Welcome. Below are articles which were previously in the Yearbook. The dates indicate when they first appeared. Click on an article's title to see the opening paragraphs. From that page, you may download the full text of the article. The majority are in RTF format, whilst a few may be in Adobe PDF format.

2010 Fletcher, Barry: Investing In Vietnam, Cambodia And Laos - An Outline Of Taxes, Incentives And Opportunities - Structuring (01/07/10) Goekmen, Ariel: The Tale of the Renaissance Entrepreneur (11/05/10) Murty, Anthony: Barbados: Further relief for non-domiciled residents (June 2010) Owen, Christopher: Offshore Survey - January 2010 (16/01/10) Owen, Christopher: Offshore Survey - January 2010 Supplement (16/01/10) Owen, Christopher: Offshore Survey - April 2010 (12/04/10) Owen, Christopher: Offshore Survey - April 2010 Supplement (12/04/10) Owen, Christopher: Offshore Survey - September 2010 (7/9/10) Owen, Christopher: Offshore Survey - September 2010 Supplement (7/9/10) Robles, Alexander Samos: Recent Tax Treaties with Panama (18/11/10) Tiesema, Jan: Hong Kong And The Netherlands Sign Agreement For Avoidance Of Double Taxation (June 2010)

2009 Benham, Miles : Isle of Man Tax Information Exchange Agreements (31/07/09) Bonalanza, Marco Giacomo: The Swiss Confederation, The Trust and Immigrant Taxation (03/05/09) Brathwaite, Jonathan: Substantial Benefits from Pending Barbados-Mexico Tax Treaty for Inbound Outbound Investments of Mexican Resident (29/05/09) Grover, Mike: Malaysia: Treaty Carve-Outs (01/09/09) Grundy, Milton: The Principessa (27/02/09) Katsis, Agatha & Risiott, Kurst: A Fresh Look at Malta and Cyprus (27/02/09) Krebs, Randall: Bermuda Abolishes the Rules Against Perpetuities & Accumulations (01/09/09) Langer, Marshall: Musical Chairs with Blacklists, Grey Lists and White Lists (29/10/09) Owen, Christopher: Offshore Survey - January 2009 (31/12/08) Owen, Christopher: Offshore Survey - January 2009 Supplement (31/12/08) Owen, Christopher: Offshore Survey - April 2009 (02/04/09) Owen, Christopher: Offshore Survey - April 2009 Supplement (02/04/09) Owen, Christopher: Offshore Survey - October 2009 (01/10/09) Owen, Christopher: Offshore Survey - October 2009 Supplement (01/10/09)

2008 Owen, Christopher: Offshore Survey - January 2008 (03/01/08) Owen, Christopher: Offshore Survey - January 2008 Supplement (03/01/08) Malley, Stephen : Captive Insurance Companies (09/02/08) Strik, Christian & Knottnerus, Suzanne : Tax Law Matters (09/02/08) Betley, Michael : New Guernsey Trust Law (04/05/08) Lipsher, Larry: China – India: Trade, taxation, carbon emissions & the kangaroo fart! (10/03/08) Mitchell, Simon : Seychelles CSLs - the China Investment Solution (04/05/08) Owen, Christopher: Offshore Survey - April 2008 (25/03/08) Owen, Christopher: Offshore Survey - April 2008 Supplement (25/03/08) Pretus, Gabriel: Spain as a valid alternative for UK non-domiciliaries (04/05/08) Sharma, Anuj : Cyprus-Seychelles Collaboration through the Double Taxation Treaty (02/08/08) Owen, Christopher: Offshore Survey - September 2008 (01/09/08) Owen, Christopher: Offshore Survey - September 2008 Supplement (01/09/08) Grundy, Milton: Burden of Proof (04/11/08) Mavrellis, Christos : Tax Treaties under Negotiation (30/12/08)

2007 Owen, Christopher: Offshore Survey - January 2007 (17/01/07) Owen, Christopher: Offshore Survey - January 2007 Supplement (17/01/07) Schrum, Vanessa Lovell: Summary of the Bermuda Companies Amendment Act (31/01/07) Narbona, José Carlos G: The Canary Islands Special Zone (ZEC) (28/02/07) Freeman, Lawrence and Tang, Anita: The Ten Commandments or the Do's and Don'ts of Doing Business in China (01/07/07) Marcarian, John: European Taxation (28/03/07) Owen, Christopher: Offshore Survey - April 2007 (20/04/07) Owen, Christopher: Offshore Survey - April 2007 Supplement (20/04/07 Sherman, H A: Becoming A Canadian Resident: Some Tax Aspects (01/06/07) Vicari, Andrea: Republic Of San Marino: The End Of The Best-Kept Secret Of Europe And The Vernissage Of A New European Financial Center (30/04/07) Betley, Michael: Guernsey Updates (12/08/07) Government of Malaysia: Retirement in Malaysia – Second Home and Exchange Control (12/08/07) Owen, Christopher: Offshore Survey - September 2007 (30/08/07) Owen, Christopher: Offshore Survey - September 2007 Supplement (30/08/07) Murty, Anthony: Changes in Barbados (07/09/07) Rawls Roberts, Marjorie (and others): Offshore Business Centres – United States Virgin Islands (26/10/07) Urquhart, Timothy: A Trust in Switzerland! (26/10/07) Marcarian, John: Changes to Australian Capital Tax Rules for Non-Residents (05/12/07) Pretus, Gabriel: Spanish Holding Company Regime (05/12/07)

