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| Editor : Milton Grundy |
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| The Journal contains edited transcripts of talks given at our meetings. It is published three times a year: Vol I appeared in September 2000, February 2001 and June 2001. Vol II was published in October 2001, February 2002 and June 2002. Vol III was published in October 2002, February 2003 and June 2003. Vol IV was published in August 2003, February 2004 and June 2004. Volume V was published in August 2004, January 2005 and May 2005. Volume VI was published in July 2005, January 2006 and May 2006. Volume VII was published in September 2006, February 2007 and June 2007. Volume VIII was published in August 2007, February 2008 and May 2008. |
The Journal is distributed three times a year to full members and library members. There is no charge for these publications. The Registrar has a limited number of back issues, which may be purchased by members at a price of £65/€85/US$130 plus postage and packing. Please check with the Registrar for availability. |
| Contents
of Volume I : |
| New
Problems; New Solutions |
Barrie Akin |
Harmful Tax Competition the Real Tax Havens |
Marshall Langer |
| Spain's
Offshore Islands |
Gustavo LópezMuñoz de Arce in conversation with Manuel Pérez de Algaba |
Migration
to and Within Europe |
William Easun, Charles Haccius, Simon Jennings, Richard Pease |
| Avoidance,
Evasion and Mitigation |
Philip Baker |
Harmful
Tax Competition and the Future of Tax Planning |
Peter Montegriffo |
| Customs
Duty: Managing the Exposure |
Michael Booth |
Professional
Privilege |
Colin Passmore |
| ECommerce: OECD and EU Developments |
Laura Edgar |
New
Directions in Estate Planning |
Richard Pease |
| Foreign Testamentary Trusts the Final Tax Shelter |
Richard Edmonds |
Alternatives
to Trusts: Probate Planning, Corporate Structures |
Michael Robison |
| Money-Laundering: the Canadian Approach |
Doug Ewens |
The
International Performer |
Roy Saunders |
| New
Problems; New Solutions |
Stephen Gray |
A
Fresh Look at P.I. Insurance |
Martin Shaw |
| Alternative
Offshore Structures |
Milton Grundy |
International
Tax Planning Through the United States |
Graham Taylor |
| The Holding Company and the Zero-tax Investor |
Milton Grundy |
Spain:
Inward and Outward Investment |
Montserrat Trapé in conversation with Roy Saunders |
| The
Listed Offshore Company |
Richard Haycocks |
International
Tax Planning Through the United Kingdom |
Robert Venables |
| Pre-Expatriation Tax Planning |
Robert Hudson |
Uncle
Sam Reaches Out |
Bruce Zagaris |
|
| Contents
of Volume II : |
| Establishing
the Next Microsoft |
Franz Angermann |
ECommerce and Taxation |
Robert Hudson & Ozzie Schindler |
| Taxation
and Human Rights |
Philip Baker |
Latin
America: The Private Client |
Joel Karp |
| South
Africa |
Eddie Broomberg |
Former
Soviet Republics (1) |
Willem Kuiper |
| Former Soviet Repubics (2) |
Ian Cochrane |
Venture
Capital Structures |
Ian Lambert & Graham Smith |
| Islamic
Investment & Banking |
Ismail Dadabhoy |
Living
with the New Transparency |
John Lawrence |
| Living
with GAAR: The Australian Experience |
Richard Edmonds |
The
Far East: Brunei, Hone Kong, Labuan |
Simon Rae |
| The
Concept of "Harmful Tax Competition" |
Maarten Ellis |
The
Indian Ocean |
Iqbal Rajahbalee |
| The
European Court of Justice |
Paul Farmer |
Direct
& Portfolio Investment in India |
Roy Rohatgi |
| Investment
Through Life Assurance |
Joseph Field |
US
Treaty Policy |
David Rosenbloom |
| Latin
America: The Economy |
Durval de Noronha Goyos Jr |
The
Netherlands Antilles |
Arjan Schaapman |
| Enforcement
by Withholding |
Stephen Gray |
The
Offshore World's Response to OECD |
Edward Troup |
| Limited
Partnerships |
Milton Grundy |
Company
Taxation |
Frans Vanistendael |
| US
Policy and the OECD |
Joe Guttentag |
Enforcement
by Criminal Proceedings |
Robert Venables |
| Where
is the Organisation Going? |
Frances Horner |
Information:
Compliance v confidentiality |
John Walters |
|
| Contents
of Volume III : |
| OFCs
& the European Commission |
Jorge de Abreu |
Asset
Protection Now |
Denis Kleinfeld |
