For updates prior to 7th January 2004 click this text
Anguilla - Companies Model General By-Laws Regulations – Chapter C65-2; Company Management Regulations – Chapter C75-3; International Business Companies Model General By-laws Regulations – Chapter I20-2; Mutual Funds Act, 2004; Mutual Funds Regulations, 2004; Protected Cell Companies Act, 2004; Trust Companies and Offshore Banking Regulations – Chapter T60-1; Trust Companies and Offshore Banking (Fees) Regulations – Chapter T60-2 [ALL NEW]
Antigua - International Business Corporations Regulations – including : International Business Corporations Regulations 1998 (as amended, 2004); International Business Corporations (Accounts, Audit and Disclosure of Information for Licensed Corporations) Regulations, 2004; International Business Corporations (Prudential Management of Licensed Corporations) Regulations, 2004; International Business Corporations (Restriction of use of Banking Names and Descriptions) Regulations, 2004 [NEW]
Cayman Islands - Companies Law - 2003 revision [NEW]
Cyprus - International Collective Investments Schemes Law 1999 and 2000 [AMENDMENT]
Isle of Man - Banking Act 1998 (as amended, 2000); Companies Legislation Act 1931 (as amended, 2004) [BOTH AMENDMENTS]
Esther, John : A Review of the Seychelles Companies (Special Licence) Act, 2003
Summary of the Singapore 2004 meeting.
Anguilla - Insurance Regulations, 2004 [NEW]
Antigua - International Business Corporations Act, 1982 (as amended, 2004) [AMENDMENT]
BVI - Mutual Funds Act 1996 (as amended, 2004) [AMENDMENT]
Cayman Islands - Banks & Trust Companies Law -2003 revision; Companies Management Law - 2003 revision; Insurance Law - 2004 revision; Mutual Funds Law - 2003 revision [ALL REVISIONS]
Cook Islands - Banking Act, 2003 (as amended, 2004); International Companies Act 1981-82 (as amended, 2004); International Partnership Act, 1984 (as amended, 2004); International Trusts Act, 1984 (as amended, 2004) [ALL AMENDMENTS]
St. Vincent & the Grenadines - Financial Intelligence Unit Act, 2001 (as amended, 2002) [AMENDMENT]
Seychelles - Companies Ordinance, 1972 [NEW]; International Trade Zone Regulations, 1995 (as amended, 2004) [NEW]; Protected Cell Companies Act, 2003 (as amended, 2004) [AMENDMENT]
Turks & Caicos Islands - Banking Ordinance 1979 (as amended, 2002);Company Management (Licensing) Ordinance, 1999 (as amended, 2000);Insurance Ordinance 1989 (as amended, 2002); Trustees (Licensing) Regulations 1992 (as amended, 2001) [ALL AMENDMENTS]. Limited Partnership Ordinance 1992 (revised, 1998); Trustees (Licensing) Ordinance 1992 (revised, 1998); Trusts Ordinance 1990 (revised, 1998) [ALL REVISED]
Vanuatu - Charitable Associations (Incorporation) Act [NEW]
Anguilla - Insurance Act, 2004 [NEW]
BVI - Banks and Trust Companies Act, 1990 (as amended, 2004); Companies Act (as amended, 2004); Company Management Act, 1990 (as amended, 2004); Financial Commissions Services Act, 2001 (as amended, 2004); International Business Companies Ordinance, 1984 (as amended, 2004) [ALL AMENDMENTS]
Guernsey/Alderney - Trusts Law, 1989 (as amended, 2002) [AMENDMENT]
Isle of Man - Protected Cell Companies (Forms) Regulations, 2004; Protected Cell Companies (Prescribed Class of Business) (Collective Investment Schemes) Regulations, 2004 [BOTH NEW]
Malaysia - Labuan Offshore Business Activity Tax Act, 1990 (as amended, 2004); Labuan Offshore Securities Industry Act, 1998 (as amended, 2003) [BOTH AMENDMENTS]; Labuan Trust Companies (Amendment) Act, 2002, ss. 15 & 16 [NEW]
New Zealand - Tax treaties with: Netherlands; Netherlands - Final Protocol [BOTH AMENDMENTS]; Netherlands - Convention for Mutual Assistance [NEW]; United Arab Emirates [AMENDMENT]
Portugal - Financial Institutions within IBC - Decree Law No: 10/94 (current as at August, 2004) [AMENDMENT]; Presidency of the Regional Government - Order No: 222/99 [NEW]; Regulation of International Services and Industrial Free Trade Zone - Regulatory Decree No: 21/87/M (current as at August, 2004) [AMENDMENT]; Tax Incentives Statute - Arts.33 and 34 (current as at August, 2004) [AMENDMENT]
Singapore - Companies Act (revised 1994, as amended, 2004); Income Tax Act (Revised Edition, 2004); Insurance Act (Revised Edition, 2002 - as amended, 2003); Stamp Duties Act (Revised Edition, 2000 - as amended, 2004); Trust Companies Act (Revised Edition, 1985 - as amended, 2004); Trustees Act (Revised Edition, 1999 - as amended, 2002) [ALL AMENDMENTS].
