For updates prior to 31st December 2004 click this text
Bahamas - Foundations Act, 2004 (as amended, 2005); Purpose Trust Act, 2004 (as amended, 2005) [BOTH AMENDMENTS]
Barbados - Exempt Insurance Act, Chapter 308A (as amended, 2005) [AMENDMENT]
Cyprus - Tax Treaty with: Lebanon [NEW]
Guernsey - Limited Partnerships (Application of Audit Requirements) Regulations, 2005; Protected Cell Companies (Fees for Insurers) Regulations, 2004; Protected Cell Companies (Prescribed Company) Regulations, 2005 [ALL NEW]
Hong Kong - Tax Treaties with: Thailand; Thailand - Final Protocol [BOTH NEW]
Jersey - Companies (Jersey) Law, 1991 (Revised Edition, law at 31st August 2004) (as amended, 2005); Income Tax (Jersey) Law, 1961(Revised Edition, law at 31st August 2004) (as amended, 2005) [BOTH AMENDMENTS]
Malaysia - Tax treaties with: Sweden; Sweden - Final Protocol [BOTH AMENDMENTS]; Sweden - Exchange of Notes [NEW]
Malta - Banking Act, 1994 (as amended, 2004); Companies Act, 1995 (as amended, 2004); Financial Institutions Act (as amended, 2004); Income Tax Act, 1994 (as amended, 2005); Income Tax Management Act, 1994 (as amended, 2005); Insurance Business Act, 1998 (as amended, 2004); Investment Services Act, 1994 (as amended, 2004) [ALL AMENDMENTS]
Mauritius - Tax Treaty with: Seychelles [NEW]
Nevis - Multiform Foundations Ordinance, 2004; Multiform Foundations Regulations, 2005 [BOTH NEW]
New Zealand - Trustee Act 1956 (as amended, 2005) [AMENDMENT]
Seychelles - Tax Treaties with: Botswana; Mauritius [BOTH NEW]
Singapore - Business Trusts Act (Revised Edition, 2005) [AMENDMENT]
Cain, Charles A. : The NMV
Murty, Anthony L. : UK Resident Individuals Personal Property Ownership – Unit Trusts as the Alternative to Companies
Neish, James: New Taxation Measures in Gibraltar
Summary of the London 2005 meeting.
Review of Belgium.
Australia : Public Trustee v. Bennett and ANR
England : Kerr v. British Leyland (Staff) Trustees Ltd; Minwalla v. Minwalla; Re Bedford Estates; Sieff and Others v. Fox and Others; Stannard v. Fisons Pension Trust Ltd
Jersey : In Re Rabaiotti 1989 Settlement; Re: The Peach and Dolphin Trust
Anguilla - T.I.E.A. with: UK
Antigua - T.I.E.A. with: US
Bahamas - T.I.E.A. with: US
Bermuda - Limited Partnership Act 1883 (as amended, 2005) [AMENDMENT]; T.I.E.A. with: US
BVI - T.I.E.A. with: UK
Cayman Islands - T.I.E.A. with: UK
Costa Rica - T.I.E.A. with: US
Grenada - T.I.E.A. with: US
Guernsey - T.I.E.A. with: UK
Isle of Man - T.I.E.A. with: UK
Jersey - T.I.E.A. with: UK
Montserrat - T.I.E.A. with: UK
St. Lucia - T.I.E.A. with: US
Turks & Caicos - T.I.E.A. with: UK
UK - T.I.E.A. with: Anguilla, Aruba, BVI, Cayman Islands, Guernsey, Isle of Man, Jersey, Montserrat, Netherlands Antilles, Turks & Caicos. Competent Authority Agreement with: US.
