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The US tax classification of Liechtenstein Anstalten and Stiftungen is an important issue in many voluntary disclosure cases involving undeclared offshore assets. A new Chief Counsel Advice Memorandum has been issued by the US Internal Revenue Service details the current classification of these...
This article gives an overview of the laws on succession, forced heirship and community property in Saudi Arabia.
In this article, the author outlines the pressures that Singapore faces to conform to international expectations, particularly the expectations of the Financial Action Task Force (FATF) and the Organisation for Economic Co-operation and Development (OECD), and the strategy that Singapore is...
The ruling of the Chief Justice in TMSF v Merrill Lynch Bank and Trust Company (Cayman) Limited and others was appealed to the Cayman Islands Court of Appeal who dismissed the appeal on 18 September 2009. This case note examines the findings.
The largely unprecedented events in worldwide financial markets over the past 12 months have inevitably resulted in a turn of the spotlight onto offshore financial centres, with many quick to suggest that jurisdictions such as the Cayman Islands played a key role in the global economic collapse....
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