| Crossborder Stock Options |
Afonso Barroso |
Bank Interest Paid to NonResidents |
Marshall Langer |
| Bermuda
as a Business Base |
John Campbell |
Blacklists |
Marshall Langer |
| France: PreImmigration Tax Planning |
Laurent Chambaz |
New
Zealand |
David McLay |
| Limited
Partnerships |
Richard Edmonds |
Recent
Changes in the Netherlands |
Keimpe Reitsma |
| The Family Office Recent Developments |
Caroline Garnham |
Structuring
International Real Estate Transactions |
Roy Saunders |
| Protected
Cell Companies & Their Uses |
Nigel GoodeveDocker |
Canada Taxation of NonResident Trusts What's Left? |
Paul Setlakwe |
| New
Developments |
Stephen Gray |
The
US/UK Treaty: Tax Planning Aspects |
Stephen Shay |
| New
Horizons |
Milton Grundy |
The
Influence of the European Court |
Claire Simpson |
| Trust
Litigation: An Update |
William Hare |
CrossBorder Leasing |
Richard Sowler |
| Supranational
Initiatives: Where are we now with FATF, OECD, etc? |
Richard Hay |
Bank
Secrecy: What is Left? |
Bernhard Vischer |
| The
Offshore Trust Revisited |
Stephanie Jarrett |
The
Future of Offshore Annuities & Life Assurance |
Lee Williams |
|
|
Contents of Volume IV :
|
| VAT Planning |
Barrie Akin |
The Purpose Trust and its Uses |
Paul Matthews |
| Private Trust Companies |
Jeremy Arnold |
The Regulator: His Role and Function |
Talmai Morgan |
| The World-wide Response to the Harmful Tax Competition Campaigns |
Philip Baker |
Individual Residence in Switzerland |
Richard Pease |
| Stock Options and the International Executive |
Sara Cohen |
Reporting Suspicious Transactions |
John Rhodes |
| Malta and its new Trusts Law |
Max Ganado |
Mexico: The New Tax Regime |
Fernando Ruiz |
| Making Provision for US Family Members |
Norman Glickman |
Know Your Client |
Timothy Scrantom |
| Individual and Corporation Expatriation: the US Position |
Stephen Gray |
UK Property |
Patrick Soares |
| London as an Offshore Centre |
Milton Grundy |
Dutch Vehicles Suitable for the Offshore Investor and Recent Developments |
Christian Strik |
| Owning Shares in Commercial Companies |
Simon Jennnings |
US Forfeiture Rules: A Caution |
Richard Swanson |
| Limitation of Benefits in US Treaties |
Howard Levine |
Using Derivatives for Inbound US Investment |
Graham Taylor |
| International Tax Planning in Italy |
Guglielmo Maisto |
Trustees and Other Fiduciaries |
Robin Vos |
| Global Tax Developments and Private Banks |
Philip Marcovici |
Inward Investment in Germany |
Heinz Zimmermann and Roy Saunders |
|
|
Contents of Volume V :
|
| Tax Planning in Asia |
William Ahern |
The Offshore World and the UK Taxpayer |
Milton Grundy |
| Doing Business in Russia |
Brian Cleave |
The Attractions of Ireland as a Base for Entertainers and Sportsmen |
Charles Haccius |
| Tax Privileged Investment |
John Cotton |
Tax Planning in the Greater China Region: China, Hong Kong and Taiwan |
Horace Ho and Yvonne Fong |
| Trusts and Foundations |
William Easun |
Holding Entities: Luxembourg
United Kingdom |
Francis Hoogewerf
Matthew Cain |
| Cyprus: The New Regime |
Peter Economides |
Investment in China |
Larry Lipsher |
| The UK Tax Scene for Multinationals |
Stephen Edge |
Gibraltar |
Peter Montegriffo |
| The Australian Immigrant/Emigrant |
Richard Edmonds |
Dubai International Financial Centre: its Role in Cross-border Investment and Trade |
M A Rafik |
| Swiss Banking |
Ariel Goekmen |
Taxeffective Use of Derivatives |
John Riches |
| Tax Problems of the Second Home |
Nigel Goodeve-Docker & Panel |
Singapore as an Offshore Financial Centre |
Gurbachan Singh |
| Administering International Estates |
Martyn Gowar |
Outward Investment from Russia |
Richard Sowler |
| Low-Tax Jurisdictions in Europe |
Stephen Gray |
What is Tax Avoidance? |
Patrick Way |
| Investment Through Life Assurance |
Milton Grundy |
Tax Aspects of Non-Tax Treaties |
Bruce Zagaris in conversation with Stephen Gray |
|
|
Contents of Volume VI :
|
| Recent Developments |
Philip Baker |
Does International Tax Planning Have a Future? |
Marshall Langer and Stephen Gray |
| The Private Charity |
Charles Cain |
Alternative Investments |
David Hargitt |
| Freedom of Establishment |
