Yearbook Archive
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2022
2021
- Owen, Christopher: Global Survey – January 2021
- Owen, Christopher: Global Survey – February 2021
- Owen, Christopher: Global Survey – March 2021
- Owen, Christopher: Global Survey – April 2021
- Owen, Christopher: Global Survey – May 2021
- Owen, Christopher: Global Survey – June 2021
- Owen, Christopher: Global Survey – July 2021
- Owen, Christopher: Global Survey – August 2021
- Owen, Christopher: Global Survey – September 2021
- Owen, Christopher: Global Survey – October 2021
- Owen, Christopher: Global Survey – November 2021
- Owen, Christopher: Global Survey – December 2021
2020
- Owen, Christopher: Global Survey – January 2020
- Owen, Christopher: Global Survey – February 2020
- Owen, Christopher: Global Survey – March 2020
- Owen, Christopher: Global Survey – April 2020
- Trusts in Prime Jurisdictions, edited by Alon Kaplan. BOOK REVIEW by Richard Citron
- Owen, Christopher: Global Survey – May 2020
- Belize Economic Substance Act: an overview - David Castillo
- Owen, Christopher: Global Survey – June 2020
- Owen, Christopher: Global Survey – July 2020
- Owen, Christopher: Global Survey – August 2020
- Owen, Christopher: Global Survey – September 2020
- Owen, Christopher: Global Survey – October 2020
- Owen, Christopher: Global Survey – November 2020
- Owen, Christopher: Global Survey – December 2020
2019
- Owen, Christopher: Global Survey – January 2019
- Owen, Christopher: Global Survey – February 2019
- Owen, Christopher: Global Survey – March 2019
- Owen, Christopher: Global Survey – April 2019
- Ariel Sergio Goekmen – Article On Wealth
- Owen, Christopher: Global Survey – May 2019
- The Israeli Trust - Alon Kaplan
- Owen, Christopher: Global Survey – June 2019
- Owen, Christopher: Global Survey – July 2019
- Owen, Christopher: Global Survey – August 2019
- Owen, Christopher: Global Survey – September 2019
- Trusts and Foundations in Greece - Aspasia Malliou
- The Family, the Family Office and the Family Responsibility - Ariel Sergio Goekmen
- Owen, Christopher: Global Survey – October 2019
- Owen, Christopher: Global Survey – November 2019
- Owen, Christopher: Global Survey – December 2019
2018
- Owen, Christopher: Global Survey - January 2018
- Live Wires in the Family Enterprise – Ariel Goekmen
- Owen Christopher: Global Survey - February 2018
- Owen Christopher: Global Survey - March 2018
- Owen, Christopher: Global Survey – April 2018
- Brian Gamsu - Retirement in South Africa
- Charles Gorman - Panama... with papers
- Owen, Christopher: Global Survey – May 2018
- Owen, Christopher: Global Survey - June 2018
- Erik Vallaste - Advantages of Estonia
- Erik Vallaste - Changes in the Estonian legislation
- Owen, Christopher: Global Survey - July 2018
- Owen, Christopher: Global Survey - August 2018
- Owen, Christopher: Global Survey – September 2018
- Owen, Christopher: Global Survey – October 2018
- SUNNY PLACES FOR SHADY PEOPLE (Fear and Loathing Offshore) by Harry Morgan
- The Swiss Banking Centre - Ariel Sergio Goekmen
- Owen, Christopher: Global Survey – November 2018
- Owen, Christopher: Global Survey – December 2018
- Substance Requirements – John Hunter (reproduced from the Zedra newsletter, by permission of the Board)
2017
- Owen, Christopher: Global Survey - January 2017
- The Italian New Resident Tax Regime - Alessandro Belluzzo
- Joe Field: Trump's Tax Tremors
- Milton Grundy - Waiting for Jeremy
- UK Introduces Register of Beneficial Owners of Trusts - Nikhil Mehta
- James Quarmby - Crimes and Misdemeanours: the harsh new landscape for UK taxpayers
- Owen, Christopher: Global Survey - February 2017
- Owen, Christopher: Global Survey - March 2017
- Owen, Christopher: Global Survey - April 2017
- Owen, Christopher: Global Survey – May 2017
- Owen, Christopher: Global Survey - June 2017
- Owen, Christopher: Global Survey – July 2017
- Derek Sambrook -Turning the pages of time
- Marnin Michaels – Is there room for tax planning?
