Tax Treaties
ARTICLES
Panama Papers – some perspective from the Cayman Islands
  Ian Huskisson and Neil McLarnon examine the fallout from the Panama Papers, providing a Cayman Islands perspective on implication of the leaks. (01/11/2016)
US Tax Enforcers React to The Panama Papers
  Scott D Michel and Arielle M Borsos examine how US tax enforcers have reacted to the Panama Papers leak. (01/09/2016)
Back to the Future: BVI Forward
  Ayana Hull considers how BVI has positioned itself to maintain its dominant position in the financial services realm. (01/08/2016)
Bermuda Stakes Success On Its Top-tier Reputation
  Ross Webber considers how Bermuda's pragmatic approach towards calls for greater transparency has put the island in good stead for the future. (01/07/2016)
Caribbean IFCs: Challenges and Future Prospects in 2016
  With criticism of Caribbean IFCs leading to calls for further draconian legislative efforts, Paul Byles examines how IFCs can weather this regulatory storm. (01/06/2016)
Disclosure Initiatives for Tax Purposes in Offshore Regimes – The New Double Standard
  Professor Rose-Marie Belle Antoine examines disclosure initiatives for tax purposes in IFCs and calls for proportionality, balance and fairness in approaching these new tax transparency initiatives. (01/05/2016)
Q&A With Francoise Hendy, Lead Negotiator, Barbados Tax and Investment Treaty Negotiating Team
  IFC Caribbean speaks to Francoise Hendy about how Caribbean IFCs have adapted to, and survived multiple initiatives designed to create a level playing field for financial services. (01/05/2016)
The Panama Papers: Determining the Future of Financial Services
  Mark Brantley, Deputy Premier of Nevis and Professor Gilbert NMO Morris consider the fallout from the Panama Papers and examine the role they will play in determining the future of financial services. (01/05/2016)
The Case for Offshore
  In the wake of the media frenzy over the illegal leak of private information in Panama, Richard Hay dispels the myths pepetrated by detractors and the media regarding the offshore financial industry. (01/05/2016)
Panama Leaks: Through the Offshore Looking Glass
  Anthony Travers considers the impact of the Panama leaks on offshore financial centres and attacks the hypocrisy of onshore centres in their rush to attack offshore centres. (01/05/2016)
Panama Leaks: Exposing Private Information Serves an Ideological Agenda
  Daniel Mitchell and Brian Garst examine how in the midst of the controversy over the Panama Leaks the question of the legality of the use of such leaks is often overlooked. (01/05/2016)
An Old Foe Returns
  Marcus Killick examines how the current onslaught of regulation is affecting IFCs and considers their future role in the financial world. (01/04/2016)
The Bahamas: A Balanced Approach to International Initiatives
  Tanya McCartney, BFSB, examines how The Bahamas have reacted to international initiatives on tax transparency with a balanced approach. (01/04/2016)
The Global Forum is the Leader on Tax Transparency
  Monica Bhatia provides an update on the OECDs work towards international tax cooperation. (01/04/2016)
The Changing Face of Luxembourg Finance
  Paolo Panico examines the evolution of Luxembourg's financial services offerings and how the jurisdiction has adapted to new international norms. (01/01/2016)
FATCA: The Horse May Have Bolted, But…
  Dr Angelo Venardos examines the controversial US FATCA legislation and considers issues regarding its constitutionality and whether there is any chance of repeal. (01/10/2015)
From Secrecy to Solid Confidentiality - A bright Future for Switzerland
  Herman Krul examines the Swiss journey from financial secrecy to transparency and how this move leaves the jurisdiction well positioned for the future. (01/09/2015)
Guernsey: Staying Ahead of the Game
  Christopher Jones examines Guernsey has stayed ahead of the regulatory curve by enhancing its legislative framework. (01/08/2015)
The Netherlands: Recent Financial, Regulatory and Legislative Developments
  Leo Neve and Mathieu Neve examines recent developments within the Netherlands financial sector. (01/08/2015)
TIEAs in the Courts of International Financial Centres
  Alex Potts examines how the courts of international financial centres increasingly busy with creative debates regarding the legality and proper scope of tax information exchange agreements. (01/07/2015)
Cayman Islands: The Ever-Changing Regulatory Landscape
  Simon Thomas examines how the Cayman Islands have fared in the face of increasing and ever-changing regulatory conditions. (01/07/2015)
The British Virgin Islands: Jurisdiction of Choice for IBCs
  Tim Clipstone and Michael Gagie examine why the British Virgin Islands is the jurisdiction of choice for international business companies. (01/07/2015)
FATCA – Enforcement Win or Expatriate Generator?
