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Summary of the London 2008 meeting
Working Papers of the London 2008 meeting
Bahamas - Banks & Trust Companies (Money Transmission Business) Regulations, 2008; Financial Intelligence Unit Act, 2000; Financial Intelligence (Transactions Reporting) Regulations, 2001; Financial Transactions Reporting Act, 2000 (as amended, 2003); Financial Transactions Reporting Regulations 2000 (as amended, 2001); Financial Transactions Reporting (Amendment) Regulations, 2003; Proceeds of Crime Act, 2000; Proceeds of Crime (Designated Countries and Territories) Order, 2001 [ALL NEW]; Banks & Trust Companies Regulation Act, 2000 (as amended, 2008); Stamp Act (as amended, 2008) [BOTH AMENDED]
Cayman Islands - Private Trust Company Regulations, 2008 [NEW]
Cyprus - Capital Gains Tax Law (as amended, 2008) [NEW]; Companies Law Chapter 113 (as amended, 2007); Income Tax Law, 2002 (as amended, 2007); Special Contribution for the Defence Laws, 2002 (as amended, 2007) [ALL AMENDED]
Dubai - Tax Treaties with: India [AMENDED]
Estonia - Tax Treaties with: Bulgaria [PENDING]
Hungary - Act XCIII of 1990 on Duties; Act C of 1990 on Local Taxes (inc. Local Business Tax); Act CXVII of 1995 on Personal Income Tax; Act LXXXI of 1996 on Corporate Tax and Dividend Tax; Act XCII of 2003 on The Rules of Taxation; Act IV of 2006 on Business Associations; Act V of 2006 on Public Company Information, Company Registration and Winding Up Proceedings; Act CXXVII of 2007 on Value Added Tax [ALL NEW]; Act XLIX of 1991 on Bankruptcy Proceedings, Liquidation Proceedings; Act XXIV of 1998 on the Investment of Foreigners in Hungary [BOTH AMENDED]
Malaysia - Tax treaties with: Denmark [AMENDED]
Malta - Tax treaty with: San Marino [NEW]; Greece; USA [BOTH PENDING]
Tax Planning for Hedge Fund Managers
Summary of the Amsterdam 1975 meeting.
Grundy, Milton : Burden of Proof
Judgements of:
| Banque Féderative du Crédit Mutuel v. Ministre de l’Economie, des Finances et de I’Industrie |
| Staatssecretaris van Financiën v. Orange European Smallcap Fund NV |
| Commission of the European Communities v. Kingdom of Belgium |
| Lidl Belgium GmbH & Co. KG v. Finanzamt Heilbronn |
| Staatssecretaris van Financiën v. Orange European Smallcap Fund NV |
| Belgium State v. N.V. Cobelfret |
| Finanzamt Hamburg-Am Tierpark v Burda Verlagsbeteiligungen GmbH |
| Belgium State – SPF Finances v. Les Vergers du Vieux Tauves SA |
| Commission of the European Communities v. Kingdom of Spain |
| Jacques Damseaux v. Belgium State |
| X v. Staatssecretaris van Financien |
| Glaxo Wellcome GmbH & Co v. Finanzamt München II |
Jersey : Mubarak v. Mubarak
Antigua - TIEA with: Australia [NEW]
Cayman Islands - Banks & Trust Companies Law - 2007 revision (as amended, 2008); Mutual Funds Law - 2007 revision (as amended, 2008) [BOTH AMENDED]. Insurance Law - 2008 revision [REVISED]
Cook Islands - Insurance Act, 2008; Limited Liability Companies Act, 2008 [BOTH NEW]. International Companies Act 1981-82 (as amended, 2008); International Partnership Act, 1984 (as amended, 2008); International Trusts Act, 1984 (as amended, 2008); Trustee Companies Act 1981-82 (as amended, 2008) [ALL AMENDED]
