This service provides detailed commentary on each of the major offshore jurisdictions and brings together relevant legislation, as well as texts and summaries of relevant cases. Practitioners from leading law firms within each jurisdiction have contributed to the work. It also covers all material necessary to enable the tax practitioner to assess the relative advantages and disadvantages of various tax havens.

SOURCE CURRENCY
Issue 177, April 2024.

Part B Jurisdictions

Commentary
The Liechtenstein ([IOM.1]) chapter has been updated.

Legislation
The Cook Islands legislation has been updated.
The Singapore legislation has been updated.

Part C Cases

Cases
Bahamas case Dawson-Damer v Grampian Trust Co Ltd and anor has been added.
Jersey case Patel and other v JTC Trust Co Ltd (formerly Minerva Trust Co Ltd) and other has been added.
Singapore case ByBit Fintech Ltd v Ho Kai Xin and ors has been added.


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