Langer, Marshall : Tax Agreements with Tax Havens and Other Small Countries
Rae, Simon : Changes in Hong Kong Tax Law
Shine, Michael : Israel - Foreign Resident Settlor Trusts and Further Tax Reform
Szabo, Gabor : Hungary Challenges in the Post-Offshore Era as 2006 Brings Change to The Corporate Tax Regime
Barbados - Income Tax Act (as amended, 2005); International Business Companies Act, 1991 (as amended, 2005); Societies With Restricted Liability Act, 1995 (as amended, 2005) [ALL AMENDMENTS]
Cyprus - Companies Law Chapter 113 (as amended, 2004) [AMENDED]
Jersey - Banking Business (Jersey) Law, 1991; Banking Business (General Provisions) (Jersey) Order, 1991; Collective Investments Funds (Jersey) Law, 1988; Companies (Jersey) Law, 1991; Electronic Communications (Jersey) Law, 2000; Electronic Communications (Jersey) Order, 2000; Income Tax (Jersey) Law, 1961; Insurance Business Law, 1996; Limited Liability Partnerships Law, 1997; Limited Partnerships (Jersey) Law, 1994; Registration of Business Names (Jersey) Law, 1956; Trusts (Jersey) Law, 1984 [ALL REVISED EDITIONS, SHOWING LAW AS AT 31ST AUGUST 2004]
Malaysia - Tax treaties with: Croatia; Croatia - Final Protocol [BOTH NEW]
Seychelles - Tax treaty with: Thailand [NEW]
Singapore - Tax treaty with: India [AMENDED]
UK - Tax treaty with: Georgia [NEW]
Owen, Christopher : Offshore Survey - September 2005
Owen, Christopher : Offshore Survey - September 2005 Supplement
Individual reviews of 13 countries now available.
Final programme, Booking form, General Information and Speakers details for the London meeting in November 2005
Provisional programme and Booking form for the Nice meeting in March 2006
Bermuda - Exempted Partnerships Act 1992 (as amended, 2005); Overseas Partnerships Act 1995 (as amended, 2005) [BOTH AMENDED]
Summaries of :D. v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlenng; Egon Schempp v Finanzamt Munchen V
Pending cases: Cadbury Schweppes plc i Cadbury Schweppes Overseas Ltd v. Commissioners of Inland Revenue; Test Claimants in Class IV of the ACT Group Litigation v. Commissioners of Inland Revenue; Test Claimants in the FII Group Litigation v. Commissioners of Inland Revenue
Summary of 15 countries including: Austria, Belgium, Cyprus, Denmark, Estonia, Ireland, Luxembourg, Madeira, Malta, Netherlands, Slovakia, Spain, Sweden, Switzerland and the UK.
Labayen, Gabriel Pretus : Spain: New Finance Bill Introduces Privileged Tax Regime for Expatriates
Labayen, Gabriel Pretus : The Spanish Tax Havens' "Blacklist" A Treasury of Anti-avoidance Rules
Owen, Christopher: Offshore Survey - April 2004
Owen, Christopher: Offshore Survey - April 2004 Supplement
Tamm, Priiten : Estonia - New International Tax Planning Solutions
Barbados - International Financial Services Act, 2002 (as amended, 2005) [AMENDED]; Tax treaty with: Mauritius [NEW]
BVI - Insolvency Act, 2003 (as amended, 2004) [AMENDED]
Luxembourg - SICAR Law [NEW]
Mauritius - Tax treaty with: Barbados [NEW]
Samoa - International Banking Act, 2005; Samoa International Finance Authority Act, 2005 [BOTH NEW]
Turks & Caicos - Retention Tax Ordinance 2005 [NEW]
Written transcripts of the Amsterdam 2005 meeting.
Murty, Anthony L. : New Developments in Barbados
Peters, Richard : The BVI Business Companies Act 2004
BVI - BVI Business Companies Act, 2004 [NEW]
Hungary - Tax treaties with Belarus; Belarus - Final Protocol; Latvia; Latvia - Final Protocol; Lithuania; Lithuania - Final Protocol [ALL NEW]
Ireland - Tax treaty with: Canada [AMENDED]
Samoa - International Companies Act, 1987 (as amended, 2005); International Insurance Act, 1988 (as amended, 2005); International Partnership and Limited Partnership Act, 1998 (as amended, 2005); International Trusts Act, 1987 (as amended, 2005); Segregated Fund International Companies Act, 2000 (as amended, 2005); Trustee Companies Act, 1987 (as amended, 2005) [ALL AMENDMENTS]
Kubala, Krzysztof : The New Playing Field: Treaty Shopping and D-case
Sherman, Arnold : Canadian Residents Leaving Canada
Summary of the 30th Anniversary 2005 meeting held in Amsterdam.
