For updates prior to 30th November 2001 click this text
Norway : Re The Ptarmigan Trust [NEW]
Langer, Marshall: New US, UK and EU Reporting Requirements Covering Bank Deposit Interest Paid to Non-residents
Bermuda - Exempted Partnerships Act 1992 (as amended, 2001); Overseas Partnerships Act 1995 (as amended, 2000); Stamp Duties Act, 1976 (as amended, 2001); U.S.A. Bermuda Tax Convention Act, 1986 (as amended, 1999) [ALL AMENDMENTS]
Jersey - Collective Investments Funds (Jersey) Law, 1988 (as amended, 2002); Registration of Business Names (Jersey) Law, 1956 (as amended, 2000) [BOTH NEW]
Singapore - Companies Act (revised 1994, as amended, 2002) [NEW]
Summary of the Boston 2002 meeting.
Cook Islands: A v. B and Others [NEW]
Cook Islands: United States of America v. A Ltd [NEW]
Jersey : EMM Capricorn Trustees Ltd v. Compass Trustee [NEW]
Jersey : Representation of I [NEW]
Jersey : Settlement, re the S [NEW]
Switzerland : G v C Trust Co (Jersey) Ltd [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]; Insurance Act 1994 (as amended, 2001); Insurance Regulations 1995 [BOTH NEW]
Cyprus - Income Tax Law, 2002 [AMENDMENT]
Guernsey - Companies (Guernsey) Law 1994 (as amended, 2001) [AMENDMENT]; Companies (Shares of No Par Value) Ordinance, 2002 [NEW]
Singapore - Income Tax Act (revised, 2001) ; Stamp Duties Act (revised, 2000) [BOTH NEW]
Economides, Peter : Cyprus Tax Reform - July 2002
Cougar Global Investments
Hong Kong - Estate Duty Ordinance; Stamp Duty Ordinance [NEW]
Hungary - Tax treaty with Uruguay [NEW]
Malta - Tax treaties with: Malaysia; Malaysia - Final Protocol; Portugal; Portugal - Final Protocol [ALL NEW]
Singapore - Insurance Act (as amended, 2001) [NEW]
Transcript of the Lucerne 2002 meeting.
Owen, Christopher: Offshore Survey - August 2002
Thornhill, Andrew : Taxation of International Trusts in Barbados - A Clarification
Final programme, Booking form, General Information and Speakers details for the Boston 2002 meeting
Provisional programme and Booking form for the Cannes 2003 meeting
Ansbacher Wealth
Capital Management Network Ltd
Royal Bank of Canada
British Virgin Islands - Companies Act (as amended. 2001); Mutual Funds Act, 1996 (as amended, 2001); Partnership Act, 1996 (as amended, 2001) [ALL NEW AMENDMENTS]
Mauritius - Companies Act, 2001 [NEW]; Income Tax Act,1995 (as amended, 2001) [NEW AMENDMENT]; Protected Cell Companies Act, 1999 (as amended, 2001) [NEW AMENDMENT]
St. Vincent and the Grenadines - Exchange of Information Act, 2002 [NEW]
Singapore - Application of English Law Act, 1993; [NEW]; Banking Act (as amended, 2001) [AMENDED]; Electronic Transactions Act (revised, 1999) [NEW]; Trust Companies Act (revised, 1985) [NEW]; Trustees Act (as amended, 2001) [NEW]
Mavrellis, Christos : Tax Reform in Cyprus: The Options Available to Existing Cyprus International Business Companies
Yiolitis, Emily : Cyprus International Trusts and their uses - the asset protection and tax planning perspectives
Anthony, Robert : Fiscal Planning for Retiring in France
Hay, Richard: Canadian Transnational Trust Companies
Hay, Richard: Offshore Financial Centres - The Supranational Initiatives
O'Hagan, Patrick: and Stein, Grant : Purpose Trusts - An Offshore Perspective
Paterson, Janet : Limiting the Money Laundering Risks from Offshore Tax Structures
Stibbard, Paul : 2000 - The Ten Major Cases Worldwide
Zagaris, Bruce : Application of OECD Tax Haven Criteria to Member States Shows Potential Danger to U.S. Sovereignty
