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15% Global Minimum Tax Rate: Draft Legislation lodged in Jersey

Following Jersey's intention to implement the OECD proposals for a 15% global minimum tax rate (known as "Pillar 2") in May 2024, draft legislation has now been lodged introducing a new standalone Multinational Corporate...more

New trends in use of Jersey and Guernsey structures by US fund managers targeting European assets or capital

Over the last few months, we have started to see new trends in inquiries and instructions regarding the use of Jersey and Guernsey structures by US managers targeting either European assets, or European capital....more

Guernsey and Jersey re-affirm commitment to OECD Pillar Two implementation

The Crown Dependencies have re-affirmed their commitment to international tax standards and the continued value of inter-island cooperation in areas of mutual interest in international tax policy. Ministers from...more

Why Jersey and Guernsey companies are a great choice for UK REITs

What is a UK REIT? A Real Estate Investment Trust (REIT), despite the name, is a company (or group of companies) carrying on a property rental and investment business which, if it meets certain conditions, can elect to...more

Why Guernsey and Jersey for private equity?

Guernsey and Jersey have long been popular places used by private equity investors in acquisitions of target businesses given the advantages they offer over other jurisdictions. We're taking a closer look at some of these...more

Guernsey Guide: legal, regulatory, transparency and supervisory framework

This briefing explains Guernsey’s adoption of rigorous international tax and regulatory standards, which, in conjunction with its local tax law, make it an ideal location for investment funds and other investment vehicles....more

New independent compliance audit requirement in Guernsey

The Guernsey Financial Services Commission ("GFSC") updated its Handbook on Countering Financial Crime and Terrorist Financing (the "Handbook") in early July 2023 and the updates included a new requirement for a "specified...more

Regulation of virtual asset service providers (VASPs) in Guernsey

This briefing is the fourth in a series of briefings by Walkers on the Lending, Credit and Finance (Bailiwick of Guernsey) Law, 2022 (the "LCFL"), and provides an overview of the licensing regime applicable to Virtual Asset...more

Regulation of financial firm business in Guernsey

This briefing is the third in a series of briefings by Walkers on the Lending, Credit and Finance (Bailiwick of Guernsey) Law, 2022 (the "LCFL"), and provides an overview of the licensing regime applicable to "financial firm...more

Advantages of Jersey / Guernsey companies as UK ‘qualifying asset holding companies’ (QAHCs)

On 1 April 2022, the UK introduced a new tax advantaged corporate structure, a “qualifying asset holding company” (“QAHC”), which benefits from a number of UK tax breaks. A crucial requirement for QAHC eligibility is...more

Guernsey - The Private Investment Funds Regime

The Private Investment Fund Rules ("PIF") regime was updated by the Guernsey Financial Services Commission ("GFSC") in 2021 to expand the available PIF product options. PIFs are governed by the Private Investment Fund Rules...more

Economic Substance for Jersey Funds

Jersey's economic substance regime has been in existence for four years now. On the one hand its scope has expanded to include partnerships as well as self-managed corporate funds; but on the other hand certain exemptions...more

What next for Data Subject Access Requests (DSARs)? The direction of travel

Data subject access requests (DSARs) are a cornerstone of the data protection regime, being fundamental in helping individuals to exercise their rights. If individuals do not know what information an organisation has about...more

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