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Offshore Cases

The Minister of Finance -v- Bunge Ltd [2013] CA (Bda) 4 Civ

November 2013 Tax Information Exchange Agreements

BERMUDA

COURT OF APPEAL

CIVIL APPEAL - TAX INFORMATION EXCHANGE AGREEMENTS - DISCLOSURE OF BASIS FOR REQUEST - STATUTORY NOTICE TO DELIVER UP INFORMATION

This appeal was against the judgment of Hellman J dated 13 March 2013 which granted an application for judicial review made by Bunge Limited (“Bunge”) in relation to a statutory demand for information made by the Minister of Finance, the Appellant, under the International Cooperation (Tax Information Exchange Agreements) Act, 2005 (the “2005 Act”). The 2005 Act “makes general provision for the implementation of tax information exchange agreements entered into by the Government of Bermuda… with other jurisdictions”. The relevant Agreement was made between the Governments of Bermuda and Argentina and came into force on 14 October 2011 (“the Agreement”).

 

To continue reading full articles in PDF format:
The Minister of Finance -v- Bunge Ltd [2013] CA (Bda) 4 Civ

 

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EDITOR & HEAD OF LITIGATION BERMUDA

Christian R. Luthi
Tel: +1 441 298 7814
Email: christian.luthi@conyersdill.com


Head of Litigation British virgin islands

Mark J. Forte
Tel: +1 284 852 1113
Email: mark.forte@conyersdill.com


Head of Litigation Cayman Islands

Paul Smith
Tel: +1 345 814 7777
Email: paul.smith@conyersdill.com


HEAD OF THE ASIA DISPUTES & RESTRUCTURING GROUP

Nigel K. Meeson, QC
Tel: +852 2842 9553
Email: nigel.meeson@conyersdill.com

Offshore Cases

The Minister of Finance -v- Bunge Ltd [2013] CA (Bda) 4 Civ

18 November 2013

BERMUDA

COURT OF APPEAL

CIVIL APPEAL - TAX INFORMATION EXCHANGE AGREEMENTS - DISCLOSURE OF BASIS FOR REQUEST - STATUTORY NOTICE TO DELIVER UP INFORMATION

This appeal was against the judgment of Hellman J dated 13 March 2013 which granted an application for judicial review made by Bunge Limited (“Bunge”) in relation to a statutory demand for information made by the Minister of Finance, the Appellant, under the International Cooperation (Tax Information Exchange Agreements) Act, 2005 (the “2005 Act”). The 2005 Act “makes general provision for the implementation of tax information exchange agreements entered into by the Government of Bermuda… with other jurisdictions”. The relevant Agreement was made between the Governments of Bermuda and Argentina and came into force on 14 October 2011 (“the Agreement”).

 

To continue reading full articles in PDF format:
The Minister of Finance -v- Bunge Ltd [2013] CA (Bda) 4 Civ

 

 

EDITOR & HEAD OF LITIGATION BERMUDA

Christian R. Luthi
Tel.: +1 441 298 7814
Email.: christian.luthi@conyersdill.com


Head of Litigation British virgin islands

Mark J. Forte
Tel.: +1 284 852 1113
Email.: mark.forte@conyersdill.com


Head of Litigation Cayman Islands

Paul Smith
Tel.: +1 345 814 7777
Email.: paul.smith@conyersdill.com


HEAD OF THE ASIA DISPUTES & RESTRUCTURING GROUP

Nigel K. Meeson, Q.C.
Tel.: +852 2842 9553
Email.: nigel.meeson@conyersdill.com