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Bermuda Premier Promotes “Treaty-Shopping”.
At the May 10, 2012 signing of the Bermuda-Qatar tax treaty Bermuda’s Premier observed that “investors in countries that to date do not have a DTA with Qatar can domicile in Bermuda and benefit from...
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What Happens to ‘Exempt Surplus’ if Canada’s TIEAs Fail…
…to deliver access to tax-payer information according to standards set out in its new Tax Information Exchange Agreements (TIEAs) with ‘zero-tax’ havens? Perhaps the answer depends on the real...
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FATCA-Style Trust Reporting: Could it go Viral?
Widespread objection in Europe to new US extra-territorial reporting obligations on financial institutions with US account holders under the FATCA has not prevented its application by the French to...
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Trustee Liability under TIEAs: 4 Questions.
1. Have you breached your ‘duty of care’ to beneficiaries if you provide information to revenue authorities pursuant to a request under a TIEA, tax treaty or FATCA if you ought to have known, or you...
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New ‘Indian’ Head-Ache for Offshore Financial Centres.
Mauritius – a popular OFC and intermediary jurisdiction for investments into India is worried that companies set up there to take advantage of the country’s lack of capital gains tax and the...
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Is Automatic Exchange of Information the End Game?
Isn’t it odd that the poster-child of the G20/OECD tax information exchange agenda should now be subject to such staunch opposition? Stranger still that the proponents of exchange of tax information...
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Cirque Joins the Circus: Quelle Surprise?!
Let’s say you own a Circus and 90% of your revenue is generated internationally but you pay $25 in taxes out of every $100 you earn in royalties from the use of your trademark. Let’s say that you...
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Why is Mongolia Cancelling its Tax Treaties?
Don’t blame the IMF. True, one of their technical assistance teams,in a November 2012 report, completely rewrote Mongolia’s model tax treaty and cautioned that its existing treaties – in particular...
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Why I’m Learning to Speak ‘American’.
“As a matter of course”……What does that mean really; and why is that language used in the recently signed Inter-Governmental Agreement (IGA) between Germany and US designed to help German financial...
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Tax Haven Blacklist Repealed, but Wait…
That’s not the end of the story. On May 30th Argentina repealed its 13-year old blacklist of uncooperative jurisdictions which included almost half of the current membership of the United Nations. The...
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What’s Your Biggest FATCA Fear?
Take Our Poll Filed under: FrontPage Tagged: automatic exchange of tax information, blacklist, FATCA, G-20, G-8, OECD, tax haven, Tax treaty, TIEA, US
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(PODCAST) Why OFCs Need to Mind Their Own Business.
Offshore wealth is now at 8.5 trillion dollars – a rise of 6.1 percent – and is expected to reach 11.2 trillion dollars by 2017. According to the Boston Consulting Group the top three destinations for...
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Why OFCs Should Mind Their Own Business.
Download: memo-11.mp3 Filed under: Podcast Tagged: automatic exchange of tax information, blacklist, Convention on mutual administrative assistance in tax matters, exchange of tax information,...
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Ireland Admit It…You Are a Tax Haven.
..and frankly there is nothing wrong with that. Forgetting for the moment, and yes I know it is near impossible, strictly speaking, if according to the research findings of Professor James Stewart,...
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A Private Registry of Shell Company Owners…
…could be the G8′s Plan ‘B’ in the event they fail to agree on a pubic register of beneficial owners of shell companies. In fairness to Canada then, that country may not be the only ‘spoiler’ at next...
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Download My Free App for iPhone and Android …
Here: Download My iPhone App, and here: Download My Android App. Search ‘franhendy’ and Bookmark. Filed under: FrontPage Tagged: Android, App Store, Automatic information exchange, Beneficial...
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Your 8 Questions On the OECD Convention on Mutual Assistance in Tax Matters...
Please See Slide show below or access the full Power Point Presentation here: OECD Multilateral Convention Filed under: FrontPage Tagged: automatic exchange of information, Convention on mutual...
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Bermuda, British Virgin Islands and Jersey Blacklisted Again by France as Tax...
(Bermuda Premier Craig Cannonier) And so it continues. Expressing its customary surprise and outrage at the territory’s inclusion in France’s latest tax haven blacklist, Bermuda has argued the...
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TIEAs Unworkable in Tackling Tax Evasion, Fraud and Criminality.
(Cayman Islands-Australia TIEA signing; Image:IslandJournal) Of course you already know this but for a recent illustration please read on. The Tax Information Exchange Agreement (TIEA) between the...
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Canada Advances Global Tax Reform Agenda in 2014 Budget
Finance Minister Flaherty’s Federal budget predicts the current deficit in finances to continue until 2016 when he expects a surplus of 6.4 billion. Like his counterparts around the world his February...
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