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Articles

Legal analysis by Harneys lawyers
by Aki Corsoni-Husain

Tax and Regulatory - Overview of tax information exchange in the British Virgin Islands

The system of tax information exchange in the BVI is largely modelled on international principles developed by the Organisation for Economic Co-operation and Development (the OECD). The competent authority responsible for dealing with tax information...

Cyprus - Implementation of MiFID II in Cyprus: Enhanced investor protection

This is the second in a series of articles on the implementation of Directive 2014/65/EU, (MiFID II), in Cyprus. Below we explore changes to the local industry that mandates greater investor protection. The Investment Services and Investment Activities...

Cyprus - MiFID II and Cyprus: Ready for 2018

This is the first in a series of articles from Harneys on MiFID II. Here we focus on scoping issues and changes to the perimeter of the local investment services regime. Background Cyprus has given full effect to Directive 2014/65/EU, (MiFID II)...

Tax and Regulatory - Launching an ICO through Cyprus

We set out below a summary of relevant considerations when launching an initial coin offering (ICO) through Cyprus. For these purposes we assume the ICO is structured through Cyprus as a Cyprus company. Alternative vehicles may also be appropriate...

Tax and Regulatory - BVI's new beneficial ownership regime to take effect on 1 July 2017

The BVI has enacted legislation to implement a networked database of beneficial ownership interests in companies incorporated or domiciled in the jurisdiction. The database, known as the Beneficial Ownership Secure Search (BOSS) System, is being...

BVI - Getting financial services licensees in shape for the Caribbean FATF inspection

The BVI is expected to undergo its fourth round of mutual evaluation by the Caribbean Financial Action Task Force (CFATF) in 2018 based on the Financial Action Task Force’s (FATF) international standards on combating money laundering and the...

Tax and Regulatory - BVI signs multilateral memorandum with Group of International Financial Centre Supervisors

The British Virgin Islands Financial Services Commission (BVI FSC) has signed a multilateral Memorandum of Understanding (MoU) between members of the Group of International Financial Centre Supervisors. The objective of the MoU is to ensure clarity and...

Tax and Regulatory - BVI Court protects basic rights of persons subject to tax investigations

The recent case of Quiver Inc. & Friar Tuck Limited v International Tax Authority in the BVI Administrative Division of the High Court has confirmed that public bodies must strike a balance when discharging their international obligations in the...

Tax and Regulatory - New law gives BVI FSC discretion to restrict publication of enforcement actions

The Financial Services Commission Act 2001 was amended by the Financial Services Commission (Amendment) Act 2017 (the Amendment) on 1 May 2017. The key provisions in the Amendment are new sections which relate to the routine publication, on the Financial...

Tax and Regulatory - Russia Sanctions and the use of EU-based holding companies and SPVs

This Article examines in summary whether EU-based subsidiaries of the sanctioned Russian state-owned entities listed in Council Regulation (EU) 833/2014 (Regulation 833) may fall within the scope of the all-important capital market and lending...

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