For 2008 updates click this text
Summary of the Zurich 2009 meeting.
Supplementary documentation for the Zurich 2009 meeting.
Barbados - Income Tax Act (as amended, 2009) [AMENDED]
BVI - New TIEAs with: Faroe Islands; Finland; Greenland; Iceland; Norway; Sweden [ALL PENDING]
Estonia - New Tax Treaty with: Isle of Man [PENDING]
Isle of Man - Value Added Tax Act 1996 [NEW]; New Tax Treaty with: Estonia [PENDING]
Jersey - Banking Business (Jersey) Law, 1991 (Revised Edition, revised down to 1st January 2009); Collective Investments Funds (Jersey) Law, 1988 (Revised Edition, revised down to 1st January 2009); Companies (Jersey) Law, 1991 (Revised Edition, showing law at 1st January 2009); Income Tax (Jersey) Law, 1961(Revised Edition, showing law as at 1st January 2009); Insurance Business Law, 1996 (Revised Edition, revised down to 1st January 2009); Limited Partnerships (Jersey) Law 1994 (Revised Edition, showing law as at 1st February 2008) (as amended, 2009) [ALL AMENDED]
Samoa - International Companies Act, 1987 (as amended, 2009); Trustee Companies Act, 1988 (as amended, 2009) [BOTH AMENDED]
Vanuatu - Business Licence Act – Cap.249 (as amended, 2006); Prevention of Fraud (Investments) – Cap.70 (as amended, 2005) [BOTH NEW]. Financial Transactions Reporting Act 2000 (consolidated as at 31st March 2009); Insurance Act, 2005 – Cap.54 [BOTH AMENDED]
Brathwaite, Jonathan : Substantial Benefits from Pending Barbados-Mexico Tax Treaty for Inbound Outbound Investments of Mexican Resident
Bermuda - TIEAs - pending with: Denmark; Denmark – Protocol; Faroe Islands; Faroe Islands – Protocol; Finland; Finland – Protocol; Greenland; Greenland – Protocol; Iceland; Iceland – Protocol; New Zealand; Norway; Norway – Protocol; Sweden; Sweden - Protocol [ALL NEW]
Cayman Islands - TIEAs - pending with: Denmark; Faroe Islands; Finland; Greenland; Iceland; Norway; Sweden [ALL NEW]
Gibraltar - TIEA - pending with: United States [NEW]
Guernsey - TIEAs with: France; Germany; Germany - Protocol; Ireland [ALL NEW]
Ireland - TIEAs with: Guensey; Jersey [BOTH NEW]
Isle of Man [REINSTATED] - Collective Investment Schemes Act 2008; Companies Act, 2006; Companies Legislation Acts 1931 (as amended, 2006), 1961 (as amended, 2000), 1968 (as amended, 2003), 1974 (as amended, 2003), 1982 (as amended, 2003), 1986 (as amended, 2003), 1992 (as amended, 2006); Companies, etc (Amendment) Act, 2003; Companies, etc (Amendment) (Appointed Day) (No.1) Order, 2003; Companies (Transfer of Domicile) Act 1998 (as amended, 2005); Companies (Memorandum and Articles of Association) Regulations 1988; Companies (Private Placements) (Prospectus Exemptions) Regulations 2000; Electronic Transactions Act, 2000; Electronic Transactions (General) Regulations, 2000; European Communities (Isle of Man) Act 1973 (as amended, 2007); Extracts from EC Treaty; Financial Services Act 2008; Financial Supervision (Professional Investor Fund) (Exemption) Order 1995; Income Tax (Corporate Taxpayer) Act 2006; Income tax (Pensions) Act 2008; Insurance Act, 2008; Insurance Companies (Amalgamations) Act 2006; International Business Act 1994 (as amended, 2006); International Business (General) Regulations, 1994; Limited Liability Companies Act, 1996 (as amended, 2006); Limited Partnership (Collective Investment Schemes) Regulations 2004; Partnership Act 1909 (as amended, 2003); Perpetuities and Accumulations Act 1968 (as amended, 2001); Protected Cell Companies Act, 2004; Protected Cell Companies (Forms) Regulations, 2004; Protected Cell Companies (Prescribed Class of Business) (Collective Investment Schemes) Regulations, 2004; Protocol 3 to the Act of Accession; Purpose Trusts Act, 1996 (as amended, 2005); Recognition of Trusts Act 1988; Regulation (EEC) No.706/73; Single Member Companies Act 1993; Trustee Act 1961 (as amended, 2005); Trustee Act 2001; Trusts Act 1995; Variation of Trusts Act 1961 (as amended, 1997)
