Grundy, Milton: From the archive – January 2013

The ITPA member who is relatively new to the world of international tax planning can do worse than browse the website, by way of preparation for attending a meeting. As background to “International Tax Planning: a Malta Perspective” – Stephen Attard’s talk at our Malta meeting at the Phoenicia Hotel in March, one might read the transcript of Max Ganado’s talk on New Residents, Exempt Trusts and Companies (Lisbon, 1989) or his exposition of the (then) new Trusts Law, in Milan in 2004, or go to Chris Curmi’s Fresh Look at Malta, given in Barcelona in 2008. Those new to Andrew De La Rosa’s subject – “Understanding the Middle Eastern Client” – may usefully refer to his Financial Centres in the Gulf (Geneva, 2010), and a look at Laurent Sykes insight at that meeting into the usefulness of EU Directives in tax planning will underline the importance of Timothy Lyons’s topic – “The News From Brussels”.

Paolo Panico’s subject in Malta is “The New Dynamics of The Amended Cyprus International Trust Law”. At the 1994 Cyprus meeting, the unamended trust law featured in talks given by Kypros Chrysostomides, Richard Pease and James Kessler. And before listening to Wendy Warren on “Perpetual Trusts, Foundations, Executive Entities” the listener may well wish to have read Richard Pease’s Trusts and Other Entities (Monte Carlo, 1998) and Robert Venables’s Foundations: the New Trusts? (Amsterdam, 2010).

Happy reading!

Milton Grundy