  Dianne Mehany and Mark Matthews examine if FATCA has succeeded in its aim to enforce US tax policy globally or whether it has become an expatriate generator. (01/07/2015)
Birth of a New Era in Private Wealth
  With the financial world becoming more transparent, Nigel Rivers examines whether we are entering into a new era for private wealth. (16/06/2015)
Swiss Answers to International Challenges
  Dr Peter Hsu and Dr Florian Louis Steiner provide an insight into how Switzerland has risen to international challenges and has adopted the latest international tax standards. (09/06/2015)
The Bahamas Chooses the Path of Innovation, Compliance
  Aliya Allen examines how the Bahamas balanced approach to international initatives on tax transparency are beginning to pay off. (02/06/2015)
A Corporate Governance Give-Away to Tax Inverters?
  Eric Talley examines the recent controversy surrounding Tax Inversions and examines how tax, securities regulation, and corporate law unwittingly conspire to push US firms abroad. (01/06/2015)
New Challenge to Tax Planning: Morality and Politics Are Now In Play
  Scott Michel & Sae Jin Yoon examine how morality and politics are providing a new challenge to the international tax planning arena. (01/06/2015)
Caribbean IFCs: Looking Beyond the International Initiatives
  Paul Byles considers how Caribbean IFCs can improve their reputation and their regulatory system ahead of global changes. (01/06/2015)
The Growing Role for IFCs in a World of Increasing Transparency
  Geoff Cook examines the crucial role IFCs play in a world of increasing transparency. (01/05/2015)
In the Chair with Roger Wilkins AO, Financial Action Task Force
  In a Q&A with FATF President, Roger Wilkins, we consider the relationship IFCs have with the Financial Action Taskforce and the impact the organisation's recommendations have had on IFCs. (01/05/2015)
Ireland: Consolidating the Public Finances
  With Ireland beginning to see the offshoots of growth, Brian Broderick examines how Ireland has consolidated its public finances. (01/05/2015)
Q&A with Pierre Moscovici, European Commissioner for Economic and Financial Affairs, Taxation and Customs
  In September 2014 Pierre Moscovici was named as European Commissioner for Economic and Financial Affairs, Taxation and Customs. We speak to Commissioner Moscovici about his new responsibilities and ambitions for his time in office. (01/05/2015)
BEPS – Historic Reforms
  Pascal Saint Amans provides an overview of recent developments regarding the OECD's historic reforms to tackle base erosion and profit shifting. (01/05/2015)
Global Tax Transparency Goes Live in 2016
  As countries around the globe begin to apply laws allowing for the automatic exchange of information, Eric Boes examines the preparatory steps that must be taken. (01/04/2015)
The BVI: The Premier Corporate Domicile
  Well regarded as a compliant and transparent jurisdiction, BVI Finance provide an overview of the jurisdiction's financial services. (01/03/2015)
Liechtenstein: Ensuring a Robust & Competitive IFC
  Roger Frick considers the steps taken by Liechtenstein to ensure it remains a robust and competitive international financial centre. (01/03/2015)
The Ignored Long Term Effects of the Global Forum on Transparency and Exchange of Information for Tax Purposes
  Jorge Borlandelli considers some of the unforseen consquences of the OECDs Automatic Exchange of Information policy. (01/03/2015)
Asian IFCs: More Than a Tax Play
  In an exclusive article from the latest edition of the IFC Economic Report, Stephen Banfield states that there is much more to Asian IFCs than simple tax efficient structures. (01/03/2015)
When Life Gives You Lemons...The BVI and the Global Push for Tax Transparency
  Marianne Rajic and Lisa Penn-Lettsome consider the impact of the shift in supranational initiatives towards Tax Transparency on the BVI. (01/02/2015)
Rules of Engagement - Cayman on the Front Foot