Atlantic Wealth Management International Limited
Brown Shipley Private Banking
British Virgin Islands - International Business Companies Ordinance, 1984 (as amended, 2001) ; Mutual Funds Act, 1996 (as amended, 2001) [BOTH NEW AMENDMENTS]
Cyprus - Tax treaties with: Thailand; Thailand - Protocol [BOTH NEW]
Luxembourg - LIR articles: 45 - deductibility of expenses; 54 - rollover; 59 - transfer of business; 97 - taxable capital; 101 - division of net assets; 115-15a - 50% rule of tax exemption; 146 - withholding tax ;147 - exemptions from dividend withholding tax ;156 - Luxembourg source income of non-residents; 159 - residence of companies; 166 - participation exemption; 169 - tax on liquidations; 170 - mergers, change of nature; 171 - cancelling participation; 172 - transfer of registered office; Article 16 of the Steueranpassungs-Gesetz of 16 October 1934 [ ALL NEW TO WEBSITE]
St. Kitts - Jurisdiction restored to website:Companies Act, 1996 (as amended, 2001) [NEW AMENDMENT]; Companies (Re-Domiciliation) Regulations, 2001 [NEW]
St. Vincent and the Grenadines - International Banks Act 1996 (as amended, 2002); International Business Companies Act 1996 (as amended, 2002) ; International Trusts Act 1996 (as amended, 2002) [ALL NEW AMENDMENTS]
Singapore - New jurisdiction: Banking Act [NEW TO WEBSITE]
Langer, Marshall : The Outrageous History of Caribbean Tax Treaties with OECD Member States
Saunders, Roy : Understanding Double Tax Treaties
Summary of the Lucerne 2002 meeting.
Transcript of the Monte-Carlo 2002 meeting.
Bahamas - Companies Act, 1992 (as amended, 2001) [NEW AMENDMENT]
Barbados - Barbados Foreign Sales Corporation Act, Chapter 59C (as amended, 2001); Exempt Insurance Act, Chapter 308A (as amended, 2001); International Business Companies Act, 1991 (as amended, 2001); International Trusts Act 1995 (as amended, 2001); Offshore Banking Act (as amended, 2001); Societies With Restricted Liability Act 1995 (as amended, 2001) [ALL NEW AMENDMENTS]
Luxembourg- Tax treaties with: Mexico; Mexico - Protocol [BOTH NEW]
Cayman Islands - Companies Law - 2001 Second Revision [NEW REVISION]
Gibraltar - Protected Cell Companies Ordinance, 2001 [NEW]
Isle of Man- Electronic Transactions Act, 2000; Electronic Transactions (General) Regulations, 2000 [BOTH NEW]
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
Bristol, Anthony: St. Lucia
Goodeve-Docker, Nigel: The Arcane World of Domicile and Tax
Labayen, Gabriel Pretus: The New Canary Islands Tax Free Zone (ZEC) Regime
Cayman Islands - Trusts Law - 2001 revision [NEW REVISION]
Cyprus - Income Tax Law, 1961 (as amended 2000) [NEW AMENDMENT]
Malta - Tax treaty with: Albania [NEW]
Montserrat - Company Regulations, 1999 [NEW]; International Business Companies Ordinance, 1985 [NEW]; International Business Companies (Forms & Certificates) Order [NEW]
Publications - Details of The Holding Company and the Zero-tax Investor andThe Limited Partnership in International Tax Planningadded. Contents of ITPA Journal Vol II added.
Order form- Prices updated.
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
Murty, Anthony : Barbados Update
Owen, Christopher: Offshore Survey - January 2002
Owen, Christopher: Offshore Survey - March 2002
Final programme, Booking form, General Information and Speakers details for the Lucerne 2002 meeting
Provisional programme and Booking form for the Boston 2002 meeting
Summary of the Monte-Carlo 2002 meeting.