Bermuda - Stamp Duties Act, 1976 (as amended, 2005) [AMENDED]
Isle of Man - Companies Legislation Act 1931 (as amended, 2004); Companies Legislation Act 1974 (as amended, 2003); Companies Legislation Act 1982 (as amended, 2003); Companies Act Legislation 1992 (as amended, 2003); Limited Liability Companies Act 1996 (as amended, 2003); Partnership Act 1909 (as amended, 2003) [2003 AMENDMENTS NOW IN FORCE]; Financial Supervision Act 1988 (as amended, 2004); Investment Business Act, 1991 (as amended, 2004) [BOTH AMENDED]
Mauritius - Bank of Mauritius Act, 2004 (as amended, 2005); Finance Act, 2005 [BOTH NEW]; Banking Act, 2004 (as amended, 2005); Companies Act, 2001 (as amended, 2005); Financial Services Development Act, 2001 (as amended, 2005); Income Tax Act, 1995 (as amended, 2005) [ALL AMENDED]
Written transcripts of the Monte-Carlo 2005 meeting.
Grecu, Andrei : Flat Tax – The British Case
Bermuda - Companies Act 1981 (as amended, 2004); Insurance Act, 1978 (as amended, 2004); Segregated Accounts Companies Act, 2000 (as amended, 2004) [ALL AMENDMENTS]
Hong Kong - Electronic Transactions Ordinance (2000 version, as amended, 2004) [NEW]
Luxembourg - Trusts and Fiduciary Contracts - Law of 27th July 2003; LIR article 100 - net income after profits [BOTH NEW]
Malta - Trusts and Trustees Act [AMENDED]
St. Kitts - Foundations Act, 2003 [NEW]
Singapore - Electronic Transactions Act (revised, 1999, as amended, 2004); Income Tax Act (Revised Edition, 2004); Trustees Act (Revised Edition, 1999 - as amended, 2004) [ALL AMENDMENTS]; Limited Liability Partnerships Act, 2005 [NEW]
Attard, Stephen : Use of Malta Holding Companies to Hold Real Estate in Portugal (01/05/05)
Baier, Eric : Treaty Shopping (01/05/05)
de Vries, Stefanie : The Netherlands (01/05/05)
Fitzgerald, John : Double Tax Treaties (01/05/05)
Gray, Stephen : Income from Leasing Aircraft, Vessels, or other Equipment: How is it Taxed? (01/05/05)
Grundy, Milton : Treaty Shopping through the UK/US Treaty (01/05/05)
Haccius, Charles : The Seven Deadly Sins of "Treaty Shopping" (01/05/05)
Murty, Anthony : Treaty Shopping – Barbados and Royalties (01/05/05)
Paterson, Janet : Treaty Shopping – End Game? (01/05/05)
Pease, Richard : Treaty Shopping – A View from Switzerland (01/05/05)
Perekrest, Anastasia : Single Premium Life Insurance Policies (01/05/05)
Singleton, David : Double Taxation Agreement with the UK and Jersey (01/05/05)
Yiolitis, Emily : Treaty Shopping: Message from Cyprus (01/05/05)
Owen, Christopher : Offshore Survey - April 2005
Owen, Christopher : Offshore Survey - April 2005 Supplement
Final programme, Booking form, General Information and Speakers details for the 30th Anniversary Meeting in Amsterdam 2005
Provisional programme and Booking form for the London 2005 meeting
Gibraltar - Companies Ordinance (as amended, 2003) [AMENDED]
Hong Kong - Stamp Duty Ordinance (1997 version, as amended, 2004) [AMENDED]
Ireland - Tax Treaties: Greece; Greece - Final Protocol; Iceland [ALL NEW]
Luxembourg - Tax Treaties: Belgium; Belgium - Final Protocol [BOTH AMENDED]; Turkey [NEW]
Mauritius - Tax Treaties: Lesotho; Rwanda; Uganda [ALL NEW]
Portugal - Tax Treaties: Slovakia [NEW]
Singapore - Companies Act (revised 1997, as amended, 2005) [AMENDED]; Tax Treaties: Bahrain [NEW]
Turks & Caicos - Banking Ordinance 1979 (as amended, 2004); Company Management (Licensing) Ordinance, 1999 (as amended, 2004); Insurance Ordinance 1989 (as amended, 2004); Mutual Funds Ordinance, 1998 (as amended, 2004); Trustees (Licensing) Ordinance 1992 (revised, 1998) (as amended, 2004) [ALL AMENDED]
UK - Tax Treaties: Chile; Chile - Exchange of Notes [BOTH NEW]
Cain, Charles A. : Using the Irish/US Double Taxation Treaty for Royalty Flow Planning
Summary of the Monte-Carlo 2005 meeting.
