International Tax Planning
ARTICLES
‘Fair and Effective’ Corporate Tax for the EU
  Commissioner Moscovici explains the efforts being made by the EU to raise the bar of tax governance and fair taxation. (19/09/2017)
A World Without Corporate Taxes?
  Contemplating a world where corporate taxes are abolished creates an interesting philosophical discussion, but a decade of post-recession austerity makes this idea seem too utopian. (19/09/2017)
International Tax Transparency: The Devil is in the Overview
  Sometimes the devil is in the detail but where international tax matters are concerned it is often in the overview. (25/08/2017)
The OECD’s Conquest of Domestic Tax Codes: Understanding the Costs and Consequences of the BEPS Project
  A series of high-profile inversions have given international tax regulators both rhetorical ammunition and public support to execute a global crackdown on multinational tax planning. (01/02/2017)
International Tax Transparency: The Devil is in the Overview
  Sometimes the devil is in the detail but where international tax matters are concerned it is often in the overview...... (01/01/2017)
Citizenship Case Study: Antigua & Barbuda
  Patrick Peters provides an overview of the Antigua & Barbuda Citizenship by Investment program. (01/11/2016)
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)
The Undertaker of Panama
  Marcus Killick highlights the double standards shown by critics of the offshore industry following the leak of personal data in the Panama Papers. (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)
The Bahamas Continues to be a Model IFC
  Tanya McCartney examines how The Bahamas has consolidated its position as a model IFC. (16/08/2016)
Nevis: A Global Wealth Manager’s Paradise
  Midge A Morton examines the attractiveness of Nevis for wealth management solutions. (01/08/2016)
Barbados’ Virtual Family Office: A Lure For Latin America
  Karen Perreira considers the attraction of the Barbados' virtual family office for LATAM clients. (01/08/2016)
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)
The Potential Uses of Cayman LLCs
  James Bergstrom examines the Cayman Island's Limited Liability Companies bill and showcases some of the attractive uses for Cayman LLCs. (01/07/2016)
The Bahamas for Family Offices: A Practitioner’s Overview
  Linda Beidler-D’Aguilar examines the attractiveness of The Bahamas for the establishment of Family Offices. (01/06/2016)
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)
Q&A with… Equity Bank and Trust Bahamas Limited
  IFC Caribbean speak to Equity Bank and Trust about the company’s success and the importance of small boutique financial institutions competing with the global giants. (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)
Compliance Q&A with John Harris, Jersey Financial Services Commission
  IFC Media speaks to Jersey’s financial regulator John Harris about the compliance issues facing international financial centres and in particular Jersey and the impact regulation and blacklists are having on the industry. (01/04/2016)
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)
Mauritius as an Investment Route into Africa
  Dr Ludovic Verbist examines how Mauritius has marketed itself as the ideal investment route into Africa. (01/04/2016)
Q&A: With the Antigua and Barbuda Citizenship by Investment Unit
  As the popularity of CIP continues to grow, we speak to Thomas Anthony, Acting Chief Executive Officer of the Citizenship by Investment Unit in Antigua to get some insight into the impact of the Programme on the country. (01/03/2016)
Guernsey Forges Ahead
  Following an active six months for Guernsey financial sector, Dominic Wheatley examines how Guernsey will continue to innovate in 2016. (01/02/2016)
Guernsey - Thriving in the ‘Goldilocks Zone’
  IFC Media editor, Ciara Fitzpatrick, speaks to Guernsey Regulator, William Mason about the difficulties for IFCs in keeping up with regulatory changes sweeping the international finance industry and Guernsey's position in it. (01/02/2016)
The Private Trust Foundation - an Alternative to Private Trust Companies
  Natasha Kapp showcases how Guernsey's Private Trust Foundation can act as an alternative to a Private Trust Company. (01/02/2016)
Jersey: A Vital Role Supporting Cross-Border Investment Aspirations
  Geoff Cook examines how IFCs facilitate cross border investment and how they can counter criticism through commissioning independent research. (01/02/2016)
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)
The Isle of Man – A Centre of Excellence for Shipping and Aviation
  Oscar Brown, examines the attractiveness of the Isle of Man as hub for Shipping and Aviation. (01/01/2016)
Singapore: Enhancing Its Regulatory Controls Against Money Laundering and Terrorism Financing
  Yeoh Lian Chuan and Kwok Shuhui consider how Singapore has addresed concerns over money laundering by strengthening its AML regulation. (01/01/2016)
Q&A with Singapore Senior Minister of State, Josephine Teo
  Singapore has become a key player in the international finance arena. IFC Media spoke with Singapore’s Senior Minister of State for Finance and Transport Josephine Teo about the jurisdiction’s economic success and what the future holds for it. (01/12/2015)
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)
Bermuda's Statutory Hastings Bass - If I Could Turn Back Time...