Dubai - Companies Law of 2006 [NEW]. Tax treaties with: Morocco; Morocco - Protocol [BOTH NEW}. Tax treaties with: India - Protocol amending treaty; Luxembourg; Luxembourg - Protocol [ALL NOW IN FORCE]
Isle of Man - Tax treaties with: Finland; Greenland [NEW]. Pending Tax Treaties with: Denmark; Faroe Islands; Iceland; Norway; Sweden [NEW]
Jersey - Companies (Jersey) Law, 1991 (Revised Edition, showing law at 24th January 2008) (as amended, 2008) [AMENDED]
Malaysia - Income Tax Act 1967 – Schedule 6 para.28; Income Tax Act 1967 – Schedule 7A, paras.5 & 6 [BOTH NEW]; Tax treaties with: Boznia & Herzgovenia; Kazakhstan; Kazakhstan - Protocol; Venezuela [NEW]. Tax treaties with: Chile; Chile - Protocol; Denmark - Protocol amending agreement; Iran; Iran - Protocol; Kyrgyzstan; Syria; Syria - Protocol [ALL NOW IN FORCE]
New Zealand - Tax treaty with: Czech Republic [NOW IN FORCE]
Panama - Decree Law No.9 of 1998 on Banking (as amended, 2008) (summary); Law No. 42 of July 31, 2001 on Electronic Documents & Signatures in E-Commerce (as amended, 2008) (summary) [BOTH AMENDED]
Portugal - Tax Incentives Statute - Arts.33, 33a and 34 (as amended, 2008) [ AMENDED]. Tax treaties with: Israel; Israel - Protocol [BOTH NOW IN FORCE]
San Marino - Tax treaties with: Cyprus; Cyprus - Protocol; Malta; Malta - Protocol [ALL NEW]
Singapore - Pending Tax treaty with: Uzbekistan [NEW]
UK - Tax treaties with: France [AMENDED]; France - Protocol [NEW]
Vanuatu - Charitable Associations (Incorporation) Act – Cap.140; Companies Act [Cap.191]; Financial Institutions Act, 1999 (as amended, 2002) – Cap.254; International Banking Act, 2002 – Cap.280; Stamp Duty Act – Cap.68 [ALL AMENDED]
Cayman Islands : AN v. Barclays
England : charman v. charman (No.2); Gomez v. Gomez-Monche Vives; Stack v. Dowden
United States : Estate of Price, Re
London meeting November 2008: Final programme, Booking form, General Information and Speakers details
Monte-Carlo meeting March 2009: Provisional programme and Booking form
BVI - TIEA with: USA [NEW]
Cayman Islands - TIEA with: USA [NEW]
Guernsey - TIEA with: USA [NEW]
Jersey - TIEA with: Germany; Netherlands [BOTH NEW]
Mauritius - Bank of Mauritius Act, 2004 (as amended, 2008); Banking Act, 2004 (as amended, 2008); Companies Act, 2001 (as amended, 2008); Income Tax Act, 1995 (as amended, 2008); Protected Cell Companies Act, 1999 (as amended, 2007); Trusts Act, 2001 (as amended, 2005) [ALL AMENDED]
Nevis - Nevis International Mutual Funds Ordinance, 2004 (as amended, 2007) [AMENDED]
Singapore - Income Tax Act (Revised Edition, 2008); Limited Liability Partnerships Act, 2005 (Revised Edition, 2006 - as amended, 2008); Trust Companies Act 2005 (Revised Edition, 2006 - as amended, 2007) [ ALL AMENDED]
United Kingdom - Residence of trustees for income tax - ITA 2007 ss.474-476; Excluded property - IHTA 1984 s.48 [BOTH NEW]; Residence of trustees for capital gains tax - TCGA 1992 s.69 (as amended) [AMENDED]
United States - TIEA with: BVI; Cayman Islands; Guernsey [ALL NEW]
Owen, Christopher : Offshore Survey - September 2008
Owen, Christopher : Offshore Survey - September 2008 Supplement
Freeman, Lawrence and Tang, Anita : The Ten Commandments or the Do's and Don'ts of Doing Business in China
Marcarian, John : European Taxation