- Owen, Christopher: Global Survey - August 2017
- Owen, Christopher: Global Survey – September 2017
- Katrin Taho – Advantages of the Estonian Tax System
- Mehta, Nikhil: The Reasonable Senior Accounting Officer
- Payne, Robert: CHANGES TO U.S FOREIGN OWNED SINGLE MEMBER LLC’S – THE SERVICE’S ENFORCEMENT NET GROWS WIDER
- Potamitis Vekris: Trusts and Foundations
- Tessa Lorimer: Unexplained Wealth Orders
- Usher-Wilson, Clare: The Sacrifice of Financial Privacy
- Owen, Christopher: Global Survey - November 2017
- Seymour Gorman and Charles Gorman: Time for a Change The need for a new system of taxation
- Owen, Christopher: Global Survey - October 2017
- Owen, Christopher: Global Survey – December 2017
2016
- Owen, Christopher: Global Survey - January 2016
- Gorman, Charles: The Mendacity of Big Government 2016
- Owen, Christopher: Global Survey - June 2016
- Owen, Christopher: Global Survey - February 2016
- Gorman Charles: Ten Year Rule and Fortress Investments
- Owen, Christopher: Global Survey Supplement - April 2016
- Owen, Christopher: Global Survey - May 2016
- Gorman, Charles: Investments, Strategies & The Fortress Model
- Gorman, Charles: The New Forest of Transparency
- Owen, Christopher: Global Survey - July 2016
- Owen, Christopher: Global Survey - August 2016
- Owen, Christopher: Global Survey - September 2016
- Owen, Christopher: Global Survey - October 2016
2015
- Gorman, Charles: Gold as part of Asset Protection – An historical perspective (May 2015)
- Owen, Christopher: Global Survey - 2015
- Owen, Christopher: Global Survey – August 2015
- Owen, Christopher: Global Survey - April 2015
- Owen, Christopher: Global Survey - January 2015
- Venardos, Dr Angelo M: FATCA – the horse may have bolted (May 2015)
2014
- Akcakaya, Oznur: The use of Turkish companies in construction projects” (May 2014)
- Gorman, Charles: The United States – Land of the Free (February 2014)
- Owen, Christopher: Global Survey-2014
- April 2014
- Owen, Christopher: Global Survey Supplement-2014
- April 2014
- Owen, Christopher: Offshore Survey-2014
- January 2014
- Owen, Christopher: Offshore Survey Supplement-2014
- January 2014
2013
- Baier, Erich: The new GmbH “light”- 2013)
- Economides, Peter:Cyprus Trustees Regulated -2013
- February 2013
- Gorbutt, Simon: Structuring Portable Insurance Solutions for International Clients-2013
- Grundy, Milton: From the archive-2013
- September 2013
- August 2013
- July 2013
- June 2013
- April 2013
- March 2013
- February 2013
- January 2013
- Owen, Christopher: Offshore Survey-2013
- April 2013
- January 2013
- September 2013
- Owen, Christopher: Offshore Survey Supplement - 2013
- April 2013
- January 2013
- September 2013
- Sowler, Richard: The Isle Of Man Disclosure Facility – A New Opportunity (April 2013)
- Walch, Dr Ernst: Avoidance of Application of Forced Heirship Law Rules by Forming a Liechtenstein Foundation (May 2013)
- Vicari, Dr Andrea: San Marino (June 2013)
- Zammit, Dr Andrew J; Tortell, Sharon Cilia; Buttigieg, Pierre: Financial Services in Malta and Tax on Financial Services (December 2013)
2012
- Boidman, Nathan: Canadian Foreign Affiliate Proposals Will Affect Foreign Operations (May 2012)
- Economides, Peter:An Analysis of the Amendment to the CIT Law (March 2012)
- Cyprus Strengthens Intellectual Property Tax Regime (August 2012)
- Goekmen, Ariel Sergio: Liechtenstein – New Opportunities For Compliant Tax Planning-2012
- March 2012
- Grundy, Milton: From the archive-2012
- November 2012