  Ashley Fife examines how Bermuda's statutory Hastings Bass is an important addition to Bermuda's attractive regime for restructuring trusts. (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)
IFCs and Investing in Emerging Markets
  Matthew Stocker, Olivaire Watler and Charlie Pywell examine the crucial role IFCs play in facilitating investment in emerging markets. (01/08/2015)
The Offshore Dragon – the Increasing Popularity of IFCs in the PRC
  Anthony Oakes identifies the reasons behind the popularity of IFCs in the People's Republic of China. (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)
Nevis: LLC and Trust Law Amendments
  David Neufeld & Jonathan E Gopman examines recent amendments to the Limited Liability Companies and Trust laws. (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)
Competition for the Global Citizen
  With a new generation of HNWIs who no longer feel confined by borders, Christian Kalin examines the growing number of offerings for the global citizen. (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)
New Zealand: Regulation & Trust Reform
  John Hart examines recent reform to New Zealand's Regulatory and Trust regimes. (16/06/2015)
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)
Asia: Tax & Trust Developments Taking Center Stage
  Michael Olesnicky considers the effect recent developments such as the exchange of information and AML regulation have taken on Asian IFCs over the past 12 months. (02/06/2015)
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)
Due Diligence and the Future of Financial Institutions
  Burke Files examines the complex interplay of market forces and technological change and the effect this will have on the future of due diligence and the financial institutions. (01/06/2015)
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)
Luxembourg: Leading European Fund Center with Global Recognition
  Caroline Bormans and Marc Lenaers consider how Luxembourg has consolidated its postion as a leading European fund center. (01/06/2015)
Gibraltar: Rising Above Regulatory Clouds
  Michael Castiel examines how despite recent regulatory challenges Gibraltar continues to punch above its weight with its financial services offerings. (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 Big Debate
  Does the current debate over what is 'acceptable' tax planning make Judge Learned Hand's famous opinion on the right of a tax payer "to arrange his affairs so that his taxes shall be as low as possible" obsolete? (01/05/2015)
Barbados: Its Systems Validated
  Sir Trevor Carmichael examines how Barbados remains at the forefront of the financial services sector having weathered the economic storm. (01/05/2015)
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)
Hong Kong: A Stepping Stone into Asia
  With Asia one of the leading destinations for the world's capital, John Melia examines the use of Hong Kong for facilitating investments. (01/04/2015)
Succession and an Alternative to the Trust
  With many clients unfamiliar with the concept of a trust structure, Michael Gagie examines the wide range of alternatives available for Asian clients. (01/04/2015)
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)
Case Study: The St Kitts and Nevis Citizenship by Investment Program
  Christopher Willis provides an insightful case study on the St Kitts & Nevis Citizenship by Investment program. (01/04/2015)
Asia – A Maturing Market Place
  Odd Haavik considers whether there is still aflow of wealth to the East and examines how the move towards automatic exchange of information has impacted the region. (01/04/2015)
Financial Ethics: Preventing the ‘Stupid Stuff’
  John Boatright examines the increased concern of the US Federal Reserve with regard to ethics in the financial services industry. (01/04/2015)
Charting the Limits of Acceptable Tax Planning in Singapore
  Chee Fang Theng considers the limits of acceptable tax planning in Singapore. (01/04/2015)
Whom to Believe, Whom to Trust?