Uruguay - Decreto No.516/003 - Registo de Fideicomisos y Fiduciarios; Ley No. 11.073 - Sociedades Anonimas; Ley No. 16.060 - Sociedades Comerciales; Ley No. 17.703 - Fideicomiso; Ley No. 17.781 - Regulacion de certificados de deposito y warrants [ALL NEW]
C.I.F.A. : Agreement between the Netherlands and the Netherlands Antilles of 27 August 2004
Owen, Christopher : Offshore Survey - September 2004
Owen, Christopher : Offshore Survey - September 2004 Supplement
Owen, Christopher : Offshore Survey - January 2003
Owen, Christopher : Offshore Survey - May 2003
Pelyhe, Norlando : Tax Changes in Panama
Rohatgi, Roy : Introduction to Indian Taxes - A Brief Guide
Final programme, Booking form, General Information and Speakers details for the Singapore 2004 meeting
Provisional programme and Booking form for the Monte-Carlo 2005 meeting
Barbados - Exempt Insurance Act, Chapter 308A (as amended, 2004); International Business Companies Act, 1991 (as amended, 2004); International Financial Services Act, 2002 (as amended, 2004); International Trusts Act, 1995 (as amended, 2004); Societies With Restricted Liability Act, 1995 (as amended, 2004) [ALL AMENDMENTS]. Tax treaties with: Malta [NEW]
Belize - Mutual Funds Act (Revised Edition, 2003) [REVISION]
Guernsey/Alderney - Regulation of Fiduciaries, Administration Businesses and Company Directors Law, 2000 (as amended, 2003); Banking Supervision (Bailiwick of Guernsey) Law, 1994 (as amended, 2003) [BOTH AMENDMENTS]
Isle of Man - Investment Business Act, 1991 (as amended, 2000); Non-Resident Company Duty Act 1986 (as amended, 2000); Variation of Trusts Act 1961 (as amended, 1997) [ALL AMENDMENTS]
Luxembourg - 147 - exemptions from dividend withholding tax; 159 - residence of companies; 170 - mergers, change of nature [ALL AMENDMENTS]. Tax treaties with: Mongolia [NEW]
Malta - Companies Act, 1995 (as amended, 2004) [AMENDMENT]. Tax treaties with: Barbados; Lithuania; Lithuania - Final Protocol; Slovenia; Slovenia - Final Protocol [ALL NEW]
New Zealand - Income Tax Act 2004 Subpart HH Trusts[AMENDMENT]. Tax treaties with: South Africa; South Africa - Final Protocol [BOTH NEW]; United Kingdom [AMENDED]
Seychelles - Tax treaties with: South Africa [AMENDMENT]
Singapore - Application of English Law Act (Revised Edition, 1994); Banking Act (Revised Edition, 2003 - as amended, 2004) [BOTH AMENDMENTS]. Tax treaties with: Lithuania; Lithuania - Final Protocol [BOTH NEW]
United Kingdom - Tax treaties with: Canada; New Zealand [BOTH AMENDMENTS]
Written transcripts of the St. Petersburg 2004 meeting.