2006 An ITPA Member has made available a copy of the following position paper: Progress Towards a Level Playing Field (01/01/06) Owen, Christopher: Offshore Survey - January 2006 (01/01/06) Owen, Christopher: Offshore Survey - January 2006 Supplement (01/01/06) Owen, Christopher: Offshore Survey - April 2006 (19/04/06) Owen, Christopher: Offshore Survey - April 2006 Supplement (19/04/06) Attard, Stephen: Malta's Proposals to Extend its Tax Refund Benefits have been accepted by the European Union (28/04/06) Kuiper, Dr. Willem & Szabo, Dr. Gabo: Hungary's New Position in the Royalty Planning Industry (31/03/06) Langer, Marshall: Some Fascinating New Austrian Tax Treaties (26/02/06) Singleton, David: Companies (Amendment No.9) (Jersey) Law 200* Position Paper (28/04/06) Singleton, David: Jersey Cell Companies (26/02/06) van der Zwaan, Jimmie: Dutch Corporate Income Tax Reform 2007 (29/05/06) Hay, Richard: War of the (Offshore) Worlds: OECD Level Playing Field Report (03/07/06) Rohatgi, Roy: Introduction to Indian Taxes – A Brief Guide (03/07/06) Morgan, Talmai: New Tax Regime for Guernsey (31/07/06) Owen, Christopher: Offshore Survey - September 2006 (31/08/06) Owen, Christopher: Offshore Survey - September 2006 Supplement (31/08/06) Gorman, Seymour has furnished the following document: Turks and Caicos Islands Guidelines on the Application of the EU Savings Tax (31/10/06)

2005 Owen, Christopher: Offshore Survey - January 2005 (14/01/05) Owen, Christopher: Offshore Survey - January 2005 Supplement (14/01/05) Dehnen, Peter: What's Going on in Germany?! (21/01/05) Williams, Lee: Non-domiciliary Planning to Remove Assets from US Estate Tax (28/02/05) Cain, Charles A: Using the Irish/US Double Taxation Treaty for Royalty Flow Planning (30/03/05) Owen, Christopher: Offshore Survey - April 2005 (19/04/05) Owen, Christopher: Offshore Survey - April 2005 Supplement (19/04/05) Grecu, Andrei: Flat Tax – The British Case (31/05/05) Sherman, Arnold: Canadian Residents Leaving Canada (31/05/05) Murty, Anthony L: New Developments in Barbados (03/08/05) Peters, Richard: The BVI Business Companies Act 2004 (03/08/05) Owen, Christopher: Offshore Survey - September 2005 (23/09/05) Owen, Christopher: Offshore Survey - September 2005 Supplement (23/09/05) Langer, Marshall: Tax Agreements with Tax Havens and Other Small Countries (31/10/05) Rae, Simon: Changes in Hong Kong Tax Law (31/10/05) Shine, Michael: Israel - Foreign Resident Settlor Trusts and Further Tax Reform (31/10/05) Szabo, Gabor: Hungary Challenges in the Post-Offshore Era as 2006 Brings Change to The Corporate Tax Regime (31/10/05) Murty, Anthony L: UK Resident Individuals Personal Property Ownership – Unit Trusts as the Alternative to Companies (01/12/05) Neish, James: New Taxation Measures in Gibraltar (01/12/05)

2005: Cap Ferrat Treaty Workshop papers Baier, Erich: Treaty Shopping Fitzgerald, John: Ireland / Portugal Double Tax Treaty Gray, Stephen: Income from Leasing Aircraft, Vessels or Other Equipment: how is it taxed? Grundy, Milton: Treaty Shopping through the UK/US Treaty Haccius, Charles: The Seven Deadly Sins of Treaty Shopping Hoogewerf, Francis: Treaty Shopping: What is new in Luxembourg? Kubala, Kris: The new playing field - treaty shopping and D-case Murty, Anthony: Treaty Shopping - Barbados and Royatles Paterson, Janet: Treaty Shopping - End Game? Pease, Richard: Treaty Shopping - A view from Switzerland Perekrest, Anastasia: Single Premium Life Insurance Policies Rogers, John: Treaty Planning with respect to New Zealand Trusts Singleton, David: Double Taxation Agreement with the UK and Jersey de Vries, Stefanie: The Netherlands Yiolitis, Emily: Treaty Shopping - A Message from Cyprus