Cayman Islands - Insurance Law - 2001 revision [NEW REVISION]; Mutual Funds Law - 2001 revision [NEW REVISION]; Mutual Funds Regulations 1998 revision (as amended, 2001) [NEW AMENDMENT]; Stamp Duty Law - 2001 revision [NEW REVISION]
Isle of Man - Perpetuities and Accumulations Act 1968 (as amended, 2001) [NEW AMENDMENT]; Trustee Act 1961 (as amended, 2001) [NEW AMENDMENT]; Trustee Act 2001 [NEW]
Malaysia - Tax treaties with: Malta; Myanmar; Namibia; Namibia - Final Protocol; Yugoslavia; Yugoslavia - Final Protocol [ALL NEW]
Mauritius - Banking Act 1988 (as amended, 2001) [NEW AMENDMENT]; Financial Services Development Act, 2001 [NEW]; Protected Cell Companies Act, 1999 (as amended, 2001) [NEW AMENDMENT]
Cayman Islands- Banks & Trust Companies Law - 2001 revision; Companies Management Law - 2001 revision; Exempted Limited Partnership Law - 2001 revision [ALL NEW REVISIONS]
Cyprus - Tax treaties with: Croatia; Kurkystan; Macedonia; Moldova; Montenegro; Serbia; Slovenia; Tajikistan; Turkmenistan; Ukraine; Uzbekistan [ALL NEW]
Mauritius - Income Tax Act 1995 (as amended, 2001) [AMENDED]; Trusts Act, 2001 [NEW]
Montserrat - Company Management (Fees) Regulations, 2000; Exempt Mutual Fund Regulations, 2000; Limited Liability Company (Fees) Regulations, 2000 [ALL NEW]
Nevis - Business Corporation Ordinance, 1984 (as amended, 2001) [AMENDED]
St. Lucia - International Insurance Regulations, 2000; International Mutual Funds Regulations, 2000; International Trusts Regulations, 2000; Registered Agent and Trustee Licensing Act, 1999; Registered Agent and Trustee Licensing Regulations, 1999 [ALL NEW]
Transcript of the Miami 2001 meeting.
Bahamas - Financial and Corporate Service Providers Act, 2000 (as amended, 2001); Financial Intelligence Unit Act, 2000 (as amended, 2001); Financial Transactions Reporting Act, 2000 (as amended, 2001) [ALL AMENDMENTS]
St. Lucia- International Banks Regulations, 2000; International Business Companies Act, 2000; International Trusts Act, 1999 [ALL NEW]
Seychelles - Electronic Transactions Act, 2001[NEW]
Search engine added to search all the summaries
Australia : Spellson v. George [NEW]
Final programme, Booking form, General Information and Speakers details for the Monte-Carlo 2002 meeting
Provisional programme and Booking form for the Lucerne 2002 meeting
Bahamas - External Insurance Act (as amended, 2001); Insurance Act (as amended, 2001); International Business Companies Act, 2000 (as amended, 2001); Mutual Funds Act, 1995 (as amended, 2001) [ALL AMENDMENTS]
Iceland - Tax Treaties : Germany; Germany - Final Protocol; Luxembourg[ALL NEW]
Luxembourg - Tax Treaties : Bulgaria; Bulgaria - Final Protocol; Denmark; Denmark - Final Protocol; Iceland; Italy; Italy - Final Protocol; Morocco; Norway; Norway - Final Protocol; Poland; Portugal; Portugal - Final Protocol; Romania; Russia; Sweden; Sweden - Final Protocol; Switzerland; Tunisia; Uzbekistan [ALL NEW]
Malaysia - Tax Treaties : Egypt [NEW]
Portugal - Tax Treaties : Canada and Canada - Final Protocol [BOTH NEW]
Turks & Caicos - Companies Ordinance 1981 (as amended, 2001); Companies (Fees Regulations) 1994 (as amended, 2000) [BOTH AMENDMENTS]; Mutual Funds Regulations, 2001 [NEW]
United Kingdom - Relevant sections of the Income and Corporation Taxes Act 1988; Relevant sections of the Taxation of Chargeable Gains Act 1992 [BOTH AMENDMENTS]
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