For 2008 updates click this text
Antigua - Pending TIEAs with: Liechtenstein; Netherlands Antilles [BOTH NEW]
Bahamas - Pending TIEAs with: Argentina; Belgium; China, People's Republic of; France; Netherlands [ALL NEW]
Barbados - Pending Tax Treaty with: Netherlands - Protocol [NEW]
Bermuda - Companies Act 1981 (as amended, 2009); Exempted Partnerships Act 1992 (as amended, 2009) [BOTH AMENDED]
British Virgin Islands - Pending TIEAs with: Ireland; Ireland - Protocol [BOTH NEW]
Cayman Islands - Banks & Trust Companies Law - 2009 revision; Companies Law - 2009 revision; Mutual Funds Law - 2009 revision; Mutual Funds Regulations - 2007 revision [ALL AMENDED]. Pending TIEAs with: Netherlands Antilles; Netherlands Antilles – Protocol [BOTH NEW]
Cyprus - Tax Treaties with: Czech Republic; Czech Republic - Protocol [BOTH NEW]; San Marino; San Marino - Protocol [BOTH AMENDED]
Guernsey - Tax Treaties with: Faroe Islands; Iceland; Norway [ALL NOW IN FORCE]. TIEA with: United Kingdom [NOW IN FORCE]
Ireland - Pending TIEAs with: British Virgin Islands; British Virgin Islands - Protocol [BOTH NEW]
Isle of Man - Companies (Amendment) Act, 2009 [NEW]
Jersey - Tax Treaty with: United Kingdom [AMENDED]
Liberia [NEW JURISDICTION] - Business Corporation Law (Chapter 1-11 of Title 5, Associations Law 1976 of the Liberian Code of Laws Revised; Limited Liability Company Law (Chapter 14 of the Associations Law); Not for Profit Law (Chapters 20-24 of the Associations Law); Partnership Law (Chapter 30 of the Associations Law); Limited Partnership Law (Chapter 31 of the Associations Law); Private Foundation Law (Chapter 60 of the Associations Law); Registered Business Company Law (Chapter 70 of the Associations Law) [ALL NEW]
Liechtenstein - Pending TIEA with: Antigua & Barbuda [NEW]
Malta - Tax Treaty with: Montenegro [NOW IN FORCE]. Pending Tax Treaty with: Singapore - Protocol [NEW]
New Zealand - Pending Tax Treaty with: St. Kitts & Nevis [NEW]. Pending TIEA with: St. Kitts & Nevis [NEW]
St. Kitts & Nevis - Pending Tax Treaty with: New Zealand [NEW]. Pending TIEA with: New Zealand [NEW]
St. Lucia - Pending TIEA with: Netherlands Antilles [NEW]
San Marino - Tax Treaties with: Cyprus; Cyprus - Protocol [BOTH AMENDED]
Singapore - Companies Act (Revised Edition, 2006 – as amended, 2009) [AMENDED]. Tax Treaties with: China, People's Republic of [AMENDED]; Ukraine; Ukraine - Protocol [BOTH NOW IN FORCE]. Pending Tax Treaty with: Malta [NEW]
UK - Tax Treaties with: Cayman Islands; Cayman Islands - Exchange of Letters France; France - Protocol [ALL NOW IN FORCE]; Jersey [AMENDED]. Pending Tax Treaty with: Oman - Protocol [NEW]. TIEA with: British Virgin Islands [NOW IN FORCE]
USA - TIEAs with: Liechtenstein; Liechtenstein – Appendix [BOTH NOW IN FORCE]
Summary of the Cayman Islands 2009 meeting.
