Legal Services Tax - ogier.com

1 Legal ServicesTaxOgier are themost responsiveoffshore law firmI have Global, Asia Pacific 2018 Legal ServicesTax03 Who we areWhere local tax is an importantconsideration in an internationaltransaction, Ogier's Tax team drawspartners with specific tax expertisefrom each of our depth and breadth of ourknowledge ensures we can supportour clients business needs byproviding access to lawyers whounderstand tax issues across ourglobal network of s Tax team works hand inhand with tax departments atonshore law and accountancyfirms on all aspects of cross-border advisory and transactionaltax matters. Clients includefinancial institutions, multinationalcorporates, funds and have drawn together partnersacross our offices with specific taxexpertise and extensive experienceof advising on key tax issues whichimpact on clients using or wishingto use offshore structures andthose established in is uniquely placed to offeradvice across the key offshorejurisdictions of the British VirginIslands, the cayman islands ,Guernsey and Jersey inconjunction with expertise andprofessionalism isevident in all , InvestmentFunds, Guernsey.

2 2017 Legal ServicesTax04 Tax servicesTransfers of assets within thejurisdiction related to aircraftand other high value movableassetsRedomiciliation and migration oftax residence of companiesRedomiciliation and migration oftrustsBusinesses wishing to establishpermanent establishments in ourlocations (including crossjurisdictional analysis as to whichof our jurisdictions is mostappropriate for a given business)The impact of management andcontrol on tax residence ( ) and our practicalexperience of how those issuesare addressed in our jurisdictionsThe quoted Eurobond exemptionand associated listing Services onthe cayman and Channel IslandsStock Exchanges Tax issuesconcerning intellectual propertyrightsUse of hybrid financeinstrumentsUse of hybrid structures anddifferent forms of partnershipUse of securitisation vehiclesUse of Luxembourg fund-typevehiclesTax issues concerning privatewealth including advice inrespect of trusts.

3 Companies andfoundations as vehicles for theholding of private wealth andconsideration of the taxationimplications of changing controldynamics of those vehiclesObtaining Luxembourg incometax clearanceAdvice in relation tointernational agreements onexchange of information andmutual assistanceEU legislation and Double TaxTreatiesAdvice on local property taxes,consumption taxes and other'tax like' chargesWe find them to beuser-friendly, veryaccessible andoverall they providea great Global,Asia Pacific,Offshore, 2018 Tax05 William Jean-BaptistePartner, LuxembourgVery accessible and overall they provide a great Global, 2018 Legal ServicesTax06 Contact usBVIS imon SchilderPartner, Ogier Legal +44 1534 514298M +44 7797 KongNathan PowellPartnerT +852 3656 6054M +852 6716 LeesePartnerT +44 1481 737152M +44 7797 ServicesTax07 Contact usLuxembourgWilliam Jean-BaptistePartnerT +352 2712 2058M +352 691 212 ois PfisterPartnerT +352 2712 2020M +352 621 317 provides practical advice on British Virgin islands , cayman islands , Guernsey, Jersey and Luxembourg lawthrough our global network of offices.

4 Ours is the only firmto advise on these five laws. We regularly win awards forthe quality of our client service, our work and our information can be found at Virgin IslandsRitter HouseWickhams Cay IIPO Box 3170 Road Town, TortolaBritish Virgin islands VG1110T +1 284 852 7300F +1 284 852 7450E Islands89 Nexus WayCamana BayGrand CaymanCayman islands KY1-9009T +1 345 949 9876F +1 345 949 9877E HouseSt Julian's AvenueSt Peter PortGuernsey GY1 1 WAT +44 1481 721672F+44 1481 721575E Kong11th Floor Central Tower28 Queen's Road CentralCentralHong KongT +852 3656 6000F +852 3656 6001E EsplanadeSt HelierJersey JE4 9 WGChannel IslandsT +44 1534 514000F +44 1534 514444E Floor99 BishopsgateLondon EC2M 3 XDT +44 203 693 7178F +44 1534 514444E rue Eug ne RuppertPO Box 2078L-1020 LuxembourgT +352 2712 2000F +352 2712 2001E 3671 Level 36 Shanghai InternationalFinance Centre Tower IINo.

5 8 Century AvenuePudong New AreaShanghai 200120 ChinaT +86 21 6062 6294E 23 BuildingSuite 801 Toranomon 3-8-25, Minato-kuTokyo 105-0001 JapanT +81 3 6430 9500F +81 3 6430 9501E