- October 2012
- September 2012
- August 2012
- July 2012
- June 2012
- May 2012
- April 2012
- March 2012
- February 2012
- Langlois, John: How Autonomous Are We – A view from Guernsey (February 2012)
- Murty, Anthony: Barbados new Treaties with Luxembourg and Spain (May 2012)
- Owen, Christopher: Offshore Survey - 2012
- September 2012
- April 2012
- January 2012
- Owen, Christopher: Offshore Survey Supplement -2012
- September 2012
- April 2012
- January 2012
- Prebble, John (August 2012):New Zealand Trusts in International Tax Planning
- The New Zealand Offshore Trust Regime
- New Zealand’s 1988 International Tax Regime for Trusts
- Minimal Presence New Zealand Trusts: Some Practical and Theoretical Issues
- New Zealand Trust Taxation: The International Dimension
- The New Zealand Trust as a Vehicle for Foreign Investment
- Reason, Michael:New Zealand’s Tax Strategy for Establishing Itself as a Finance Centre (January 2012)
- Reason, Michael: New Zealand’s Foreign Superannuation Tax Amnesty and Reform (August 2012)
- Vallaste, Erik: Estonia – an attractive onshore tax planning jurisdiction (Oct 2012)
- Zammit, Michael J: Malta Introduces High Net Worth Individuals Rules (January 2012)
2011
- Szabo, Dr Gabor: The Hungarian Solution
- Spilkin, Hilary: A FRESH LOOK AT LIBERIA: Your Partner in the Pursuit of Corporate Freedom
- Spilkin, Hilary: The Law of Private Foundations in Liberia
- Owen, Christopher: Offshore Survey - 2011
- September 2011
- Owen, Christopher: Offshore Survey - September 2011 Supplement
- April 2011
- Owen, Christopher: Offshore Survey - April 2011 Supplement
- Owen, Christopher: Offshore Survey - January 2011 Supplement
- January 2011
- Grundy, Milton: From the archive
- Deceember 2011
- November 2011
- October 2011
- Grundy, Milton: From the archive - September 2011
- August 2011
- Hart, John: New Zealand Look-Through Companies
- Murty, Anthony: Chinese Tax Authority Rejects Barbados Company Claim For Treaty Benefits
2010
- Fletcher, Barry: Investing In Vietnam, Cambodia And Laos – An Outline Of Taxes, Incentives And Opportunities – Structuring
- Goekmen, Ariel: The Tale of the Renaissance Entrepreneur
- Murty, Anthony: Barbados: Further relief for non-domiciled residents
- Owen, Christopher:Offshore Survey – January 2010
- Owen, Christopher: – January 2010 Supplement
- Owen, Christopher: - Offshore Survey – April 2010
- Owen, Christopher: - Offshore Survey – April 2010 Supplement
- Owen, Christopher: - Offshore Survey – September 2010
- Owen, Christopher: - Offshore Survey – September 2010 Supplement
- Robles, Alexander Samos: Recent Tax Treaties with Panama
- Tiesema, Jan: Hong Kong And The Netherlands Sign Agreement For Avoidance Of Double Taxation
2009
- Benham, Miles : Isle of Man Tax Information Exchange Agreements
- Bonalanza, Marco Giacomo: The Swiss Confederation, The Trust and Immigrant Taxation
- Brathwaite, Jonathan: Substantial Benefits from Pending Barbados-Mexico Tax Treaty for Inbound Outbound Investments of Mexican Resident
- Grover, Mike: Malaysia: Treaty Carve-Outs
- Grundy, Milton: The Principessa
- Katsis, Agatha & Risiott, Kurst: A Fresh Look at Malta and Cyprus
- Krebs, Randall: Bermuda Abolishes the Rules Against Perpetuities & Accumulations
- Langer, Marshall: Musical Chairs with Blacklists, Grey Lists and White Lists
- Owen, Christopher: Offshore Survey – January 2009
- Owen, Christopher: Offshore Survey – January 2009 Supplement
- Owen, Christopher: Offshore Survey – April 2009
