For updates prior to 4th December 2002 click this text
Grenada - Offshore Banking Act 2003 [NEW]
United Kingdom - Tax treaties with: Belgium; Belize; Bolivia; Bolivia - Exchange of Notes; Botswana; Brunei; Bulgaria; Burma; Canada; China, Republic of; Cyprus; Czech Republic [ALL NEW]
Bradshaw, John : The End Game : The Zero-Tax Investor & Inbound US Investment with Old Treaties (31/12/03)
Loo, Denise : Closer Economic Partnership Arrangement in relation to Banking (31/12/03)
United Kingdom - Tax treaties with: Antigua; Argentina; Argentina - Final Protocol; Australia; Austria; Azerbaijan; Azerbaijan - Exchange of Notes; Bangladesh and Barbados [ALL NEW]
The Limited Partnership in International Tax Planning - updated contribution from Joel Karp
Summary of the Scottsdale 2003 meeting.
Jersey : Abacus v. Esteem Settlement [NEW]
Economides, Peter : Cyprus Tax Reform - July 2002 (30/09/02)
Langer, Marshall: The Outrageous History of Caribbean Tax Treaties with OECD Member States (01/07/02)
Mavrellis, Christos :Tax Reform in Cyprus: The Options Available to Existing Cyprus International Business Companies (31/07/02)
Owen, Christopher: Offshore Survey - August 2002 (22/08/02)
Saunders, Roy : Understanding Double Tax Treaties (01/07/02)
Yiolitis, Emily : Cyprus International Trusts and their uses - the asset protection and tax planning perspectives (31/07/02)
New Zealand - Tax treaties with: United Arab Emirates; United Arab Emirates - Final Protocol [BOTH NEW]
Yearbook
:-
Cain, Charles : Offshore Asset Protection (31/10/03)
Cain, Charles :The Company Limited by Guarantee (31/10/03)
Cain, Charles : The Overseas Mutual Company as a Foundation for South Africans (31/10/03)
Hay, Richard : A Level Playing Field for Tax Information Exchange? (31/10/03)
Szabo, Dr. Gabor B. : Beginning of the End or End of the Beginning? (31/10/03)
How to appear in our printed 2004 Directory of Services; Booking form ; Downloadable form
Owen, Christopher : Offshore Survey - October 2003
Owen, Christopher : Offshore Survey - October 2003 Supplement
England : Rysaffe Trustee Co. v. IRC [NEW]
Hong Kong : Hotung v. Ho Yeun Ki [NEW]
Isle of Man : Schmidt v. Rosewood Trust [UPDATED]
Norway : Re The Ptarmigan Trust [UPDATED]
USA : Lawrence, Re [UPDATED]
subscribe and order back issues of the Journal.
Liechtenstein - Due Diligence Act (as amended, 2001) [AMENDED]
St. Vincent & The Grenadines - Financial Intelligence Unit Act, 2001 [NEW]
Seychelles - Companies (Special Licences) Act, 2003; Limited Partnership Act, 2003; Protected Cell Companies Act, 2003 [ALL NEW]
Vanuatu - International Companies Act, 1992 (as amended, 2000) [AMENDED]
The Holding Company and the Zero-tax Investor
Direct Investment in China
Zero-tax Company Management
Investment Through Life Assurance
The Limited Partnership in International Tax Planning
Audio recordings of the Hamburg 2003 meeting.