Tax Treaties: Denmark; Faroe Islands; Finland; Greenland; Iceland; Ireland; Norway; Sweden; United Kingdom; United Kingdom – 2008 Arrangement amending 1995 Arrangement
Tax Treaties - pending: Australia; Netherlands
TIEAs: Denmark; Faroe Islands; Finland; Greenland; Iceland; Ireland; Ireland – Protocol; Netherlands; Norway; Sweden; United Kingdom; United States
TIEAs - pending: Australia; France; France - Protocol; Germany; Germany - Protocol
Jersey - TIEAs with: France; Ireland [BOTH NEW]
New Zealand - TIEA - pending: Bermuda [NEW]
UK - Tax Treaties with: Isle of Man – 2008 Arrangement amending 1955 Arrangement; Isle of Man – Exchange of Letters [BOTH NOW IN FORCE]
USA - TIEA - pending with: Gibraltar [NEW]
Uruguay [REINSTATED] - Decreto No.516/003 – Registo de Fideicomisos y Fiduciarios; Decree No.381/989 regulating Art.4 of Law No.15.322 – Offshore Financial Intermediation Enterprises; Decree No.614/992 – Decree Regulating Act on Financial Intermediation; Law No.15.322 – Financial Intermediation Act; Law No.15.921 – Free Trade Zones Act; Ley No.16.060 – Sociedades Comerciales; Law No.16.906 – Industrial Investment Project; Law No.17.523 – Banking System Strengthening Law; Law No.17.613 – Rules on financial intermediation; Ley No.17.703 – Fideicomiso; Ley No.18.083 – Sistema Tributario
Written transcripts of the Monte-Carlo 2009 meeting.
Bonalanza; Marco Giacomo : The Swiss Confederation, The Trust and Immigrant Taxation
Zurich Meeting June 2009: Final programme, Booking form, General Information and Speakers details
Cayman Islands Meeting December 2009: Provisional programme and Booking form
Antigua - Insurance Act, 2007 [NEW]
Cyprus - Tax Treaty with: Moldova [NOW IN FORCE]
Guernsey - Tax Treaties with: Denmark; Faroe Islands; Finland; Greenland; Iceland; Norway; Sweden [ALL NEW]
Hong Kong - Tax Treaties with: Vietnam; Vietnam - Protocol [BOTH PENDING]
Ireland - Tax Treaties with: Georgia; Isle of Man [BOTH NOW IN FORCE]
Jersey - Tax Treaties with: Denmark; Faroe Islands; Finland; Greenland; Iceland; Norway; Sweden [ALL NEW]. TIEAs with: United Kingdom; United Kingdom - Exchange of Letters [BOTH NEW]
Luxembourg - Tax Treaties with: India; India - Protocol; Moldova; Moldova - Protocol [ALL PENDING]
Malta - Tax Treaties with: Greece [NOW IN FORCE]; Ireland; Ireland - Protocol; Montenegro [ALL PENDING]
New Zealand - Tax Treaties with: Phillipines; Phillipines - Final Protocol [BOTH AMENDED]
Portugal - Tax Treaties with: South Africa; South Africa - Protocol [BOTH NEW]
St. Lucia - International Business Companies Regulations, 2000 (as amended, 2001); International Insurance Act, 1999 (as amended, 2006); International Insurance Regulations, 2007; International Mutual Funds Act, 2006; International Mutual Funds Regulations, 2007; International Partnerships Act, 2006; International Partnerships (Forms and Fees) Regulations, 2008; International Trust (Forms) Regulations, 2003 [ALL NEWLY REINSTATED]
Singapore - Tax Treaties with: Belgium; Belgium - Final Protocol; Uzbekistan [ALL NOW IN FORCE]
UK - Tax Treaties with: Switzerland [AMENDED]. TIEAs with: Jersey; Jersey - Exchange of Letters [BOTH NEW]
Owen, Christopher : Offshore Survey - April 2009
Owen, Christopher : Offshore Survey - April 2009 Supplement
Summary of the Monte-Carlo 2009 meeting.
