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.

Organised alphabetically for ease of reference, the Offshore Service is updated five times per annum ensuring the most current information is always to hand.

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SOURCE CURRENCY
Issue 160, November 2020

Part B Jurisdictions
Commentary
The Monaco ([MON.1]) chapter has been updated.
The Netherlands ([NTH.1]) chapter has been updated.
The UAE ([UAE.1]) chapter has been updated.
Legislation
The Turks and Caicos legislation has been updated.
Part C Cases
Cases
Gibraltar case Magner and another v Royal Bank of Scotland International
Ltd has been added.
New Zealand case Ruscoe and another v Cryptopia Ltd (in liq) has been added.
Singapore case Jatia and others v Niranjan and another and other appeals has been added.