Milton Grundy

The Chairman

An English barrister and head of Gray’s Inn Tax Chambers, London. He has written a number of books about tax, of which the most recent are More Essays in International Tax Planning (Keyhaven 2007), (with Aparna Nathan) Offshore Business Centres, 8th Edition (Sweet & Maxwell, 2008) and Six Fiscal Fables (Itpa, 2010). He is a founding member and Chairman of the Association.



Paolo Panico

Vice Chairman

Paolo Panico is a solicitor in Scotland and an avocat in Romania, on which basis is a member of the Luxembourg Bar (Tableau IV). He is also Chairman of Private Trustees SA, a regulated corporate service provider in Luxembourg. Paolo is Deputy Chairman of the STEP Benelux branch as well as of the International Tax Planning Association (Itpa). Paolo is an academician of the International Academy of Estate and Trust Law (TIAETL). He teaches International and Comparative Trust Law at the LLM of the university of Liechtenstein and Legal Structures at the Master in Wealth Management of the University of Luxembourg. His publications include: Private Foundations. Law and Practice (Oxford University Press, 2014), and International Trust Laws, 2d edition (Oxford University Press, 2017).



Francis Hoogewerf

Francis Hoogewerf FCA, UK chartered accountant and Luxembourg tax specialist. He set up Hoogewerf & Co in Luxembourg in 1970. He is a founding member of Itpa.



James Howes

James Howes is both an English chartered accountant and a French expert comptable. He has practised in France for over thirty years and founded James Howes & Co in Paris in 2010. He specialises in tax planning and compliance for individuals and families coming to live in France who have significant assets overseas. A founder member of STEP France, he regularly assists lawyers from common law jurisdictions with issues arising out of the interface between France and the offshore world.



Niklas Schmidt

Niklas Schmidt is a tax partner at the Vienna office of WOLF THEISS Attorneys at Law. He has been admitted both as a lawyer and as a tax adviser in Austria. Before joining WOLF THEISS, Niklas worked for several years at a “Big Four” accounting firm and held the post of research assistant at the University of Vienna. He has published more than 90 articles in Austrian and international tax journals, including a number of books. Niklas is frequently engaged as a speaker at tax conferences. He has been a visiting lecturer at the University of Vienna, at the University of Applied Sciences Vorarlberg and at the Westfälische Wilhelms-Universität Münster, as well as a member of the working group on tax reform at the Federation of Austrian Industry. Currently, he is a member of the examination commission of the “Certified Financial Planner” exam in Austria and an officer of the Individual Tax and Private Client Committee at the International Bar Association (IBA), and he sits on the editorial board of the “taxlex” magazine. Furthermore, Niklas is a member of the International Fiscal Association. He has been named one of Austria’s top ten tax lawyers according to the Austrian magazine FORMAT (most recently in the 2011 edition).






Marshall J. Langer (emeritus)

An American-trained lawyer, Marshall has returned to Florida after living and working in Europe and the Caribbean for over 20 years. He writes and lectures extensively on the use of tax havens, tax treaties, tax information exchange agreements, and how to acquire a new residence and citizenship. Co-author for 30 years of Rhoades & Langer: U.S. International Taxation and Tax Treaties (6 volumes, LexisNexis Matthew Bender). Also founding author of Langer on Practical International Tax Planning (2 volumes, Practising Law Institute). He is currently a Professor of Law at Thomas Jefferson School of Law, San Diego, California, teaching online courses in international taxation to students from all over the world.


Richard Pease (emeritus)

Richard Pease is a consultant based in Geneva, where for over thirty years he was a partner in the Swiss law firm of Lenz & Staehelin. He continues to provide tax and estate planning advice to international families. He is a member of the International Academy of Estate and Trust Law and is a Vice-President of STEP Worldwide, having served as Chairman of STEP in 2006-2007. He is a founding member of Itpa.