Spitz & Clarke Offshore Service

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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.

Issue 175, November 2023. Issue 175 includes updates to the Mauritius commentary, the Singapore legislation and adds Bermuda case CIBC Bank and Trust Co (Cayman) Ltd v T and anor, Cayman Islands case Re XYZ Trusts and New Zealand case Kain and ors v Public Trust and ors.


Giles Clarke, MA, PhD, FTII, Barrister  General editor