Final programme, Booking form, General Information and Speakers details for the Scottsdale (Arizona) 2003 meeting
Provisional programme and Booking form for the Milan 2004 meeting. Details of Villa d'Este Workshop
Cyprus - Tax Treaties with: Bulgaria; France [BOTH AMENDED] and Bulgaria - Final Protocol [NEW]
Hungary - Tax Treaty with: Pakistan [AMENDED]
Luxembourg - Tax Treaties with: Canada and United States [BOTH AMENDED]
Malaysia - Tax Treaties with: Belgium; Belgium - Final Protocol; Japan; Sri Lanka [ALL AMENDED]; Japan - Final Protocol and Sri Lanka - Final Protocol [BOTH NEW]
Malta - Companies Act 1995 (as amended, 2002) [AMENDED]. Tax Treaties with: Belgium; Belgium - Final Protocol; France; France - Final Protocol; Germany and Germany - Final Protocol [ALL AMENDED]
Mauritius - Tax Treaties with: Kuwait; Oman; Oman - Final Protocol; South Africa; Thailand; Thailand - Final Protocol and United Kingdom [ALL AMENDED]
New Zealand - Tax Treaties with: Finland; Finland - Final Protocol and United Kingdom [ALL AMENDED]
Portugal - Tax Treaties with: Belgium; Belgium - Final Protocol; United States; United States - Final Protocol [ALL AMENDED]; Latvia; Latvia - Final Protocol; Lithuania and Lithuania - Final Protocol [ALL NEW]
Transcript of the Hamburg 2003 meeting.
Isle of Man : Schmidt v. Rosewood Trust [NEW]
Cook Islands - Banking Act, 2003 [NEW]; International Companies Act 1981-82 (as amended, 2003) [AMENDMENT]
Hungary - Tax Treaty with: Macedonia [NEW]
Iceland - Tax Treaties with: Greenland; Greenland - Final Protocol [BOTH NEW]
Malta - Income Tax Act, 1994 (as amended, 2003); Insurance Business Act, 1998 (as amended, 2002) [BOTH AMENDMENTS]. Tax Treaties with: Estonia; Estonia - Final Protocol [BOTH NEW]
Rohatgi, Roy : Introduction to Indian Taxes - A Brief Guide
Summary of the Hamburg 2003 meeting.
Transcript of the Cannes 2003 meeting.
Anthony, Robert & Villacres, Cecile: The Future of Tax Sharing Internationally - A Dream or a Reality
Gray, Stephen: Europe Plays the Race Card
Gray, Stephen: Second Citizenships and New Residences - the Post 11 September 2001 Market
Langer, Marshall and Rhoades, Rufus: Text of the Proposed United Kingdom-3 Income Tax Treaty (not yet in force) - with annotations by Langer and Rhoades
Mayor, Joseph & Davezac, Christophe: Tax Reform in Luxembourg
Murty, Anthony: Barbados Update
Owen, Christopher: Offshore Survey - March 2002
Antigua - International Business Corporations Act, 1982 (as amended, 2002) [AMENDMENT]
Barbados - Companies Regulations, 1984 (as amended, 2001) [NEW]
Malta - Income Tax Management Act, 1994 (as amended, 2003); Investment Services Act, 1994 (as amended, 2002) [BOTH AMENDMENTS]
Vanuatu - Financial Institutions Act, 1999 (as amended, 2002) [AMENDMENT]
Owen, Christopher : Offshore Survey - May 2003
England : Abacus Trust v. Barr; Guernsey : Stuart-Hutcheson v Spread Trustee Co; USA : Lund v. CIR [ALL NEW]
Final programme, Booking form, General Information and Speakers details for the Hamburg 2003 meeting
Provisional programme and Booking form for the Scottsdale (Arizona) 2003 meeting
Cougar Global Investments - article updated
Barbados - Companies Act (as amended, 2002) [NEW]
Malta - Banking Act, 1994 (as amended, 2002); Financial Institutions Act (as amended, 2002) [BOTH AMENDMENTS]
St. Lucia- International Business Companies Act, 1999 (as amended, 2002); International Mutual Funds Act, 1999 (as amended, 2002); International Trusts Act, 2002 [ALL AMENDMENTS]
Summary of the Cannes 2003 meeting.