  Robert Searle and Norman Chan examine how FATCA has changed the international financial landscape and how Cayman has managed to deal with this regulatory hurdle. (01/02/2015)
Barbados: Mapping The Future
  Sir Trevor Carmichael QC examines how Barbados has established its reputation as a premier financial centre and how the jurisdiction has planned for future developments. (01/02/2015)
Q&A: With Dustin D.P. Delany, Delany Law
  We spoke to Dustin D.P. Delany of Delany Law to assess how the Caribbean finance industry is developing and the impact of regulation in light of the push towards the automatic exchange of information. (01/01/2015)
Bermuda and the Push Towards Automatic Exchange of Information
  Charles Thresh and David Harper consider the implications of the OECD's Automatic Exchange of Information Drive for Bermuda's financial services sector. (01/01/2015)
Riding the Waves of Change: Balancing Compliance with Confidentiality
  Nadia Fountain examines how The Bahamas can comply with international regulatory stands while maintaining the confidentiality of clients. (01/01/2015)
Barbados, Vital to Canada’s Future Global Strategy
  Dr Walid Hejazi examines vital use of Barbados as a conduit for Canadian Investment (01/12/2014)
The BVI Stepping Stone to Russia
  As a result of such uncertainties, Russian investors often structuretheir asset holdings through offshore vehicles, Simon Pascoe and Kristian Wilson examine the usage of the BVI in this context. (01/12/2014)
Incorporation in Offshore Centres: Naughty or Nice
  Warren Bailey and Edith Liu examines firms that incorporate in an offshore financial center and the implications this decision has on their business and for its shareholders. (01/12/2014)
Impact of the G20 BEPS Project
  Richard Collier and Philip Greenfield examine the effect the OECD and G20 BEPS project has had on the international tax environment. (01/12/2014)
Barbados and the Practice of Tax Diplomacy
  Francoise Hendy, from her unique position as the jurisdiction's international treaties negotiator, examines Barbados' international business and financial services strategy. (01/12/2014)
The Offshore Stimulus for Onshore Activity
  Robert Briant and Joshua Mangeot consider the mutually beneficial symbiotic relationship between the BVI and other IFCs and their onshore counterparts. (01/11/2014)
In the Chair with the US Treasury
  With numerous compliance issues among other problems facing the industry stemming from FATCA, we speak directly to the source of the FATCA legislation, the US Treasury to address the issues raised by FATCA objectors. (01/11/2014)
Putting Fairness at the Heart of our Tax Systems
  As he reaches the end of his mandate EU Commissioner for Taxation, Algirdas Šemeta looks back at the steps toward fairness in taxation that have been taken during his tenure with the EU Commission. (01/11/2014)
Are International Bureaucrats Winning the War Against Low-Tax Jurisdictions and Fiscal Competition?
  With the global financial industry under pressure from international regulatory initiatives, Dan Mitchell and Brian Garst examine if this regulatory zeal has gone too far. (01/11/2014)
IRS Provides Potential Amnesty for Certain US Taxpayers with Offshore Income and Assets
  With the net closing in regarding compliance with FATCA, David Neufeld examines the latest instructions from the IRS regarding a potential amnesty for some US taxpayers. (01/11/2014)
The Swiss Banking Sector – Privacy but not at all Costs
  Stephen Screech and Tom Hardman examine how the Swiss banking sector has evolved to deal with international demands for tax transparency while protecting the privacy of their clients. (01/11/2014)
FATCA – Why the Isle of Man is a Magnet for International Pension Plans
  With FATCA affecting every aspect of the financial services industry, Mark Kiernan examines the impact the far reaching legislation on the Isle of Man's international pensions industry. (01/11/2014)
FATCA is Here - Now What?