- Owen, Christopher: Offshore Survey – April 2009 Supplement
- Owen, Christopher: Offshore Survey – October 2009
- Owen, Christopher: Offshore Survey – October 2009 Supplement
2008
- 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
- 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
- Sharma, Anuj : Cyprus-Seychelles Collaboration through the Double Taxation Treaty
- Owen, Christopher: Offshore Survey – September 2008
- Owen, Christopher: Offshore Survey – September 2008 Supplement
- Grundy, Milton: Burden of Proof
- Mavrellis, Christos : Tax Treaties under Negotiation
2007
- Owen, Christopher: Offshore Survey – January 2007
- Owen, Christopher: Offshore Survey – January 2007 Supplement
- Schrum, Vanessa Lovell: Summary of the Bermuda Companies Amendment Act
- Narbona, José; Carlos G: The Canary Islands Special Zone (ZEC)
- Freeman, Lawrence and Tang, Anita: The Ten Commandments or the Do’s and Don’ts of Doing Business in China
- Marcarian, John: European Taxation
- Owen, Christopher: Offshore Survey – April 2007
- Owen, Christopher: Offshore Survey – April 2007 Supplement
- Sherman, H A: Becoming A Canadian Resident: Some Tax Aspects
- Vicari, Andrea: Republic Of San Marino: The End Of The Best-Kept Secret Of Europe And The Vernissage Of A New European Financial Center
- 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
2006
- An ITPA Member has made available a copy of the following position paper: Progress Towards a Level Playing Field
- Owen, Christopher: Offshore Survey – January 2006 Supplement
- Owen, Christopher: Offshore Survey – April 2006
- Owen, Christopher: Offshore Survey – April 2006 Supplement
- Attard, Stephen: Malta’s Proposals to Extend its Tax Refund Benefits have been accepted by the European Union
- Kuiper, Dr. Willem & Szabo, Dr. Gabo: Hungary’s New Position in the Royalty Planning Industry
- Langer, Marshall: Some Fascinating New Austrian Tax Treaties
- Singleton, David: Companies (Amendment No.9) (Jersey) Law 200* Position Paper
- Singleton, David: Jersey Cell Companies
- van der Zwaan, Jimmie: Dutch Corporate Income Tax Reform 2007
- Hay, Richard: War of the (Offshore) Worlds: OECD Level Playing Field Report
- Morgan, Talmai: New Tax Regime for Guernsey
- Owen, Christopher: Offshore Survey – September 2006 Supplement
- Gorman, Seymour has furnished the following document: Turks and Caicos Islands Guidelines on the Application of the EU Savings Tax
2005
- Baier, Erich: Treaty Shopping
- Fitzgerald, John: Ireland / Portugal Double Tax Treaty
- Gray, Stephen: Income from Leasing Aircraft, Vessels or Other Equipment: how is it taxed?
- Grundy, Milton: Treaty Shopping through the UK/US Treaty
- Haccius, Charles: The Seven Deadly Sins of Treaty Shopping
- Hoogewerf, Francis: Treaty Shopping: What is new in Luxembourg?
- Kubala, Kris: The new playing field – treaty shopping and D-case
- Murty, Anthony: Treaty Shopping – Barbados and Royatles
- Paterson, Janet: Treaty Shopping – End Game?
- Pease, Richard: Treaty Shopping – A view from Switzerland
- Perekrest, Anastasia: Single Premium Life Insurance Policies
- Rogers, John: Treaty Planning with respect to New Zealand Trusts
- Singleton, David: Double Taxation Agreement with the UK and Jersey
- de Vries, Stefanie: The Netherlands
- Yiolitis, Emily: Treaty Shopping – A Message from Cyprus
- Owen, Christopher: Offshore Survey – January 2005
- Owen, Christopher: Offshore Survey – January 2005 Supplement
- Dehnen, Peter: What’s Going on in Germany?!