Mike Davies |
Jerseys Reforms: Giant Leap Forward or Only a Small Step? |
Steven Meiklejohn |
| The Role of Deferral in Tax Planning |
Joseph Field |
Transfer Pricing and Intangibles |
Peter Nias |
| Advising the UK Resident |
Michael Flesch |
The Spanish Tax System |
Pedro Pascual |
| Money Laundering: An Update |
Martyn Frost |
Advising the Middle Eastern Resident |
Richard Pease |
| Living with the EU Savings Directive |
Ariel Sergio Goekmen |
International Remuneration Planning |
Roy Saunders |
| The Doctrine of Tax Avoidance |
David Goldberg |
Understanding Double Tax Treaties |
Roy Saunders |
| Advising the US Citizen/Resident |
Stephen Gray |
Tax Planning in the European Union |
Claire Simpson |
| Treaty Shopping |
Milton Grundy |
Trusts: Doing it the French Way |
JeanMarc Tirard |
| Advising the Latin American Resident |
Richard Hay |
The Offshore World after OECD |
Jimmie van der Zwaan |
| EU Countries as Holding Company Bases |
Francis Hoogewerf |
International Tax Planning through the United Kingdom |
Robert Venables |
|
|
Contents of Volume VII :
|
| The Role of Barbados in International Tax Planning: the Corporate Client |
Ben Arrindell |
A Fresh Look at Luxembourg |
Francis Hoogewerf |
| Beneficiaries of Trusts and Foundations |
Philip Baker |
Taxes in France some cautionary tales |
James Howes |
| Offshore Opportunities in the Caribbean: the Canadian Client |
Nathan Boidman |
The Role of Barbados in International Tax Planning: the Private Client |
Anthony Murty |
| Recent Trust Cases and the Development of In Re Hastings-Bass |
Mark Bridges |
The Role of Switzerland in International Tax Planning |
Xavier Oberson |
| Making Use of the Netherlands and the Antilles |
Willem de Bruijn |
Leaving Home |
Andrew Penney |
| Information Protection |
Peter Edwards |
Companies and Trusts in the BVI |
Richard Peters |
| Offshore Opportunities in the Caribbean: the US Client |
Jacob Glickman |
Tax Amnesties |
John Rhodes |
| A Fresh Look at Guernsey |
Nigel Goodeve-Docker in conversation with Michael Betley |
Offshore Business in Bermuda: Today and Tomorrow |
Vanessa Lovell Schrum |
| Tax Information Exchange Agreements |
Stephen Gray |
Exit Taxes and Anti-Avoidance Rules |
Claire Simpson |
| Retirement in Europe: the tax aspect |
Milton Grundy |
The Offshore Trust in Israel |
Michael Shine |
| Retirement in the Caribbean: the tax aspect |
Milton Grundy |
International Estate Planning a South African perspective |
Rupert Worsdale |
| The OECD and the Offshore World |
Richard Hay |
The Role of Austria in International Tax Planning |
Wolfgang Zronek |
|
|
Contents of Volume VIII :
|
| The Institutional Trustee |
Jeremy Arnold |
The Role of Hong Kong and Macau in International Tax Planning |
Michael Olesnicky |
| International Tax Planning Through Life Assurance |
Matthew Cain |
Swiss Trusts |
Richard Pease |
| A Fresh Look at Malta |
Chris Curmi |
Trusts and Tax Treaties |
John Prebble |
| Tax-Efficient Investment in India |
Nishith Desai |
Inward Investment in the EU |
Roy Saunders |
| Future-Proofing |
Charles Gothard |
Tax Planning Through Life Insurance |
Stephen Secrette |
| Taking Advantage of Austrias Tax Treaties |
Stephen Gray |
Using Chinas Tax Treaties |
Alfred Shum |
| At The Frontier |
Milton Grundy |
Spain: Problems and Opportunities |
Michael Soul |
| Ten Retirement Destinations |
Milton Grundy |
A Fresh Look at Hungary |
Gabor Szabo |
| Double Non-Taxation of Investment Income |
Marshall Langer |
Doing Business in Hong Kong and China: Realities and Practicalities |
Elizabeth Thomson |
| Tax-Efficient Investments in the PRC |
Larry Lipsher |
Income Tax in Hong Kong: An Update |
Jeff VanderWolk |
| Uses of Purpose Trusts |
Vanessa Lovell Schrum |
San Marino: An Update |
Andrea Vicari |
| Cross-Border Estate Planning |
Richard Moyse |
Andorra: An Update |
Mortimer Walters |
| A Fresh Look at the Netherlands |
Leo Neve |
UK REITs and the Offshore Investor |
Patrick Way |
|
|
|
| A limited number of back issues are available to members at £65/€85/US$130 each plus postage and packaging. Please contact the Registrar for availability. |
|
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