  Denis Kleinfeld examines the erosion of financial secrecy, started by the US FATCA legislation and discusses the impact compliance will have on the international financial services industry. (01/11/2014)
Are All Animals Equal? Ethical Aspects of Investor Citizenship Programs
  With Investor Citizenship programs becoming ever more appealing for financial centres in need of increasing revenue streams, Dr Jelena Dzankic examines whether or not there is a level playing field for interested parties. (01/10/2014)
Q&A with Simon Harris, Minister of State for the Irish FSC
  The IFC Review speaks to Minister Harris about Ireland’s success as an international finance centre and looks at the challenges facing the small but robust European IFC going forward. (01/10/2014)
Q&A with Pascal Saint-Amans, OECD Director for Tax Policy
  With the first seven deliverables of the OECD/G20 BEPS Project now delivered to Finance Ministers of the G20, IFC Review speaks to Pascal Saint Amans about the future of the project. (01/10/2014)
Re-branding Caribbean IFCs: Girding Law and Diplomacy with Critique
  With Caribbean financial centres often used as a scapegoat for the industry's ills, Don Marshall examines how Caribbean IFCs can shake off misconceptions of their place in the global economy. (01/09/2014)
Luxembourg: Financial Evolution with Global Reach
  Paolo Panico considers the reasons behind Luxembourg's evolution into one of the world's premier financial hubs. (01/09/2014)
Bermuda: Quo Fata Ferunt
  Alex Potts examines how recent regulatory changes reflect Bermuda's commitment to growing its international financial sector. (01/09/2014)
Isle of Man: Stability and Security in Challenging Times
  Tom Maher examines how the Isle of Man has thrived through the financial crisis due to the stability and security the jurisdiction provides. (01/08/2014)
FATCA and the Cyprus - US Connection
  With FATCA now in force, Emily Yiolitis and Aki Corsoni-Husain highlight how Cyprus complies with the US regulations through the signing of a Model 1 IGA. (01/08/2014)
LATAM: The Other Side of the Road
  With signs of Latin America shrugging off its past and with a new sense of prosperity, Derek Sambrook examines how the region can adapt to external international pressures. (01/08/2014)
Jersey: Future Proofing
  Following five challenging years for Jersey, Kevin O'Connell examines how the island is future proofing its financial service offerings. (01/07/2014)
The Goalposts Have Legs: Beyond the Valley of TIEAs
  With calls for Automatic Exchange to become the norm, Andrew Bolton highlights the continuing relevancy of TIEAs and considers when the goalposts will stop moving for IFCs. (01/07/2014)
Singapore: At the Forefront of Tax Transparency
  Chee Fang Theng examines Singapore's efforts in adhering to international standards on tax transparency and how these are starting to show additional benefits to the reputation of the jurisdiction. (01/06/2014)
Maintaining the Competitive Edge in the Guernsey Financial Centre
  With the pace of regulatory change as unrelenting as ever, Joe Truelove examines how Guernsey can maintain its competitive edge in financial services. (01/06/2014)
Barbados: Consistency and Control
  Trevor Carmichael explains how despite a turbulent economy Barbados has continue to ensure its financial services sector maintains its position among the elite of financial centres. (01/05/2014)
FATCA Offspring
  With FATCA proving to be a watershed moment for information exchange, Louise Gonçalves and Eran Shay discuss what this means for those caught within its grasp. (01/05/2014)
Protection Ratchets Up: Long Finance and Offshore Centres
  Michael Mainelli examines the potential for IFCs to market themselves as leaders in the fight for tax transparency as they are often acknowledged as ahead of the regulatory curve when compared to their rivals. (01/05/2014)
Here Comes FATCA…What To Expect In 2014
  With FATCA looming on the horizon, Scott Michel examines what 2014 holds for those caught in its web. (01/04/2014)
The World Moves Towards Tax Transparency
  As automatic exchange of information comes ever closer to becoming the norm, Monica Bhatia highlights the OECDs crucial role in the fight against tax evasion. (01/04/2014)
Tax Cooperation, Past, Present & Future
  Professor Allison Christian considers the legality of the US IGAs stemming from FATCA with the proposition that they are indeed treaty overrides. (01/03/2014)
Mauritius: The African Success Story
  As traditional drivers of growth begin to falter, Nikhil Treebhoohun considers new avenues for Mauritus to persue (01/03/2014)
Barbados: Too Entrenched to Expire
  Trevor Carmichael examines the status of Barbados as an IFC commenting on its well established network of tax treaties, its well developed Anti Money Laundering legislation and world class shipping registry. (01/02/2014)
Q&A with the OECD’s Monica Bhatia – Head of the Global Forum on Transparency and Exchange of Information for Tax Purposes
  In a year which has seen tax avoidance and international corporate tax planning at the top of the political agenda, the IFC Review speaks to the Head of the Global Forum on Transparency and Exchange of Information for Tax Purposes, Monica Bhatia (01/06/2013)
Why Offshore Financial Centres Need to Mind Their Own Business
  Francoise Hendy examines the major dilemma facing IFCs in light of changing OECD standards regarding tax treaties and the value of TIEAs in light of such changes (01/06/2013)