  With ever increasing regulatory scrutiny facing IFCs, Marcus Killick examines the state of play in the financial services industry. (01/04/2015)
The Global Citizen
  Christian Kalin examines the rise in popularity of Citizenship by Investment programs and considers the reasons for the growth in the number of countries offering them. (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)
Case Study: The Antigua & Barbuda Citizenship by Investment Program
  Robert Wilkinson provides a case study showcasing the attractiveness of the Antigua & Barbuda Citizenship by Investment Program. (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)
Case Study: The Cyprus Citizenship by investment Program
  Martinos Typographos examines the Cyprus Citizenship by Investment offerings in an insightful case study. (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)
Keeping Pace with the Ever Changing World in Which We Practice
  Morven McMillan examines the latest trends in the trust and wealth management industry and casts her eye over future developments facing the industry. (01/02/2015)
Caribbean Offshore Financial Centres: Not All Are Created Equal
  Despite criticism of IFCs and their practices in the media, Canadian FDI into Caribbean IFCs has continued at a steady pace. Dr Walid Hejazi examines the attraction of the region. (01/02/2015)
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)
Islands in the (Work) Stream: The BVI in Asia
  With the continuing popularity of BVI companies in Asia, Michael Gagie examines how the BVI's offerings are evolving to meet demand. (01/02/2015)
The Bahamas Investment Condominium is an “Icon”
  Aliya Allen examines the Bahamas Investment Condominium (ICON), a new investment fund product for the LATAM market. (01/01/2015)
The Bahamas: The Finance Centre of Choice for Asian Investors
  Wendy Warren examines why the Bahamas is the financial centre of choice for Asian investors. (01/01/2015)
Citizenship by Investment Programmes: A Niche for Smaller Caribbean IFCs Only?
  Carlyle Rogers examines if Citizenship by Investment programmes are to remain a niche product for smaller IFCs or whether larger competitors will take notice of this lucrative sector. (01/01/2015)
Caribbean IFCs: Well Regulated Parts of the International Furniture
  Anthony Travers addresses criticism regarding the regulatory systems in Caribbean IFCs and questions whether their onshore counterparts should look a little closer to home. (01/01/2015)
Due Diligence on USA’s Recognition of Cuba and the Impact on CARICOM
  Burke Files examines the implications following the US recognition of Cuba after years of embargo and the impact this landmark policy change will have on due diligence. (01/01/2015)
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)
St Kitts and Nevis – A Paradise of Citizenship?
  Christopher Willis examines the Citizenship by Investment offering from St Kitts and Nevis. (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)
Jersey: A vital role in the global financial system
  Geoff Cook highlights how IFCs are essential cogs in the global economic machinery. (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)
The Big Debate: Citizenship by Investment
  We asked leading commentators from across the international finance industry – opponents and proponents alike the same question – Are Citizenship by Investment Programs a legitimate means for governments to increase revenue? (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 Isle of Man: Proud of its Place on the International Stage
  With the Isle of Man experiencing 30 years of continuous economic growth, Malcolm Couch examines the role the island's status as a leading financial centre played in achieving this remarkable statistic. (01/11/2014)
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)
Q&A with Laurence Skelly, Minister for Economic Development, Isle of Man
  The financial services industry is the Isle of Man’s largest wealth creator. IFC speaks to Minister for the Department of Economic Development Laurence Skelly about the history and rapid development of this essential sector of the Manx economy. (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)
New Regime for Foreign Companies
  Andrew Webb and Sophia Wong examine the changes to the Isle of Man's Foreign Companies Act. (01/11/2014)
A Right to Privacy - But Draw Back the Corporate Veil
  Joesph Stead considers how the right to privacy can be protected while drawing back the corporate veil in the battle for tax transparency. (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)