Owen, Christopher: Offshore Survey - October 2003
Owen, Christopher: Offshore Survey - October 2003 Supplement
Cain, Charles : Offshore Asset Protection
Cain, Charles :The Company Limited by Guarantee
Cain, Charles : The Overseas Mutual Company as a Foundation for South Africans
Hay, Richard : A Level Playing Field for Tax Information Exchange?
Szabo, Dr. Gabor B. : Beginning of the End or End of the Beginning?
Bradshaw, John : The End Game : The Zero-Tax Investor & Inbound US Investment with Old Treaties
Loo, Denise : Closer Economic Partnership Arrangement in relation to Banking
Owen, Christopher: Offshore Survey - January 2004
Owen, Christopher: Offshore Survey - January 2004 Supplement
Zagaris, Bruce : The Increasing Interaction between International Tax Enforcement & Anti-Money Laundering Enforcement Co-operation
Attard, Stephen : Malta: Reduced 5% VAT Rate on Yachts
Bermuda - The Trustee Act, 1975 (as amended, 2004); The Trusts (Special Provisions) Act 1989 (as amended, 2004) [BOTH AMENDMENTS]
British Virgin Islands - Companies Act (as amended, 2004); International Business Companies Ordinance, 1984 (as amended, 2004) [BOTH AMENDMENTS]
Grenada - International Companies Act (as amended, 2002) [AMENDMENT]
Nevis - Nevis International Mutual Funds Ordinance, 2004; Nevis Multiform Foundations Ordinance, 2004; Nevis Segregated Accounts Companies Ordinance, 2004 [ALL NEW]
Williams, Lee : Non-domiciliary Planning to Remove Assets from US Estate Tax
Bahamas - Business License Act; Exchange Control Regulation Act; Exchange Control Regulations; Rate of Interest Act; Securities Industry Act, 1999; Securities Industry Regulations, 2000 [ALL NEW]; International Business Companies Act, 2000 (as amended, 2004) [AMENDMENT]
Cayman Islands - Companies Law - 2004 revision [REVISION]
Cyprus - Income Tax Law, 2002 (as amended, 2004) [AMENDMENT]; Special Contribution for the Defence Laws, 2002 (as amended, 2003) [NEW]
Grenada - Company Management Act 1996 (as amended, 2002); International Insurance Act 1996 (as amended, 2002) [BOTH AMENDMENTS]
Hong Kong - Bankruptcy Ordinance (1997 version, as amended, 2004) [AMENDMENT]; Tax treaties with: Belgium; Belgium - Final Protocol [NEW]
Ireland (New) - Taxes Consolidation Act, 1997 - Extracts [NEW]; Tax treaties with: Australia; Austria; Belgium; Bulgaria; Canada; China, People's Republic of; Croatia; Croatia - Final Protocol; Cyprus; Czech Republic; Denmark; Denmark - Final Protocol; Denmark - Exchange of Notes; Estonia; Finland; Finland - Exchange of Notes; France; Germany; Hungary; Hungary - Final Protocol; India; India - Final Protocol; Israel; Italy; Italy - Final Protocol; Japan; Japan - Exchange of Notes; Korea, Republic of; Korea, Republic of - Final Protocol; Latvia; Latvia - Final Protocol; Lithuania; Lithuania - Final Protocol; Luxembourg; Malaysia; Mexico; Mexico - Final Protocol; Netherlands; Netherlands - Final Protocol; New Zealand; Norway; Pakistan; Poland; Poland - Final Protocol; Portugal; Portugal - Final Protocol; Romania; Russia; Russia - Exchange of Notes; Slovak Republic; Slovenia; South Africa; South Africa - Final Protocol; Spain; Spain - Final Protocol; Sweden; Switzerland; United Kingdom; United States; United States - Final Protocol; United States - Exchange of Notes; Zambia
Malaysia - Tax treaties with: India; India - Final Protocol [BOTH AMENDMENTS]
Nevis - Nevis International Insurance Regulations 2004 [NEW]
Singapore - Business Trusts Act, 2004 [NEW]
Written transcripts of the Singapore 2004 meeting.