Bahamas - Pending TIEAs with: New Zealand; United Kingdom [BOTH NEW]
British Virgin Islands - Pending TIEAs with: Aruba; Aruba - Protocol; Netherlands; Netherlands - Protocol; Netherlands Antilles; Netherlands Antilles - Protocol [ALL NEW]
Cayman Islands - Pending Tax Treaties with: United Kingdom; United Kingdom – Exchange of Letters [BOTH NEW]
Cook Islands - Pending Tax Treaty with: Australia – Administrative Agreement [NEW]. Pending TIEA with: Australia [NEW]
Gibraltar - Pending TIEAs with: Faroe Islands; Finland; Greenland [ALL NEW]
Ireland - Pending Tax Treaties with: Bahrain; Bahrain - Protocol; Belarus; Belarus - Protocol; Bosnia & Herzegovina [ALL NEW]
Isle of Man - Pending Tax Treaties with: Malta; Malta - Protocol; New Zealand [ALL NEW]
Liechtenstein - Pending TIEAs with: Belgium; France; Netherlands [ALL NEW]
Malta - Pending Tax Treaties with: Isle of Man; Isle of Man - Protocol [BOTH NEW]
Mauritius - Financial Services Act, 2007 (as amended, 2009) [AMENDED]. Pending Tax Treaties with: Qatar; Qatar - Protocol [BOTH NEW]
New Zealand - Pending Tax Treaty with: Isle of Man [NEW]. Pending TIEA with: Bahamas [NEW]
St. Kitts & Nevis - Pending TIEAs with: Aruba; Netherlands Antilles [BOTH NEW]
St. Vincent & the Grenadines - Pending TIEAs with: Aruba; Netherlands Antilles [BOTH NEW]
Samoa - Pending TIEAs with: Netherlands; Netherlands - Protocol [BOTH NEW]
Singapore - Pending Tax Treaties with: Brunei - Protocol; Finland - Protocol; France - Protocol; Georgia [ALL NEW]
Turks & Caicos - Money Transfers Levy Ordinance, 2009 [NEW]
UK - Pending Tax Treaties with: Cayman Islands; Cayman Islands - Exchange of Letters [BOTH NEW]. Pending TIEA with: Bahamas [NEW]
Bahamas - Pending TIEAs with: Monaco; San Marino [BOTH NEW]
Barbados - Income Tax Regulations, 1969 (as amended, 2009) [AMENDED]
Bermuda - Limited Partnership Act 1883 (as amended, 2009) [AMENDED]. Pending TIEAs with: Aruba; France; Mexico; Netherlands Antilles [ALL NEW, PENDING ENTRY INTO FORCE]
British Virgin Islands - Pending Tax Treaties with: Denmark; Denmark - Administrative Agreement; Sweden [ALL NEW]. Pending TIEA with: Denmark [NEW]
Cayman Islands - Pending TIEA with: France [NEW]
Estonia - Pending TIEAs with: Korea; Serbia; Serbia - Protocol [ALL NEW]
Gibraltar - Pending TIEAs with: France; Portugal [BOTH NEW]
Guernsey - TIEA with: Norway [NOW IN FORCE]. Pending TIEA with: Australia [NEW]
Hungary - Tax Treaties with: Azerbaijan; Uzbekistan [BOTH NEW]
Ireland - Pending Tax Treaty with: Serbia [NEW]. Pending TIEA with: Liechtenstein [NEW]
Liechtenstein - Pending Tax Treaty with: San Marino [NEW]. Pending TIEAs with: Ireland; Monaco; St. Vincent & the Grenadines [ALL NEW]
Luxembourg - Tax Treaties with: India; India - Protocol [BOTH NOW IN FORCE]
Malaysia - Pending Tax Treaty with: United Kingdom - Protocol [NEW]
Monaco - Pending TIEAs with: Andorra; Bahamas; Liechtenstein [ALL NEW]
Portugal - Pending TIEA with: Gibraltar [NEW]
St. Vincent & the Grenadines - Pending TIEA with: Liechtenstein [NEW]
San Marino - TIEA with: Liechtenstein [NOW IN FORCE]. Pending TIEAs with: Andorra; Bahamas; France; Greenland [ALL NEW]
Singapore - Pending Tax Treaties with: Bahrain - Protocol; Mexico - Protocol; Qatar - Protocol [ALL NEW]
UAE - Tax Treaties with: Sri Lanka; Sri Lanka - Protocol [BOTH NEW]
UK - Resident companies treated as non-resident - CTA 2009 s.18 [NEW]. Pending Tax Treaty with: Malaysia - Protocol [NEW]. TIEA with: Isle of Man [NEW]
USA - Pending Tax Treaties with: Switzerland - Protocol; Switzerland - Exchange of Notes [BOTH NEW]. TIEAs with: Aruba; Netherlands Antilles [BOTH NEW]
Langer, Marshall : Musical Chairs with Blacklists, Grey Lists and White Lists
Owen, Christopher: Offshore Survey - September 2008
Owen, Christopher: Offshore Survey - September 2008 Supplement
Sharma, Anuj : Cyprus-Seychelles Collaboration through the Double Taxation Treaty
Cayman Islands Meeting December 2009: Final programme, Booking form, General Information and Speakers details
Geneva Meeting March 2010: Provisional programme and Booking form
Anguilla - Pending TIEA with: Denmark [NEW]
Antigua - Pending TIEAs with: Denmark; Netherlands [BOTH NEW]
Bermuda - Exempted Partnerships Act 1992 (as amended, 2009); Limited Partnership Act 1883 (as amended, 2009); Overseas Partnerships Act 1995 (as amended, 2009) [ALL AMENDED]
Estonia - Tax Treaty with: Macedonia [NOW IN FORCE]
Gibraltar - Pending TIEAs with: Australia; Austria; Denmark [NEW]
Guernsey - Please note that the revised list of Tax Treaties and TIEAs regarding whether in force or pending.