Barbados - International Financial Services Act, 2002 [NEW]
British Virgin Islands - Banks and Trust Companies Act, 1990 (as amended, 2001); Companies Act (as amended, 2001); Company Management Act, 1990 (as amended, 2001) [ALL AMENDMENTS]
Cayman Islands - Companies Law - 2002 revision [NEW]
Iceland - Tax Treaties with: Spain and Spain - Final Protocol [BOTH NEW]
Jersey - Insurance Business Law, 1996 (as amended, 2002); Trusts (Jersey) Law, 1984 (as amended, 1996) [BOTH AMENDMENTS]
Nevis - Business Corporation Ordinance, 1984 (as amended, 2002); International Exempt Trust Ordinance, 1994 (as amended, 2002); Limited Liability Company Ordinance, 1995 (as amended, 2002); Offshore Banking Ordinance, 1996 (as amended, 2002) [ALL AMENDMENTS]
Panama - Law No. 61 of December 26, 2002 whereby Measures of Reordering and Simplification are Applied to the Fiscal System [NEW]
Portugal - Tax Treaties with: India; India - Final Protocol; Russia; Russia - Final Protocol [ALL NEW]
Pelyhe, Norlando : Tax Changes in Panama
Barbados - Income Tax Act [FULL VERSION FROM GOVT WEBSITE]
Owen, Christopher : Offshore Survey - January 2002
Bermuda - Companies Act 1981 (as amended, 2001); Exempted Undertakings Tax Protection Act 1966 (as amended, 1993); Judgements (Reciprocal Enforcement) Act, 1958 (1989 Revision); Partnership Act, 1902 (as amended, 1977); Perpetuities & Accumulations Act 1989 (as amended, 1998); Stamp Duties (International Business Relief) Act, 1990 (as amended, 1995); The Trustee Act, 1975 (as amended, 2001) [ALL AMENDMENTS]
British Virgin Islands - Financial Commissions Services Act, 2001 [NEW]; Insurance Act 1994 (as amended, 2002) [AMENDMENT]; Insurance Regulations 1995 (as amended, 2002) [AMENDMENT]
Brunei Darussalam - International Insurance and Takaful Order, 2001 [NEW]; International Insurance and Takaful (Fees, Forms and Miscellaneous Provisions) Regulations, 2001 [NEW]
Iceland - Tax Treaties with: Portugal and Portugal - Final Protocol [BOTH NEW]
Jersey - Companies (Jersey) Law, 1991 (as amended, 2002); Limited Liability Partnerships Law, 1997 (as amended, 1999) [BOTH AMENDMENTS]
Malta - Tax Treaties with: Egypt; Syria; Tunisia; Tunisia - Final Protocol [ALL NEW]
Portugal - Tax Treaties with: Denmark; Denmark - Final Protocol; Greece; Greece - Final Protocol; Iceland; Iceland - Final Protocol; Malta; Malta - Final Protocol; Ukraine; Ukraine - Final Protocol [ALL NEW]
Vanuatu - International Banking Act, 2002 [NEW]
Owen, Christopher : Offshore Survey - January 2003
How to appear in our printed Directory of Services; Booking form ; Downloadable form
Bermuda - Conveyancing Act, 1983 (as amended, 1995) [AMENDMENT]
Transcript of the Boston 2002 meeting.
Final programme, Booking form, General Information and Speakers details for the Cannes 2003 meeting
Provisional programme and Booking form for the Hamburg 2003 meeting
England : Breadner v. Granville-Grossman; In Re Hastings-Bass; Twinsectra Ltd v. Yardley [ALL NEW]
Bermuda - Insurance Act, 1978 (as amended, 2002) [AMENDMENT]; Segregated Accounts Companies Act, 2000 (as amended, 2002) [AMENDMENT]; Trusts (Regulation of Trust Business) Act, 2001 (as amended, 2002) [NEW]; Trusts (Regulation of Trust Business) Exemption Order, 2002 [NEW]
Jersey - Banking Business (Jersey) Law, 1991 (as amended, 2002) [AMENDMENT]
Cougar Global Investments - The Case for Global Balanced Wealth Management [UPDATED]
[Open Pages] [Members Pages]