Unravelling
Complexity

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Unravelling Complexity

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BVI Court protects basic rights of persons subject to tax investigations
Litigation, Insolvency and Restructuring

BVI Court protects basic rights of persons subject to tax investigations

In Quiver Inc. & Friar Tuck Limited v International Tax Authority the BVI Court confirmed that public bodies must strike a balance when discharging their international obligations in the mutual exchange of information.
Anguilla snapshot: options and advantages

Anguilla snapshot: options and advantages

Anguillan law is a unique blend of throwback 1980s and forward thinking structures – Anguilla LLCs have been around since 2000 and have found a niche market in the North American private equity field.
Cayman Islands Beneficial Ownership Regime: Some out of scope companies now in scope
Investment Funds

Cayman Islands Beneficial Ownership Regime: Some out of scope companies now in scope

The Cayman Islands have recently amended the beneficial ownership register regime for Cayman Islands companies and LLCs, refining the regime that was introduced in July 2017, meaning that some previously out of scope companies must now maintain a register, among other things.
Judges lead the way on cross-border insolvency initiatives
Litigation, Insolvency and Restructuring

Judges lead the way on cross-border insolvency initiatives

The new Guidelines are a practical code to enhance some of the most successful cross-border initiatives of recent years and are likely to bring such disputes before the Courts at an earlier stage, which may well promote the culture of cooperation envisaged by the drafters.
Cyprus signs double tax treaty with Luxembourg
Regulatory and Tax

Cyprus signs double tax treaty with Luxembourg

After ten years of negotiations Luxembourg and Cyprus signed their first Double Tax Treaty on 8 May 2017. The Treaty is pending ratification by both contracting states. Should it be ratified by both parties before the end of 2017, the Treaty will take full effect on 1 January 2018.
BVI Business: A safe harbour from the storm

BVI Business: A safe harbour from the storm

The BVI's financial services industry was able to maintain business as usual after the territory received a direct hit from Hurricane Irma in September 2015. This article by Philip Graham and Ellie Crespi, first published by BVI Finance, looks at how the industry was able to get back on its feet so quickly after a catastrophic hurricane.