Owen, Christopher: Offshore Survey - April 2007
Owen, Christopher: Offshore Survey - April 2007 Supplement
Sherman, H. A.: Becoming A Canadian Resident: Some Tax Aspects
Vicari, Andrea : Republic Of San Marino: The End Of The Best-Kept Secret Of Europe And The Vernissage Of A New European Financial Center
Anguilla - Anguilla Foundation Act, 2008 [NEW]
Bahamas - Banks & Trust Companies Regulation Act, 2000 (as amended, 2007) [AMENDED]
Bermuda - Companies Act 1981 (as amended, 2008); Exempted Partnerships Act 1992 (as amended, 2008); Overseas Partnerships Act 1995 (as amended, 2008); Stamp Duties Act 1976 (as amended, 2008) [ALL AMENDED]
BVI - Financial Services (Exemptions) Regulations, 2007 [NEW]; Insurance Regulations 1995 (as amended, 2005) [AMENDED]
Gibraltar - Electronic Commerce Act, 2001; Income Tax Act, 1952 (as amended, 2008); Qualifying (Category 2) Individuals Rules, 2004 (as amended, 2008); Qualifying (Category 3) Individuals Rules, 2008; Qualifying (Category 4) Individuals Rules, 2008 [ALL AMENDED]
Guernsey - Companies (Guernsey) Law 2008 [AMENDED]; Companies (Transistional Provisions) Regulations, 2008 [NEW]. TIEA with: Netherlands [NEW]
Isle of Man - TIEA with: Norway [NEW]
Malta - Financial Institutions Act 1994 (as amended, 2007); Income Tax Act, 1994 (as amended, 2007); Income Tax Management Act, 1994 (as amended, 2008); Insurance Business Act, 1998 (as amended, 2007); Investment Services Act, 1994 (as amended, 2007); Trusts and Trustees Act (as amended, 2007) [ALL AMENDED]
Mauritius - Finance (Miscellaneous Provisions) Act, 2008; Protected Cell Companies (Amendment of Schedule) Regulations, 2005 [BOTH NEW]; Insurance Act, 2005 (as amended, 2007); Securities Act, 2005 (as amended, 2007) [BOTH AMENDED]
Nevis - Nevis International Mutual Funds (Miscellaneous Amendments) Ordinance, 2007; Nevis International Mutual Funds Regulations, 2007 [BOTH NEW]
New Zealand - Income Tax Act 2007 Subpart HC Trusts [AMENDED]; Limited Partnerships Act, 2008; Taxation (Limited Partnerships) Act, 2008 [BOTH NEW]
Singapore - Companies Act (Revised Edition, 2006 – as amended, 2008); Insurance Act (Revised Edition, 2002 – as amended, 2008) [BOTH AMENDED]
St. Vincent - International Business Companies (Amendment and Consolidation) Act, 2007 [AMENDED]; International Business Companies Regulations, 2008 [NEW]
United Kingdom - Tax Treaties with: Moldova; Moldova - Protocol; New Zealand - Protocol; Saudi Arabia; Saudi Arabia - Protocol; Slovenia; Slovenia - Protocol [ALL NOW IN FORCE]
Written transcripts of the Cyprus 2008 meeting.
Sharma, Anuj : Cyprus-Seychelles Collaboration through the Double Taxation Treaty
Barbados - Tax treaties: Seychelles [PENDING]
Gibraltar - Tax Information Exchange Agreements: United Kingdom [PENDING]
Ireland - Tax Information Exchange Agreements: Isle of Man; Isle of Man - Protocol [BOTH NEW]
Isle of Man - Tax treaties: Ireland [NEW]. Tax Information Exchange Agreements: Ireland; Ireland - Protocol; United States [ALL NEW]
Jersey - Collective Investments Funds (Jersey) Law, 1988 (Revised Edition, revised down to 1st February 2008) (as amended, 2008); Companies (Jersey) Law, 1991 (Revised Edition, showing law at 24th January 2008) (as amended, 2008) [BOTH AMENDED].
