January 20th 2014
The French Ministers have as promised, on 17th January, 2014,
signed off the arreté removing Jersey and Bermuda from the article
238 blacklist with effect from 1st January, 2014, which means that
there should be no retorsionary measures applied in...
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January 16th 2014
Please note that the blacklisting is to be removed by decree,
retrospectively to 1st January, 2014.
That implies that there is a period of limbo between the
announcement, which was made in the future tense, and its actual
implementation.
See...
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January 15th 2014
Following on from the prior article 164C CGI newsflash, the next
port of call is the 33 1/3% or 1/3 capital gains tax rate applied
to non residents, whether in the EU the EEA or third states.
This article was written prior to "Brexit" and is not...
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January 14th 2014
Overseas Chambers has elaborated a risk free
method for onshore or offshore trustees to mitigate the effects of
a beneficiary's move to France.
The proposed actions mitigate the exclusions
frequently adopted in this area, by avoiding the...
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January 10th 2014
It does not take long for a decision of the Court of Justice of
the European Union to have effect throughout the EU legal order
when it benefits the taxpayer.
Article 164 C provides that any non resident of
France who has residential property in...
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January 8th 2014
Draft European Union Legislation (Jersey) law 201-
Given that the Jersey States are debating the Draft European
Union Legislation (Implementation) (Jersey) Law 201-, this week, it
may be best for the current relationship of the Island with...
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December 12th 2013
Jersey Finance have posted the following:
that Jersey and Guernsey are to establish an office in Caen
to represent both islands' interests with French authorities.
The Bureau des Iles Anglo-Normandes replaces the Bureau de
Jersey and will...
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December 12th 2013
Note that with effect from Sunday 8th December, 2013, article 12
of the recent French anti evasion law increased the penalties for
non compliance from a minimum of €10.000 to €20.000, and where
greater, from a rate of 5% to a rate of 12.5%
Also...
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