Welcome. Below are articles which were previously in the Yearbook. The dates indicate when they first appeared. Latest additions appear at the bottom of the list.

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

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)

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)

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)

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)

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)

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)

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)

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)

Owen, Christopher: Offshore Survey - January 2009 (31/12/08)

Owen, Christopher: Offshore Survey - January 2009 Supplement (31/12/08)

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