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A discussion draft has been released on legislation to create an "innovation box" regime in the United States, to encourage domestic investment in research and development (R&D)... read more
Firms in the recognised overseas pensions field are experiencing an increase in referrals of business, largely in light of the at-retirement reforms and concerns over the pension age test rules that have been applied to these overseas schemes... read more
The Treasury Department has notified countries with early versions of agreements under the Foreign Account Tax Compliance Act that their banks can use the more favourable procedures for reporting new accounts available in later pacts... read more
The Barbados Revenue Authority (BRA) was subjected to rigorous assessments by the United States Internal Revenue Service (IRS) recently in a bid to verify the island’s readiness to enact the Foreign Account Tax Compliance Act (FATCA)... read more
European regulators have expanded – albeit only slightly – the domiciles from which hedge funds can market their products to investors in the 28-nation European Union... read more
Second-quarter data on US citizenship renunciations is out, with a surprising trend—the lowest quarterly number of people giving up their American citizenship since late 2012, according to a recent release by the Treasury Department... read more
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Latest Articles
Isle of Man: Sunshine On A Rainy Day
  Philip Knop examines how the future appears bright for the Manx financial sector. (01/06/2015)
The Isle of Man: Proud of its Place on the International Stage
  With the Isle of Man experiencing 30 years of continuous economic growth, Malcolm Couch examines the role the island's status as a leading financial centre played in achieving this remarkable statistic. (01/11/2014)
New Regime for Foreign Companies
  Andrew Webb and Sophia Wong examine the changes to the Isle of Man's Foreign Companies Act. (01/11/2014)
FATCA – Why the Isle of Man is a Magnet for International Pension Plans
  With FATCA affecting every aspect of the financial services industry, Mark Kiernan examines the impact the far reaching legislation on the Isle of Man's international pensions industry. (01/11/2014)
Latest Articles
Ireland: Consolidating the Public Finances
  With Ireland beginning to see the offshoots of growth, Brian Broderick examines how Ireland has consolidated its public finances. (01/05/2015)
Q&A with Simon Harris, Minister of State for the Irish FSC
  The IFC Review speaks to Minister Harris about Ireland’s success as an international finance centre and looks at the challenges facing the small but robust European IFC going forward. (01/10/2014)
EU Succession Regulation and Ireland
  With recent changes to the EU Succession Planning regulations in place, Aileen Keogan examines the potential effects of these changes for Irish clients. (01/06/2014)
Hedge Funds Feel the Regulatory Pressure
  Paul Farrell, Gayle Bowen and Catherine Fitzsimons examine the changing hedge fund landscape, with increased costs, transparency, liquidity and consolidations expected to shape the next few years. (01/06/2013)
Latest Articles
Case Study: The Cyprus Citizenship by investment Program
  Martinos Typographos examines the Cyprus Citizenship by Investment offerings in an insightful case study. (01/03/2015)
Cyprus Alternative Investment Funds (AIFs)
  Stelia Korniliou examines the legal, regulatory and operational framework providing for Cyprus Alternative Investment Funds. (01/03/2015)
FATCA and the Cyprus - US Connection
  With FATCA now in force, Emily Yiolitis and Aki Corsoni-Husain highlight how Cyprus complies with the US regulations through the signing of a Model 1 IGA. (01/08/2014)
Steadying the ship of the Cyprus Economy
  Stelios Havatzias examines the successful Cyprus shipping industry, and considers why the jurisdiction has a real reason to feel optimistic amid the negative press of recent times. (01/01/2014)
Latest Articles
IFCs and Investing in Emerging Markets
  Matthew Stocker, Olivaire Watler and Charlie Pywell examine the crucial role IFCs play in facilitating investment in emerging markets. (28/07/2015)
The British Virgin Islands: Jurisdiction of Choice for IBCs
  Tim Clipstone and Michael Gagie examine why the British Virgin Islands is the jurisdiction of choice for international business companies. (01/07/2015)
Succession and an Alternative to the Trust
  With many clients unfamiliar with the concept of a trust structure, Michael Gagie examines the wide range of alternatives available for Asian clients. (01/04/2015)
A Modern Arbitration Framework for the British Virgin Islands
  Alistair Abbott considers how the new Arbitration Act is a welcome update to the BVI's position on arbitration. (01/03/2015)