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Client Updates

Read our latest articles, press releases, updates, newsletters and announcements. 

13 Mar 2017

Version 2.0 of the Cayman Islands CRS Guidance Notes (the "Guidance Notes") is expected to be published by the Department for International Tax Cooperation later this month following consultation with industry. Maples and Calder is actively engaged in the consultation process, and this update outlines some of the key provisions of the draft Guidance Notes (which may be subject to further change) as well as the CRS Regulations released in December 2016. Further details of notification and reporting deadlines under CRS and US FATCA are also included.

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13 Mar 2017

In this edition of the Maples and Calder Tax Update, we focus on both Irish and international tax developments. We examine the recent significant changes to the taxation of vehicles investing in Irish real estate, including Irish "Section 110" companies and Irish regulated funds. On the international front, we review the EU Commission's decision on State Aid with respect to Apple and the ongoing development of the OECD's Base Erosion and Profit Shifting ("BEPS") project.

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8 Mar 2017

In CHC Group Ltd the Cayman Islands Grand Court has determined that, in certain circumstances, directors of a company can commence Cayman Islands restructuring provisional liquidation proceedings without the need for a shareholders' resolution or authorisation in the company's articles of association. This decision allows greater access by companies to the Cayman Islands restructuring regime by confirming a practical solution to the so-called Emmadart issue.

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1 Mar 2017

As reported in previous updates, ESMA has issued an opinion advising EU authorities to collect certain additional information in AIFMD Annex IV reports to assist them monitor systemic risk (the "ESMA Opinion").

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16 Feb 2017

The CLOser is the Maples group's industry newsletter for the global CLO market. The Maples Global CLO Team provides Cayman Islands and Irish legal advice and CLO issuer / co-issuer and fiduciary services in the Cayman Islands, Delaware, Dublin, London and the Netherlands.

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