The Future of Offshore – The Industry in 2020
  Following the release of OIL's Offshore 2020, Jonathon Clifton considers the future of the Offshore Financial Industry. (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)
The Global Citizen – The Wealth Management Opportunity
  Dominik Zunkovic considers the options available for HNWIs looking to take advantage of economic citizenship programmes. (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)
Gibraltar: The Perfectly Placed EU IFC
  Darren Anton, considers the steps taken by Gibraltar's finance centre to postion itself as an attractive centre for individuals and businesses. (01/09/2014)
Privacy, Enforcement and the Operation of an Efficient Commercial System
  With demands for transparency growing, Jason Allison and Tim Buckley argue that current proposals for a beneficial ownership registry are misguided and may do more harm than good. (01/08/2014)
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)
The Netherlands: Competitive Development
  Following a hectic 12 months, Leo Neve examines the Netherlands efforts to adhere to international standards for the Exchange of Information. (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)
Qatar: A World Class Business Environment
  With one of the most dynamic and fast growing economies in the middle east, the Qatar Financial Centre Authority highlight the world class business enviroment the jurisdiction provides. (01/07/2014)
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)
Technology, Globalisation and a Level Playing Field
  With the movement of capital becoming ever easier, Gonzalo Jalles examines how the increased and often one-sided regulation this brings is detrimental to the running of a competitive financial system. (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)
Due Diligence - The High Net Worth Individual’s Circus
  In this month's column, Burke Files examines the mind of a high net worth individual and just what those with HNW clients must bare in mind to maintain the trust of their clients. (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)
The Seychelles Vision
  Rupert Simeon examines the great strides the Seychelles is making to comply with international transparency standards. (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)
Revised Parent and Subsidiary Directive: Towards a Fairer Tax System
  Thomas Neale highlights European Commision initatives to lift tax obstacles to trade while also striving for a fairer tax system by regulating against tax avoidance. (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)
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)
A New Strategy Secures Seychelles’ Future
  Malcolm Moller highlights how the recent changes to the Seychelles international business companies act have set the framework for future success for the jurisdiction. (01/04/2014)
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)
Chinese Incorporation for Institutional Arbitrage and Access to Finance
  With the triad of the BVI, Cayman Islands & Hong Kong dominating outward foreign direct investment from China, Dylan Sutherland, Hinrich Voss & Peter J Buckley investigate the reasons behind this trend. (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)
Q&A with Maltese Minister for Finance Prof Edward Scicluna
  Financial services now stand as one of the main pillars of the Maltese economy. IFC Media speaks with Minister for Finance Professor Edward Scicluna regarding the rapid development of Malta as an IFC. (01/04/2014)
Malta: Case Study - The Redomiciliation of a Company
  With group treasury companies growing in popularity, Walter Cutajar examines the redomiciliation of a foreign company as a Maltese company and how they could benefit from Malta's extensive tax treaty network. (01/04/2014)
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)
An Investment Stepping Stone into Europe and Beyond
  Geraldine Schembri, Rachel Saliba and Melanie Ciappara examine what makes Malta such an attractive destination for investment. (01/03/2014)
Transparency & Trust: The Problem with Beneficial Ownership
  With the announcement of a beneficial ownership registry in the UK, Anna Steward looks at potential conflicts and the need for balance between transparency & confidentiality. (01/03/2014)
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)
Antigua & Barbuda: Adhering to International Standards
  Alice Roberts examines how Antigua and Barbuda continues to respond and adapt to ever changing international reguatory standards to remain one of the region's most competitive IFCs. (01/02/2014)