Murty, Anthony L. : Barbados Update 2004
Barbados - Electronic Transactions Act, 2001 [NEW] Tax treaty with: United States [AMENDED]
Gibraltar - Companies Ordinance (as amended, 2001) [AMENDMENT]
Hungary - Act LXXIV of 1992 on VAT; Act LXXXI of 1996 on Corporate Tax and Dividend Tax; Act CXLIV of 1997 on Business Associations; Act CXLV of 1997 on Registration of Companies; Act XXIV of 1998 on the Investment of Foreigners in Hungary [ALL AMENDMENTS]
Isle of Man - Financial Supervision Act 1988 (as amended, 2003); Income Tax (Exempt Companies) Act 1984 (as amended, 2003); Income Tax (Exempt Insurance Companies) Act, 1981 (as amended, 1992); Insurance Act 1986 (as amended, 2000); International Business Act 1994 (as amended, 2003); Partnership Act 1909 (as amended, 2003) [ALL AMENDMENTS]
St. Lucia - International Banks Act, 1999 (as amended, 2003); International Banks Regulations, 2000 (as amended, 2001); International Business Companies Act, 1999 (as amended, 2003); International Insurance Act, 1999 (as amended, 2003); International Insurance Regulations, 2000 (as amended, 2001); International Mutual Funds Act, 1999 (as amended, 2003); International Mutual Funds Regulations, 2000 (as amended, 2001); 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 AMENDMENTS]
Belize - International Business Companies Act 1990 (Revised Edition, 2003) [NEW]
Cyprus - Tax treaties with: Canada; Denmark; Germany; Hungary; India; Malta; Sweden; United States [ALL AMENDMENTS]
Hungary - Act XLIX of 1991 on Bankruptcy Proceedings, Liquidation Proceedings and Members' Voluntary Dissolution [NEW]. Tax treaty with: France [AMENDED]
Isle of Man - Banking Act 1998 (as amended, 1999); Companies Legislation Act 1961 (as amended, 2000); Companies Legislation Act 1968 (as amended, 2003); Companies Legislation Act 1974 (as amended, 2003); Companies Legislation Act 1982 (as amended, 2003); Companies Legislation Act 1986 (as amended, 2003); Companies Act Legislation 1992 (as amended, 2003); Companies (Transfer of Domicile) Act 1998 (as amended, 2003); European Communities (Isle of Man) Act 1973 (as amended, 2003); Limited Liability Companies Act 1996 (as amended, 2003) [ALL AMENDMENTS]
Malaysia - Tax treaties with: Malta [AMENDMENT]; Malta - Final Protocol [NEW]
Malta - Banking Act, 1994 (as amended, 2003); Financial Institutions Act (as amended, 2003); Income Tax Management Act, 1994 (as amended, 2004); Investment Services Act, 1994 (as amended, 2003) [ALL AMENDMENTS]. Tax treaties with: Bulgaria; Canada; Cyprus; Finland; Hungary; India; Italy; Luxembourg; Netherlands; Poland [ALL AMENDMENTS]
Mauritius - Tax treaties with: Botswana; Germany; Indonesia; Italy; Luxembourg; Namibia; Sweden; Thailand [ALL AMENDMENTS]
New Zealand - Tax treaties with: United Kingdom [AMENDMENT]
Portugal - Tax treaties with: Austria [AMENDMENT]; Sweden; Sweden - Final Protocol [BOTH NEW]
Written transcripts of the Milan 2004 meeting.
Tamm, Priiten : Estonia - New International Tax Planning Solutions (30/06/04)
Summary of the St. Petersburg 2004 meeting.
Belize - Protected Cell Companies Act (Revised Edition, 2000); Retired Persons (Incentives) Act (Revised Edition, 2000); Trusts Act (Revised Edition, 2000) [ALL AMENDMENTS]
Isle of Man - Companies Legislation Act 1931 (as amended, 2003) [AMENDMENT]
Malaysia - Labuan Offshore Business Activity Tax Act, 1990 (as amended, 2003); Labuan Trust Companies Act, 1990 (as amended, 2002); Tax treaties with: Australia; Thailand [ALL AMENDMENTS]
Portugal - Tax treaties with: China, People's Republic of; China, People's Republic of - Final Protocol [BOTH NEW]
Singapore - Tax treaties with: South Africa; South Africa - Final Protocol; Sri Lanka; Sweden; Switzerland; Switzerland - Final Protocol; Taiwan; Taiwan - Exchange of Notes; Thailand; Turkey; Turkey - Final Protocol; United Arab Emirates; United Arab Emirates - Final Protocol; United Kingdom; United Kingdom - Exchange of Notes; Vietnam; Vietnam - Final Protocol [ALL NEW]
