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Member Articles


EU Affirms Cayman's Tax Co-Operation and Removes Cayman from Annex I

Cayman has been removed from Annex I of the EU's list of non-cooperative jurisdictions for tax purposes ("Annex I.") The decision was announced on 6 October 2020 following a meeting of the EU’s Economic and Financial A ...

Update for Employers on Payroll Matters

FORM PD27 – 10% TEMPORARY WAGE SUBSIDY SELF-IDENTIFICATION FORM FOR EMPLOYERS The Temporary Wage Subsidy for Employers (“TWS”) program was introduced on March 25, 2020. It was a three-month subsidy provided to eli ...

2020 Tax Planning: Techniques that May Not Exist in 2021

Major tax reform discussions are ongoing in Washington and Sacramento while everyone at home is busy navigating the pandemic. Many commentators are predicting that budgetary pressures resulting from the COVID-19 stimulus ...

2020 Tax Planning: Benefits of GRATs

Authors: Mitchell Edwards and Kit Driscoll Now may be an opportune time to gift assets out of your estate, particularly through an estate planning technique known as the Grantor Retained Annuity Trust (“GRAT“)—a s ...

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