Betley, Michael : Guernsey Updates
Government of Malaysia : Retirement in Malaysia – Second Home and Exchange Control
Owen, Christopher: Offshore Survey - September 2007
Owen, Christopher: Offshore Survey - September 2007 Supplement
Murty, Anthony : Changes in Barbados
Rawls Roberts, Marjorie (and others) : Offshore Business Centres – United States Virgin Islands
Urquhart, Timothy : A Trust in Switzerland!
Marcarian, John : Changes to Australian Capital Tax Rules for Non-Residents
Pretus, Gabriel: Spanish Holding Company Regime
Owen, Christopher: Offshore Survey - January 2008
Owen, Christopher: Offshore Survey - January 2008 Supplement
Malley, Stephen : Captive Insurance Companies
Strik, Christian & Knottnerus, Suzanne : Tax Law Matters
Bahamas - Financial and Corporate Service Providers Act, 2000 (as amended, 2008) [NEW]; Financial Intelligence Unit Act, 2000 (as amended, 2008); Financial Transactions Reporting Act, 2000 (as amended, 2008); International Business Companies Act, 2000 (as amended, 2008); Securities Industry Act, 1999 (as amended, 2008) [ALL AMENDED]
Bermuda - Insurance Act 1978 (as amended, 2008) [AMENDED]
Guernsey - Tax treaty with: UK [AMENDED]
Jersey - Collective Investments Funds (Jersey) Law, 1988 (Revised Edition, revised down to 1st February 2008) (as amended, 2008) [AMENDED]
Luxembourg - Tax treaty with: Hong Kong [AMENDED]
Panama - Law No.4 of 2009 on Limited Liability Companies [NEW]
St. Lucia [REINSTATED] - International Banks Act, 1999 (as amended, 2003); International Banks Regulations, 2000 (as amended, 2001); International Business Companies Act, 1999 (as amended, 2006); International Trusts Act, 2002 (as amended, 2003); Registered Agent and Trustee Licensing Act, 1999 (as amended, 2001); Registered Agent and Trustee Licensing Regulations, 1999 (as amended, 2001) [ALL NEW]
UK - Tax treaty with: Guernsey [AMENDED]
Grundy, Milton: The Principessa
Katsis, Agatha & Risiott, Kurst : A Fresh Look at Malta and Cyprus
Bermuda - Insurance Act 1978 (as amended, 2008) [AMENDED]
BVI - Financial Services (Exemptions) Regulations, 2007 (as amended, 2008) [AMENDED]
Cayman - Trusts Law - 2007 revision (as amended, 2008) [AMENDED]
Estonia - Tax treaties with: Azerbaijan; Azerbaijan - Protocol; Bulgaria; Greece; Greece - Protocol [ALL NOW IN FORCE]
Gibraltar - Bankruptcy Act 1990 - ss.42 and 42A (as amended, 2007); Business Names Registration Act (as amended, 1999); Companies (Accounts) Act, 1999 (as amended, 2005); Income Tax (Allowances, Deductions and Exemptions) Rules 1992 (as amended, 2008); Rates of Tax Rules 1989 (as amended, 2008) [ALL AMENDED]
Guernsey - Banking Supervision (Bailiwick of Guernsey) Law, 1994 (as amended, 2008); Protection of Investors (Bailiwick of Guernsey) Law 1987 to 1988 (as amended, 2008) [BOTH AMENDED]. TIEA with: UK [NEW]
Hong Kong - Bankruptcy Ordinance (1997 version, as amended, 2005); Business Registration Ordinance (1997 version, as amended, 2008); Companies Ordinance (1997 version, as amended, 2008); Inland Revenue Ordinance (1997 version, as amended, 2008); Interpretation & General Clauses Ordinance (1997 version, as amended, 2008) [ALL AMENDED]
Ireland - Tax treaties with: Chile; Chile - Protocol [BOTH NOW IN FORCE]. Tax treaties with: Georgia; Macedonia; Macedonia - Protocol; Malta; Malta - Protocol; Turkey; Turkey - Protocol [ALL PENDING]
Jersey - Income Tax (Jersey) Law, 1961(Revised Edition, showing law as at 1st February 2008)(as amended, 2008) [AMENDED]
United Kingdom - TIEA with: Guernsey [NEW]
Written transcripts of the London 2008 meeting.
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