Luxembourg - Securitisation Law, 2004; Specialised Investment Funds Law, 2007 [BOTH NEW] Tax treaties: France [AMENDED]; Trinidad & Tobago [NEW]
Malta - Civil Code – Second Schedule, Title III of Foundations and Associations [NOW IN FORCE & AMENDED]; Tax treaties: Kuwait; Kuwait - Protocol; Morocco; Morocco - Protocol [ALL NOW IN FORCE]
Seychelles - Insurance Act, 2008; Mutual Fund and Hedge Fund Act, 2008; Securities Act, 2007 [ALL NEW]. Tax treaties: Barbados [PENDING]
United States - Tax Information Exchange Agreements: Antigua; Bahamas; Bermuda; Costa Rica; Isle of Man; Jersey [ALL NEW]
Ten Retirement Destinations: the tax aspect
Private Foundations Handbook
Cyprus Tax Treaties
Dubai - Tax treaties with: India; India - Final Protocol [BOTH AMENDED]; Mongolia; Mozambique; Mozambique - Protocol [ALL NEW]; Netherlands; Netherlands - Protocol [BOTH PENDING]
Hong Kong - Tax treaties with: Thailand - Exchange of Notes [NEW]
Ireland - Tax treaties with: Isle of Man; Vietnam [BOTH PENDING]
Malaysia - Tax treaties with: Lebanon; Lebanon - Protocol; Spain; Spain - Protocol [ALL NOW IN FORCE]; Saudi Arabia; Saudi Arabia - Protocol [BOTH NEW]; Kyrgyzstan [PENDING]
Malta - Tax treaties with: Singapore; Singapore - Protocol [BOTH NOW IN FORCE]
Portugal - Tax treaties with: Indonesia; Indonesia - Protocol [BOTH NOW IN FORCE]
Samoa - Electronic Transactions Act, 2008; International Mutual Funds Act, 2008 [BOTH NEW]; International Companies Act, 1987 (as amended, 2008) [AMENDED]
Singapore - Banking Act (Revised Edition, 2008); Business Trusts Act (Revised Edition, 2005, as amended 2007) [BOTH AMENDED]. Tax treaties with: Malta; Malta - Protocol [BOTH NOW IN FORCE]
UK - Tax treaties with: Switzerland - Competent Authority Agreement 2008 [NEW]
Summary of the Cyprus 2008 meeting.
Isle of Man - European Communities (Isle of Man) Act 1973 (as amended, 2007); International Business Act 1994 (as amended, 2006); Limited Liability Companies Act 1996 (as amended, 2006) [ALL AMENDED]
Jersey - Banking Business (Jersey) Law, 1991 (Revised Edition, revised down to 1st February 2008) (as amended, 2008); Banking Business (General Provisions) (Jersey) Order 2002 (revised down to 1st February 2008); Collective Investments Funds (Jersey) Law, 1988 (Revised Edition, revised down to 1st February 2008); Companies (Jersey) Law, 1991 (Revised Edition, showing law at 24th January 2008); Control of Borrowing (Jersey) Law, 1947 (revised down to 1st February 2008); Control of Borrowing Order 1958 (revised down to 1st January 2006) (as amended, 2008); Electronic Communications (Jersey) Law, 2000 (Revised Edition, showing law as at 1st January 2008); Income Tax (Jersey) Law, 1961(Revised Edition, showing law as at 1st February 2008); Insurance Business Law, 1996 (Revised Edition, revised down to 1st February 2008) (as amended, 2008); Limited Liability Partnerships Law 1997 (Revised Edition, showing law as at 1st February 2008); Limited Partnerships (Jersey) Law 1994 (Revised Edition, showing law as at 1st February 2008); Registration of Business Names (Jersey) Law, 1956 (Revised Edition, showing law as at 1st February 2008)
Written transcripts of the Barcelona 2008 meeting.
Betley, Michael : New Guernsey Trust Law
Mitchell, Simon : Seychelles CSLs - the China Investment Solution
Pretus, Gabriel: Spain as a valid alternative for UK non-domiciliaries
Guernsey - Trusts (Guernsey) Law, 2007 [NEW]
Malta - Banking Act, 1994 (as amended, 2007); Companies Act, 1995 (as amended, 2007); Insurance Business Act, 1998 (as amended, 2007); Investment Services Act, 1994 (as amended, 2007); Trusts and Trustees Act (as amended, 2007) [ALL AMENDED]
Cyprus meeting May 2008: Final programme, Booking form, General Information and Speakers details
London meeting November 2008: Provisional programme and Booking form
Owen, Christopher : Offshore Survey - April 2008
Owen, Christopher : Offshore Survey - April 2008 Supplement
Summary of the Barcelona 2008 meeting.