Liechtenstein - Pending TIEAs with: Andorra; Germany [BOTH NEW]
Malta - Pending Tax Treaty with: Switzerland - Protocol [NEW]
Mauritius - Bank of Mauritius Act, 2004 (as amended, 2009); Banking Act, 2004 (as amended, 2009); Companies Act, 2001 (as amended, 2009); Income Tax Act, 1995 (as amended, 2009); Insurance Act, 2005 (as amended, 2009); Securities Act, 2005 (as amended, 2009) [ALL AMENDED]. Finance (Miscellaneous Provisions) Act, 2009; Financial Services Act Amendments 2009 [BOTH NEW]
Monaco - Pending TIEAs with: Austria; United States [BOTH NEW]
Portugal - Pending Tax Treaties with: Moldova; Moldova - Protocol [BOTH NEW]
St. Kitts & Nevis - Pending TIEAs with: Denmark; Netherlands [BOTH NEW]
St. Vincent - Pending TIEAs with: Austria; Denmark; Netherlands [ALL NEW]
San Marino - Pending TIEAs with: Andorra; Faroe Islands; Monaco [ALL NEW]
Singapore - Pending Tax Treaties with: Australia - Protocol; Austria - Protocol; Austria - Exchange of Notes; China - Protocol; Denmark - Protocol; Netherlands - Protocol; Norway - Protocol; United Kingdom - Protocol [ALL NEW]
Turks & Caicos - Pending TIEA with: Denmark [NEW]
UK - Pending Tax Treaties with: Austria - Protocol; Singapore - Protocol; Switzerland - Protocol [ALL NEW]. Pending TIEA with: Gibraltar [NEW]
USA - Pending TIEA with: Monaco [NEW]
Vanuatu - Financial Institutions Act, 1999 (as amended, 2009) – Cap.254; International Companies Act, 1992 (as amended, 2007) [BOTH AMENDED]
Owen, Christopher : Offshore Survey - October 2009
Owen, Christopher : Offshore Survey - October 2009 Supplement
Australia : Beale v. Trinkler
England : RCC v. Peter Clay
Bermuda - Companies Act 1981 (as amended, 2009); Financial Intelligence Agency Act 2007 (as amended, 2009); Insurance Act 1978 (as amended, 2009); Partnership Act, 1902 (1989 Revision) (as amended, 2009); Perpetuities & Accumulations Act 2009; Proceeds of Crime Act, 1997 (as amended, 2009); Stamp Duties Act 1976 (as amended, 2009) [ALL AMENDED]. Pending TIEA with: Ireland [NEW]
BVI - Pending TIEA with: New Zealand [NEW]
Cayman Islands - Pending TIEA with: New Zealand [NEW]
Cyprus - Tax Treaty with: Qatar [NEW]
Estonia - Pending Tax Treaties with: Israel; Israel - Protocol [BOTH NEW]
Gibraltar - Pending TIEAs with: Germany; New Zealand [BOTH NEW]
Hong Kong - Tax Treaties with: Vietnam; Vietnam - Protocol [BOTH NOW IN FORCE]