United Kingdom - Tax treaty with: Lithuania [AMENDMENT]
Bahamas - Investment Funds Act, 2003; Investment Funds Regulations, 2003; Investment Funds (SMART Fund) Rules, 2003 [ALL NEW]
Belize - Mutual Funds Act (Revised Edition, 2000) [AMENDMENT]
Liechtenstein - Due Diligence Act (as amended, 2003) [AMENDMENT]
Singapore - Tax treaties with: Australia; Austria; Austria - Final Protocol; Bangladesh; Belgium; Belgium - Final Protocol; Bulgaria; Canada; Canada - Final Protocol; China, People's Republic of; Cyprus; Czech Republic; Czech Republic - Final Protocol; Denmark; Egypt; Egypt - Final Protocol; Finland; France; Germany; Germany - Final Protocol; Hungary; India; Indonesia; Indonesia - Final Protocol; Indonesia - Exchange of Notes; Israel; Italy; Italy - Final Protocol; Italy - Exchange of Notes; Japan; Japan - Final Protocol; Japan - Exchange of Notes; Korea; Kuwait; Kuwait - Final Protocol; Latvia; Latvia - Final Protocol; Luxembourg; Luxembourg - Final Protocol; Malaysia; Mauritius; Mauritius - Final Protocol; Mexico; Mexico - Final Protocol; Myanmar; Netherlands; Netherlands - Final Protocol; New Zealand; New Zealand - Final Protocol; New Zealand - Second Protocol; Norway; Pakistan; Pakistan - Final Protocol; Papua New Guinea; Papua New Guinea - Final Protocol; Philippines; Poland; Portugal; Portugal - Final Protocol; Romania; Romania - Final Protocol [ALL NEW]
Audio recordings of the Milan 2004 meeting.
Final programme, Booking form, General Information and Speakers details for the St. Petersburg 2004 meeting
Provisional programme and Booking form for the Singapore 2004 meeting
Barbados - Mutual Funds Act, 2002; Mutual Funds Regulations, 2002 [BOTH NEW]
Belize - International Insurance Act (Revised Edition, 2000); Limited Liability Partnerships Act (Revised Edition, 2000); Offshore Banking Act, (Revised Edition, 2000) [ALL AMENDMENTS]
Bermuda - Companies Act 1981 (as amended, 2003) [AMENDMENT]; Investment Business Act, 2003 [NEW]; Trusts (Regulation of Trust Business) Order, 2003 [NEW]
BVI - Trustee Ordinance (as amended, 2003) [AMENDMENT]
Cayman - Tax Information Agreement with the United States of America [NEW]
Gibraltar - Protected Cell Companies Ordinance, 2001 (as amended, 2003) [AMENDMENT]
Guernsey - Insurance Business (Financial Guarantee - Special Provisions) (Guernsey) Law, 1996 (as amended, 2002); Banking Supervision (Bailiwick of Guernsey) Law, 1994 (as amended, 2002); Income Tax Law, 1975 (as amended, 2002); Insurance Business (Bailiwick of Guernsey) Law, 2002 [ALL AMENDMENTS]
Isle of Man - Companies Legislation Act 1931 (as amended, 2003); Companies Legislation Act 1968 (as amended, 2003; Companies Legislation Act 1974 (as amended, 2003); Companies Legislation Act 1982 (as amended, 2003); Companies Legislation Act 1986 (as amended, 2003); Companies Act Legislation 1992 (as amended, 2003); Companies (Transfer of Domicile) Act 1998 (as amended, 2003); Financial Supervision Act 1988 (as amended, 2003); Income Tax (Exempt Companies) Act 1984 (as amended, 2003); International Business Act 1994 (as amended, 2003); Limited Liability Companies Act 1996 (as amended, 2003); Limited Partnership (Collective Investment Schemes) Regulations, 2004; Partnership Act 1909 (as amended, 2003) [ALL AMENDMENTS]; Companies, etc (Amendment) Act, 2003; Companies, etc (Amendment) (Appointed Day) (No.1) Order, 2003; Protected Cell Companies Act, 2004 [ALL NEW]
Jersey - Insurance Business Law, 1996 (as amended, 2003) [AMENDMENT]
Montserrat - Insurance Act, 2001 [NEW]
Portugal - Tax Incentives Statute - Arts.33 and 34 [AMENDMENT]
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
Summary of the Milan 2004 meeting.
