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Content Summary

1. European News Read more.

      • UK opens beneficial ownership review for CDOTs
      • Cyprus provides alternative option for tax residency
      • Monaco enacts new legal framework for foreign residents
      • WEF confirms Malta amongst top financial jurisdictions
      • Cyprus changes tax treatment for intra-group financing
      • HMRC invokes GAAR for first time for gold bullion scheme

2. USA & Caribbean News Read more.

      • Trump Administration issues ‘unified framework’ for tax reform
      • US appeals court dismisses FATCA legal challenge
      • BVI Registry fully functional following hurricanes

3. Middle East and Asia Read more.

      • Hong Kong’s chief executive announces new tax incentives
      • China’s new business licence deadline approaches
      • China moves to promote foreign investment
      • UAE publishes VAT law ahead of January 2018 tax roll-out
      • Singapore the ‘Top Expat Destination’ for third year in a row
      • Hong Kong the world’s most competitive economy – again

4. Legal News Read more.

      • High Court finds Russian ‘domiciled’ in UK for jurisdictional purposes
      • Guernsey court sets aside ‘disastrous’ transfer into trust
      • Tribunal finds Jersey companies to be resident in the UK
      • First-tier Tribunal finds for HMRC in question of domicile
      • French Court acquits art dealer Wildenstein of tax fraud

5. Fiscal News Read more.

    • Swiss government publishes new draft for corporate tax reform
    • France demands €600 million in tax from Microsoft
    • European Commission launches agenda for fair taxation of digital economy
    • G20 leaders reaffirm commitment to CRS and BEPS
    • Mauritius rated ‘Compliant’ under Global Forum’s ‘enhanced’ process
    • OECD confirms first automatic Common Reporting Standard exchanges

6. Retirement Planning Read more.

    • Statutory right to transfer to QROPS set to remain
    • Malta and the Overseas Transfer Charge
    • Sovereign launches new Guernsey QNUPS
    • Guernsey introduces Pensions Regulation

7. CRS Feature Read more.

    • The road from privacy to transparency – 1987 to 2017

8. 30 years of Sovereign numbers Read more.

    • Infographic

9. The history of the Sovereign Art Foundation Read more.

    • The Sovereign Art Foundation – doing well by doing good
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Sovereign Report issue 50


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