2004 Owen, Christopher: Offshore Survey - January 2004 (23/01/04) Owen, Christopher: Offshore Survey - January 2004 Supplement (23/01/04) Zagaris, Bruce: The Increasing Interaction between International Tax Enforcement & Anti-Money Laundering Enforcement Co-operation (28/01/04) Attard, Stephen: Malta: Reduced 5% VAT Rate on Yachts (30/01/04) Labayen, Gabriel Pretus: Spain: New Finance Bill Introduces Privileged Tax Regime for Expatriates (02/03/04) Labayen, Gabriel Pretus: The Spanish Tax Havens' "Blacklist" A Treasury of Anti-avoidance Rules (01/04/04) Owen, Christopher: Offshore Survey - April 2004 (01/04/04) Owen, Christopher: Offshore Survey - April 2004 Supplement (01/04/04) Tamm, Priiten: Estonia - New International Tax Planning Solutions (30/06/04) C.I.F.A.: Agreement between the Netherlands and the Netherlands Antilles of 27 August 2004 (30/09/04) Esther, John: A Review of the Seychelles Companies (Special Licence) Act, 2003 (30/11/04) Murty, Anthony L: Barbados Update 2004 (30/08/04) Owen, Christopher: Offshore Survey - September 2004 (30/09/04) Owen, Christopher: Offshore Survey - September 2004 Supplement (30/09/04) Thomson, Elizabeth: Establishing Business in Asia (31/12/04)

2003 Owen, Christopher: Offshore Survey - January 2003 (31/01/03) Pelyhe, Norlando: Tax Changes in Panama (04/03/03) Owen, Christopher: Offshore Survey - May 2003 (29/05/03) Rohatgi, Roy: Introduction to Indian Taxes - A Brief Guide (01/07/03) Owen, Christopher: Offshore Survey - October 2003 (02/10/03) Owen, Christopher: Offshore Survey - October 2003 Supplement (02/10/03) Cain, Charles: Offshore Asset Protection (31/10/03) Cain, Charles:The Company Limited by Guarantee (31/10/03) Cain, Charles: The Overseas Mutual Company as a Foundation for South Africans (31/10/03) Hay, Richard: A Level Playing Field for Tax Information Exchange? (31/10/03) Szabo, Dr. Gabor B: Beginning of the End or End of the Beginning? (31/10/03) Bradshaw, John: The End Game: The Zero-Tax Investor & Inbound US Investment with Old Treaties (31/12/03) Loo, Denise: Closer Economic Partnership Arrangement in relation to Banking (31/12/03)

2002 Anthony, Robert & Villacres, Cecile: The Future of Tax Sharing Internationally - A Dream or a Reality (26/03/02) Gray, Stephen: Europe Plays the Race Card (26/03/02) Gray, Stephen: Second Citizenships and New Residences - the Post 11 September 2001 Market (26/03/02) Murty, Anthony: Barbados Update (26/03/02) Owen, Christopher: Offshore Survey - January 2002 (26/03/02) Owen, Christopher: Offshore Survey - March 2002 (26/03/02) Langer, Marshall and Rhoades, Rufus: Text of the Proposed United Kingdom-3 Income Tax Treaty (not yet in force) - with annotations by Langer and Rhoades (25/04/02) Mayor, Joseph & Davezac, Christophe:Tax Reform in Luxembourg (25/04/02) Langer, Marshall: The Outrageous History of Caribbean Tax Treaties with OECD Member States (01/07/02) Saunders, Roy: Understanding Double Tax Treaties (01/07/02) Mavrellis, Christos:Tax Reform in Cyprus: The Options Available to Existing Cyprus International Business Companies (31/07/02) Yiolitis, Emily: Cyprus International Trusts and their uses - the asset protection and tax planning perspectives (31/07/02) Owen, Christopher: Offshore Survey - August 2002 (22/08/02) Economides, Peter: Cyprus Tax Reform - July 2002 (30/09/02)

2001 Labayen, Gabriel Pretus: The New Canary Islands Tax Free Zone (ZEC) Regime (31/01/01) Bristol, Anthony: St. Lucia (28/02/01) Goodeve-Docker, Nigel: The Arcane World of Domicile and Tax (28/02/01) Paterson, Janet: Limiting the Money Laundering Risks from Offshore Tax Structures (03/05/01) O'Hagan, Patrick: and Stein, Grant: Purpose Trusts - An Offshore Perspective (01/06/01) Stibbard, Paul: 2000 - The Ten Major Cases Worldwide (01/06/01) Hay, Richard: Offshore Financial Centres - The Supranational Initiatives (01/06/01) Anthony, Robert: Fiscal Planning for Retiring in France (30/06/01) Hay, Richard: Canadian Transnational Trust Companies (30/06/01) Zagaris, Bruce: Application of OECD Tax Haven Criteria to Member States Shows Potential Danger to U.S. Sovereignty (30/06/01) Thornhill, Andrew: Taxation of International Trusts in Barbados - A Clarification (31/07/01) Langer, Marshall: New US, UK and EU Reporting Requirements Covering Bank Deposit Interest Paid to Non-residents (31/10/01)

2000 Langer, Marshall: Grenada Has the Best Economic Citizenship Program (01/11/00)

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