Guernsey : Virani v. Guernsey International Trustees & Tim Bennett [NEW]
Antigua - Antigua and Barbuda Tax Information Exchange Act, 2002 [NEW]
Bahamas - Electronic Communications and Transactions Act, 2003 [NEW]
BVI - Property (Miscellaneous Provisions) Act, 2003; Virgin Islands Special Trusts Act, 2003 [BOTH NEW]
Guernsey - Control of Borrowing (Bailiwick of Guernsey) Ordinances 1959 - 2003 [AMENDMENT]
Hungary - Tax treaties with: Ukraine [NEW]; Yugoslavia [AMENDMENT]
Mauritius - Tax treaty with: UK [AMENDMENT]
United Kingdom - Tax treaties with: Australia - Exchange of Notes; Luxembourg; Malawi; Malawi - Supplemental Agreement; Malaysia; Malaysia - Exchange of Notes; Malta; Malta - Exchange of Notes; Mauritius; Mexico; Mexico - Exchange of Notes; Mongolia; Montserrat; Morocco; Netherlands; New Zealand; Nigeria; Norway; Norway - Exchange of Notes; Oman; Oman - Exchange of Notes; Pakistan; Papua New Guinea; Philippines; Poland; Portugal; Romania; Russia; Russia - Exchange of Notes; Sierra Leone; Singapore; Singapore - Exchange of Notes; Solomon Islands; South Africa; South Africa - Exchange of Notes; Spain; Sri Lanka; St. Christopher & Nevis; Sudan; Swaziland; Sweden; Switzerland; Taiwan; Taiwan - Annex; Thailand; Trinidad & Tobago; Tunisia; Turkey; Uganda; Ukraine; Ukraine - Exchange of Notes; United States; United States - Exchange of Notes; Uzbekistan; Uzbekistan - Exchange of Notes; Venezuela; Venezuela - Exchange of Notes; Vietnam; Vietnam - Exchange of Notes; Yugoslavia; Zambia; Zimbabwe [ALL NEW]
United States - Delaware Limited Liability Company Act (as amended, 2003) [AMENDMENT]
Labayen, Gabriel Pretus : Spain: New Finance Bill Introduces Privileged Tax Regime for Expatriates
Attard, Stephen : Malta: Reduced 5% VAT Rate on Yachts
Guernsey - Protection of Investors (Bailiwick of Guernsey) Law 1987 to 1988 (as amended, 2003) [AMENDMENT]
Hungary - Tax treaties with: Canada; Kuwait; Kuwait - Final Protocol; Poland [ALL AMENDMENTS]
Iceland - Tax treaties with: Belgium; Belgium - Final Protocol; Russia; Slovakia; Slovakia - Final Protocol; Vietnam; Vietnam - Protocol [ALL NEW]
Luxembourg - Tax treaties with: Slovenia; Slovenia - Final Protocol [BOTH NEW]
Malaysia - Tax treaty with: Australia [AMENDMENT]
Mauritius - Income Tax Act 1995 (as amended, 2003); Income Tax (Foreign Credit) Regulations, 1996 (as amended, 2003) [BOTH AMENDMENTS]
New Zealand - Tax treaties with: Russia; Russia - Final Protocol [BOTH NEW]
United Kingdom - Tax treaties with: Denmark; Egypt; Estonia; Estonia - Exchange of Notes; Falkland Islands; Fiji; Finland; France; Gambia; Germany; Ghana; Gilbert & Ellice Islands; Greece; Grenada; Guernsey; Guyana; Guyana - Exchange of Notes; Hungary; Iceland; India; India - Exchange of Notes; Indonesia; Ireland; Isle of Man; Israel; Italy; Italy - Exchange of Notes; Ivory Coast; Jamaica; Japan; Jersey; Jordan; Jordan - Exchange of Notes; Kazakhstan; Kenya; Korea, Republic of; Korea, Republic of - Exchange of Notes; Kuwait ;Kuwait - Protocol; Latvia; Latvia - Exchange of Notes; Lesotho; Lithuania; Lithuania - Exchange of Notes [ALL NEW]
Written transcripts of the Scottsdale 2003 meeting.
Zagaris, Bruce : The Increasing Interaction between International Tax Enforcement & Anti-Money Laundering Enforcement Co-operation
Audio recordings of the Scottsdale 2003 meeting.
Owen, Christopher : Offshore Survey - January 2004
Owen, Christopher : Offshore Survey - January 2004 Supplement
Final programme, Booking form, General Information and Speakers details for the Milan 2004 meeting
Registration details and Enrolment form for the Lake Como 2004 meeting
Provisional programme and Booking form for the St. Petersburg 2004 meeting
[Open Pages] [Members Pages]