Dehnen, Peter : What's Going on in Germany?!
Owen, Christopher : Offshore Survey - January 2005
Owen, Christopher : Offshore Survey - January 2005 Supplement
Cap-Ferrat Workshop - Enrolment Form
Final programme, Booking form, General Information and Speakers details for the Monte-Carlo 2005 meeting
Cap-Ferrat Workshop details
Provisional programme and Booking form for the 30th Anniversary meeting in Amsterdam 2005
Bahamas - Exempted Limited Partnership Act, 1995 (as amended, 1999); Perpetuities Act, 1995 (as amended, 2004); Trustee Act, 1998 (as amended, 2004) [ALL AMENDMENTS]; Foundations Act, 2004; Foundations Regulations, 2004; International Business Companies Act, 2000 (as amended, 2001); Purpose Trust Act, 2004; Segregated Accounts Companies Act, 2004 [ALL NEW]
Barbados - Companies Act (as amended, 2002); Exempt Insurance Act, Chapter 308A (as amended, 2004); International Financial Services Act, 2002 (as amended, 2004) [ALL AMENDMENTS]; Income Tax Regulations, 1969 (as amended, 1998) [NEW]
Belize - Tax treaty with: Austria [NEW]
BVI - Insolvency Act, 2003 [NEW]
Hungary - Tax treaties with: Estonia; Estonia - Final Protocol; Moldova
Isle of Man - Companies Legislation Act 1968 (as amended, 2003); Companies Legislation Act 1974 (as amended, 2003); Companies Legislation Act 1982 (as amended, 2003); European Communities (Isle of Man) Act 1973 (as amended, 2004); Insurance Act 1986 (as amended, 2004); Limited Liability Companies Act 1996 (as amended, 2003) [ALL AMENDED]
Luxembourg - Tax treaties with: Malaysia; Malaysia - Final Protocol; Malaysia - Exchange of Notes [ALL NEW]
Malaysia - Luxembourg; Luxembourg - Final Protocol; Luxembourg - Exchange of Notes [ALL NEW]
Malta - Tax treaties with: Finland [AMENDED]; Finland - Exchange of Notes; Latvia; Latvia - Final Protocol; Slovak Republic [ALL NEW]
Mauritius - Banking Act, 2004; Companies Act, 2001 (as amended, 2004); Financial Services Development Act, 2001 (as amended, 2002); Income Tax Act, 1995 (as amended, 2004) [ALL AMENDED]. Tax treaties with: Croatia; Croatia - Final Protocol [ALL NEW]
Nevis - Nevis International Insurance Ordinance 2004 [NEW]
New Zealand - Tax treaties with: Chile; Chile - Final Protocol [ALL NEW]
Portugal - Tax treaties with: Estonia; Estonia - Final Protocol; Mexico; Mexico - Final Protocol; Slovenia; Slovenia - Final Protocol [ALL NEW]
Seychelles - Tax treaties with: Oman; Oman - Protocol; Zimbabwe [ALL NEW]
Singapore - Tax treaty with : Mongolia [NEW]
Turks & Caicos Islands - Banking Ordinance 1979 (as amended, 2002); Company Management (Licensing) Ordinance, 1999 (as amended, 2001); Insurance Ordinance 1989 (as amended, 2002); Mutual Funds Ordinance, 1998 (as amended, 2001); Trustees (Licensing) Ordinance 1992 (revised, 1998) (as amended, 2001) [ALL AMENDED]
Thomson, Elizabeth : Establishing Business in Asia
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