Gorman, Seymour has furnished the following document : Turks and Caicos Islands Guidelines on the Application of the EU Savings Tax
Owen, Christopher: Offshore Survey - January 2007
Owen, Christopher: Offshore Survey - January 2007 Supplement
Schrum, Vanessa Lovell: Summary of the Bermuda Companies Amendment Act
Narbona, José Carlos G. : The Canary Islands Special Zone (ZEC)
Dubai - Tax treaties with: Mauritius; Mauritius - Protocol [BOTH NOW IN FORCE]
Estonia - NEW JURISDICTION. ACTIVE Tax Treaties with: Armenia; Armenia - Protocol; Azerbaijan; Azerbaijan - Protocol; Belarus; Belgium; Belgium - Protocol; Canada; China, People's Republic of; China, People's Republic of - Protocol; Croatia; Czech Republic; Denmark; Denmark - Protocol; Finland; Finland - Protocol; France; France - Protocol; Georgia; Georgia - Protocol; Germany; Germany - Protocol; Hungary; Hungary - Protocol; Iceland; Ireland; Italy; Italy - Final Protocol; Kazakhstan; Kazakhstan - Protocol; Latvia; Lithuania; Lithuania - Protocol; Luxembourg; Luxembourg - Protocol; Malta; Malta - Protocol; Moldova; Netherlands; Netherlands - Protocol; Norway; Norway - Protocol; Poland; Portugal; Portugal - Protocol; Romania; Singapore; Singapore - Protocol; Slovak Republic; Slovak Republic - Protocol; Slovenia; Slovenia - Protocol; Spain; Spain - Protocol; Sweden; Sweden - Final Protocol; Switzerland; Switzerland - Protocol; Turkey; Turkey - Protocol; Ukraine; United Kingdom; United States. PENDING Tax treaties with: Greece; Greece - Protocol; Russia; Russia - Protocol
Hong Kong - Banking Ordinance (1997 version, as amended, 2006); Companies Ordinance (1997 version, as amended, 2007); Electronic Transactions Ordinance (2000 version, as amended, 2007); Inland Revenue Ordinance (1997 version, as amended, 2007); Interpretation & General Clauses Ordinance (1997 version, as amended, 2007); Stamp Duty Ordinance (1997 version, as amended, 2007) [ALL AMENDED]
Malaysia - Labuan Offshore Business Activity Tax Act, 1990 (as amended, 2007) [AMENDED]. Tax treaty with: Morocco [NOW IN FORCE]
Mauritius - Tax treaties with: UAE; UAE - Protocol [BOTH NOW IN FORCE]
New Zealand - Tax treaties with: Czech Republic; United Kingdom - Protocol [BOTH PENDING]
Portugal - Tax treaties with: Israel; Israel - Protocol [BOTH PENDING]
UK - Tax treaties with: Moldova ; Moldova - Protocol; New Zealand - Protocol; Slovenia; Slovenia - Protocol [ALL PENDING]
Lipsher, Larry: China – India: Trade, taxation, carbon emissions & the kangaroo fart!
Antigua - International Limited Liability Companies Act, 2007; International Limited Liability Companies Regulations, 2007 [BOTH NEW]. International Foundations Act, 2007; International Trust Act, 2007 [BOTH NOW IN FORCE]
Barbados - Income Tax Act (as amended, 2007) [AMENDED]
Bermuda - International Co-operation (Tax Information Exchange Agreements) Act, 2005 [NEW]
Cayman Islands - Companies Law - 2007 revision (as amended, 2007); Insurance Law - 2007 revision (as amended, 2007); Mutual Funds Law - 2007 revision [ALL AMENDED]
Guernsey & Alderney - Income Tax Law, 1975 (as amended, 2008) [AMENDED]
Hong Kong - Tax treaty with: Luxembourg [NOW IN FORCE]
Jersey - Banking Business (Jersey) Law, 1991 (Revised Edition, revised down to 1st January 2006) (as amended, 2007); Electronic Communications (Jersey) Law, 2000 (Revised Edition, showing law as at 1st January 2006) (as amended, 2007) [BOTH AMENDED]
UK - Tax treaty with: United States - Competent Authority Agreement 2007 [NEW]
Written transcripts of the Hong Kong 2007 meeting.
Malley, Stephen : Captive Insurance Companies
Strik, Christian & Knottnerus, Suzanne : Tax Law Matters
Barcelona meeting March 2008: Final programme, Booking form, General Information and Speakers details
Cyprus meeting May 2008: Provisional programme and Booking form
Owen, Christopher : Offshore Survey - January 2008
Owen, Christopher : Offshore Survey - January 2008 Supplement
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