Ireland - Pending Tax Treaties with: Moldova; Moldova - Protocol. Pending TIEAs with: Anguilla - Protocol [AMENDED]; Bermuda [NEW]
Isle of Man - Tax Treaty with: United Kingdom [AMENDED]. TIEA with: Sweden [AMENDED]. Pending TIEA with: New Zealand [NEW]
Jersey - Pending TIEA with: New Zealand [NEW]
Liechtenstein - Pending TIEA with: United Kingdom [NEW]
Luxembourg - Tax Treaties with: Singapore [AMENDED]; Trinidad & Tobago [NEW]. Pending Tax Treaties with: Bahrain; United Kingdom - Protocol; United Kingdom - Exchange of Notes; United States - Protocol [ALL NEW]
Malaysia - Labuan Offshore Business Activity Tax Act, 1990 (as amended, 2009) [AMENDED]
Malta - Companies Act, 1995 (as amended, 2008) [AMENDED]
Mauritius - Tax Treaty with: China, People's Republic of [AMENDED]
Monaco - Pending TIEAs with: Belgium; San Marino [NEW]
New Zealand - Tax Treaty with: Singapore [AMENDED]. Pending Tax Treaties with: Singapore; Singapore - Protocol [BOTH NEW]. Pending TIEAs with: British Virgin Islands; Cayman Islands; Gibraltar; Isle of Man; Jersey [ALL NEW]
Portugal - Tax Treaty with: Lithuania - Final Protocol [AMENDED]
San Marino - Tax Treaty with: Romania [AMENDED]
Seychelles - International Business Companies Act, 1994 (as amended, 2009); Seychelles International Business Authority Act, 1994 (as amended, 1995) [BOTH AMENDED]. Tax Treaties with: Indonesia; United Arab Emirates [BOTH AMENDED]
Singapore - Tax Treaty with: United Arab Emirates - Final Protocol [AMENDED]. Pending Tax Treaties with: New Zealand; New Zealand - Protocol [BOTH NEW]
Turks & Caicos - Pending TIEA with: Netherlands [AMENDED]
UAE - Tax Treaties with: Mozambique - Protocol; Seychelles [BOTH AMENDED]
UK - Residence of trustees for capital gains tax - TCGA 1992 s.69 (as amended) [AMENDED]. Tax Treaties with: Isle of Man; Ivory Coast [BOTH AMENDED]. Pending Tax Treaties with: Belgium - Protocol; Luxembourg - Exchange of Notes; Luxembourg - Protocol; Mexico - Protocol [ALL NEW]. TIEAs with: Bermuda; Guernsey; Jersey [ALL AMENDED]. Pending TIEA with: Liechtenstein [NEW]
USA - Pending Tax Treaty with: Luxembourg - Protocol [NEW]. TIEAs with: British Virgin Islands; Guernsey [BOTH AMENDED]. Pending TIEA - with: Brazil [NEW]
Grover, Mike: Malaysia: Treaty Carve-Outs
Krebs, Randall: Bermuda Abolishes the Rules Against Perpetuities & Accumulations
Betley, Michael : New Guernsey Trust Law
Lipsher, Larry: China – India: Trade, taxation, carbon emissions & the kangaroo fart!