- Williams, Lee: Non-domiciliary Planning to Remove Assets from US Estate Tax
- Cain, Charles A: Using the Irish/US Double Taxation Treaty for Royalty Flow Planning
- Owen, Christopher: Offshore Survey – April 2005
- Owen, Christopher: Offshore Survey – April 2005 Supplement
- Grecu, Andrei: Flat Tax – The British Case
- Sherman, Arnold: Canadian Residents Leaving Canada
- Murty, Anthony L: New Developments in Barbados
- Peters, Richard: The BVI Business Companies Act 2004
- Owen, Christopher: Offshore Survey – September 2005
- Owen, Christopher: Offshore Survey – September 2005 Supplement
- Langer, Marshall: Tax Agreements with Tax Havens and Other Small Countries
- Rae, Simon: Changes in Hong Kong Tax Law
- Shine, Michael: Israel – Foreign Resident Settlor Trusts and Further Tax Reform
- Szabo, Gabor: Hungary Challenges in the Post-Offshore Era as 2006 Brings Change to The Corporate Tax Regime
- Murty, Anthony L: UK Resident Individuals Personal Property Ownership – Unit Trusts as the Alternative to Companies
- Neish, James: New Taxation Measures in Gibraltar
- Owen, Christopher: Offshore Survey – September 2006
2004
- Owen, Christopher: Offshore Survey – January 2004
- Owen, Christopher: Offshore Survey – January 2004 Supplement
- Zagaris, Bruce: The Increasing Interaction between International Tax Enforcement & Anti-Money Laundering Enforcement Co-operation
- Attard, Stephen: Malta: Reduced 5% VAT Rate on Yachts
- Labayen, Gabriel Pretus: Spain: New Finance Bill Introduces Privileged Tax Regime for Expatriates
- Labayen, Gabriel Pretus: The Spanish Tax Havens’ “Blacklist” A Treasury of Anti-avoidance Rules
- Owen, Christopher: Offshore Survey – April 2004
- Owen, Christopher: Offshore Survey – April 2004 Supplement
- Tamm, Priiten: Estonia – New International Tax Planning Solutions
- C.I.F.A.: Agreement between the Netherlands and the Netherlands Antilles of 27 August 2004
- Esther, John: A Review of the Seychelles Companies (Special Licence) Act, 2003
- Murty, Anthony L: Barbados Update 2004
- Owen, Christopher: Offshore Survey – September 2004
- Owen, Christopher: Offshore Survey – September 2004 Supplement
- Thomson, Elizabeth: Establishing Business in Asia
2003
- Owen, Christopher: Offshore Survey – January 2003
- Pelyhe, Norlando: Tax Changes in Panama
- Owen, Christopher: Offshore Survey – May 2003
- Rohatgi, Roy: Introduction to Indian Taxes – A Brief Guide
- Owen, Christopher: Offshore Survey – October 2003
- Owen, Christopher: Offshore Survey – October 2003 Supplement
- Cain, Charles: Offshore Asset Protection
- Cain, Charles:The Company Limited by Guarantee
- Cain, Charles: The Overseas Mutual Company as a Foundation for South Africans
- Hay, Richard: A Level Playing Field for Tax Information Exchange?
- Szabo, Dr. Gabor B: Beginning of the End or End of the Beginning?
- Bradshaw, John: The End Game: The Zero-Tax Investor & Inbound US Investment with Old Treaties
- Loo, Denise: Closer Economic Partnership Arrangement in relation to Banking
2002
- 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
- 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
- Langer, Marshall: The Outrageous History of Caribbean Tax Treaties with OECD Member States
- Saunders, Roy: Understanding Double Tax Treaties
- 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
- Owen, Christopher: Offshore Survey – August 2002
- Economides, Peter: Cyprus Tax Reform – July 2002
2001
- Labayen, Gabriel Pretus: The New Canary Islands Tax Free Zone (ZEC) Regime
- Bristol, Anthony: St. Lucia
- Goodeve-Docker, Nigel: The Arcane World of Domicile and Tax
- Paterson, Janet: Limiting the Money Laundering Risks from Offshore Tax Structures
- O’Hagan, Patrick: and Stein, Grant: Purpose Trusts – An Offshore Perspective
- Stibbard, Paul: 2000 – The Ten Major Cases Worldwide
- Hay, Richard: Offshore Financial Centres – The Supranational Initiatives
- Anthony, Robert: Fiscal Planning for Retiring in France
- Hay, Richard: Canadian Transnational Trust Companies
- Zagaris, Bruce: Application of OECD Tax Haven Criteria to Member States Shows Potential Danger to U.S. Sovereignty
- Thornhill, Andrew: Taxation of International Trusts in Barbados – A Clarification
- Langer, Marshall: New US, UK and EU Reporting Requirements Covering Bank Deposit Interest Paid to Non-residents
- Owen, Christopher: Offshore Survey – January 2006
2000