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 . . .
Cyprus and Jersey sign tax treaty
The governments of Cyprus and Jersey signed a comprehensive tax treaty on July 11, the two governments . . .
Jersey publishes text of new tax treaty with UAE
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 . . .
EU committee publishes letters from 13 nations on tax ruling practices
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. . .
Jersey signs TIEA agreement with Belgium
Jersey and the Kingdom of Belgium signed a tax information exchange agreement on March 13. Press Release
Fifty-one countries sign agreement for automatic exchange of information under global standard
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 . . .
UK changes interpretation of corporate tie-breaker clause for residency in existing tax treaties
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 . . .