November 22, 2014
1. The traditional attitude to tax avoidance is encapsulated in the judgment of Lord Tomlin in the English case of IRC v Duke of Westminster (1936): “Every man is entitled if he can to arrange his affairs so that the tax attaching under the appropriate Acts is less than it otherwise would be. If he…
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November 21, 2014
Background to the offence The Corporate Manslaughter and Corporate Homicide Act 2007 (the “Act”) has been in force since 6 April 2008. It was introduced to make it easier for the authorities to prosecute organisations where a corporate management failing has caused a fatality. It replaces the old law of corporate manslaughter but sits alongside…
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November 20, 2014
The Supreme Court of Canada has held that a party in a civil proceeding can request disclosure of wiretap communications intercepted by the state during a criminal investigation. In Imperial Oil v. Jacques, 2014 SCC 66, the Competition Bureau of Canada (the “Bureau”) started an investigation into allegations of a conspiracy to fix gasoline pump…
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November 20, 2014
1 General Criminal Law Enforcement 1.1 What authorities can prosecute business crimes, and are there different enforcement authorities at the national and regional levels? There are no regional levels separate from the national level in the Cayman Islands. In terms of actual criminal prosecution, the Director of Public Prosecutions (the “DPP“) is the Cayman Islands’…
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