Mitchell, Simon : Seychelles CSLs - the China Investment Solution
Owen, Christopher: Offshore Survey - April 2008
Owen, Christopher: Offshore Survey - April 2008 Supplement
Pretus, Gabriel: Spain as a valid alternative for UK non-domiciliaries
Anguilla - Pending TIEAs with: Ireland; Ireland - Protocol; Netherlands; United Kingdom [ALL NEW]
Barbados - Tax Treaties with: Mexico [NEW]; Seychelles [NOW IN FORCE]
Bermuda - Trusts (Regulation of Trust Business) Act 2001 (as amended, 2005) [AMENDED]. TIEAs with: Australia; United Kingdom [BOTH AMENDED]. Pending TIEAs with: Germany [NEW]; Netherlands [AMENDED]
BVI - TIEAs with: United States [AMENDED]. Pending TIEAs with: Faroe Islands; Finland; Greenland; Sweden [ALL AMENDED]
Cayman Islands - Banks & Trust Companies Law - 2007 revision (as amended, 2008); Companies Law - 2007 revision (as amended, 2009) [BOTH AMENDED]. Pending TIEAs with: Ireland; Netherlands; Netherlands - Protocol [ALL NEW]
Cook Islands - Pending Tax Treaty with: New Zealand [NEW]. Pending TIEA with: New Zealand [NEW]
Estonia - Tax Treaties with: Austria [NEW]; Azerbaijan - Protocol; France Protocol [BOTH AMENDED]
Gibraltar - Pending TIEA with: Ireland [NEW]
Guernsey - Income Tax Law, 1975 (as amended, 2008) [AMENDED]. Tax Treaty with: Denmark [AMENDED]. TIEAs with: Netherlands; United Kingdom; United States [ALL AMENDED]. Pending TIEA with: New Zealand [NEW]
Hong Kong - Pending Law: Inland Revenue (Amendment) (No.3) Ordinance 2009 [NEW]
Ireland - Tax Treaties with: Macedonia; Macedonia - Protocol; Malta; Malta - Protocol; Vietnam [ALL NOW IN FORCE]. Pending TIEAs with: Anguilla; Anguilla - Protocol; Cayman Islands; Gibraltar; Turks & Caicos Islands; Turks & Caicos Islands - Protocol [ALL NEW]
Isle of Man - Pending Tax Treaties with: Belgium; Belgium - Protocol [BOTH NEW]
Jersey - Companies (Jersey) Law, 1991 (Revised Edition, showing law at 1st January 2009) (as amended, 2009) [AMENDED]. Pending TIEA with: Australia [NEW]
Malta - Tax Treaties with: Ireland; Ireland - Protocol [BOTH NOW IN FORCE]
New Zealand - Pending Tax Treaty with: Cook Islands [NEW]. Pending TIEAs with: Cook Islands; Guernsey [BOTH NEW]
Seychelles - Tax Treaty with: Barbados [NOW IN FORCE]
Singapore - Tax Treaties with: Russia; Russia - Protocol [BOTH NOW IN FORCE]. Pending Tax Treaty with: Belgium - Protocol [NEW]
Turks & Caicos - Pending TIEAs with: Ireland; Ireland – Protocol; Netherlands; United Kingdom [ALL NEW]
UK - Pending TIEAs with: Anguilla; Turks & Caicos [BOTH NEW]
Written transcripts of the Zurich 2009 meeting.
Benham, Miles : Isle of Man Tax Information Exchange Agreements
Bermuda - TIEA with: Netherlands [PENDING]
Isle of Man - Companies Act, 2006 (as amended, 2008); Companies Legislation Acts 1992 (as amended, 2008); Companies (Transfer of Domicile) Act 1998 (as amended, 2008); Partnership Act 1909 (as amended, 2008); Trustee Act 2001 (as amended, 2008) [ALL AMENDED]
Jersey - Banking Business (Jersey) Law, 1991 (Revised Edition, revised down to 1st January 2009) (as amended, 2009); Collective Investments Funds (Jersey) Law, 1988 (Revised Edition, revised down to 1st January 2009) (as amended, 2009); Companies (Jersey) Law, 1991 (Revised Edition, showing law at 1st January 2009) (as amended, 2009); Insurance Business Law, 1996 (Revised Edition, revised down to 1st January 2009) (as amended, 2009) [ALL AMENDED]; Foundations (Jersey) Law, 2009 [PENDING]. Tax Treaties with: United Kingdom – 2009 Arrangement amending 1952 Arrangement; United Kingdom – Exchange of Letters [BOTH PENDING]
Liechtenstein - Liechtenstein Company Law - Relevant sections of Personen-und Gesellschaftsrecht (revised, 1999) (as amended, 2008): The Foundations [AMENDED]
Mauritius - Insolvency Act, 2009 [NEW]; Companies Act, 2001 (as amended, 2009); Insurance Act, 2005 (as amended, 2009) [BOTH AMENDED]
Nevis - Nevis International Mutual Funds Ordinance, 2004 (as amended, 2007) [AMENDED]
Singapore - Tax Treaty with: Libya [PENDING]
UK - Tax Treaties with: Jersey – 2009 Arrangement amending 1952 Arrangement; Jersey – Exchange of Letters [BOTH PENDING]
Vanuatu - Stamp Duty Act – Cap.68 (as amended, 2009) [AMENDED]
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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