Madeira’s International Business Centre: A New Breeze Finally Blows from Brussels
  Following a period of uncertainty, 2013 brought some much needed hope for Madeira, Jorge Veiga França looks at recent developments that are bring hope for continuing success in Madeira's IBC. (01/02/2014)
Confronting the Hypocrisies
  IFCs are engaged in a public relations battle with opponents peddling flawed arguments. Jonathon Clifton considers if now is the time for industry participants to join forces and address these perception issues. (01/02/2014)
FATCA Regulations and the IGAs
  Annie Chinafat discusses the Foreign Accounts Tax Compliance Act (FATCA), enacted into law in the USA in 2010, with The Bahamas deciding to pursue Model 1 IGA in July 2013. (01/01/2014)
Implications of Information Sharing in the Isle of Man
  Philip Knop discusses Memorandum of Understanding (MoU) between the Isle of Man and UK for the automatic exchange of tax information in 2016, and the impact this may have on the jurisdiction. (01/01/2014)
Blood, Sweat & TIEAs: Tax Information Exchange Litigation in Bermuda
  Alex Potts and Amy Murray discuss Bermuda’s global tax information exchange network, which brings into question the decision of the French Government to add the jurisdiction to its tax ‘blacklist’. (01/12/2013)
Dispelling the Offshore Myth
  Ingrid Pierce and Grant Stein discuss transparency, the industry buzzword of the past year, and why IFCs can be less defensive about their role in the global economy going forward and more vocal about their attributes and accomplishments. (01/12/2013)
BVI - Regulation ‘Right’
  Marianne Rajic discusses the BVI's success in both implementing AIFMD and preparing for FATCA, further evidence of why the jurisdiction is considered one of the most flexible and user friendly in the region. (01/11/2013)
Q&A with… Julien Martel and Brian Balleine, Butterfield Trust
  IFC Caribbean speaks to the MDs of Butterfield Trust in The Bahamas and Cayman to assess how the international finance industry is developing in the region. (01/11/2013)
Conduits in the Dutch Offshore Industry
  Leo Neve examines a position paper by the Dutch Secretary of Finance, which discussed international tax avoidance through the interposition of service companies. (01/10/2013)
Global Tax Reporting: US and UK FATCA
  Debbie Payne discusses the global exchange of tax information, which has been the subject of increasing media coverage over the past year as governments seek to increase tax revenues in the face of the financial crisis. (01/10/2013)
Tax Competition and the Myth of the ‘Race to the Bottom’
  Vera Troeger discusses the myth of the ‘race to the bottom’ as governments are forced to compete for mobile resources by providing business friendly conditions. (01/10/2013)
FATCA - Predictions of Implementation Failure Proving True
  Denis Kleinfeld examines the impact FATCA has had on the global financial industry, and why predictions that FATCA could not be implemented are proving true. (01/10/2013)
A New Sunrise for the British Virgin Islands
  Philip Graham discusses the wave of negative publicity generated by the media that hit the BVI this year and considers the jurisdiction’s approach to re-establishing the Islands’ reputation as a leading and secure financial services centre. (01/09/2013)
In The Chair ….Philip Kermode
  In an interview with the IFC Economic Report, the Directorate General for Taxation & Customs, Philip Kermode, discusses the issues of tax planning, tax avoidance and tax evasion in the EU. (01/09/2013)
IFCs – Keeping the Wolf from the Door
  Professor Philip Booth and Dr Richard Wellings discuss the importance of IFCs to economic development and why policymakers must resist calls to introduce measures that reduce competition in tax and regulation. (01/09/2013)
A Moral Crusade with a Hollow Core
  Martin Crawford discusses double taxation treaties (DTTs); created by governments to facilitate cross-border trade, and why going after the offshore financial centres that underpin this system may not work. (01/09/2013)
G8 Summit: What Happened, and What are the Implications?
  Richard J Hay discusses the high profile meeting of the G8 world leaders in June, where tax, trade and transparency were the key talking points. (01/08/2013)
Interview with Hélène Anne Lewis
  The IFC Economic Report spoke to Hélène Anne Lewis, Chair of the Society of Trust and Estate Practitioners (STEP), about recent developments in the industry and the threat that the future may hold for IFCs. (01/08/2013)
Organise or Die: The Future of International Financial Centres
  Professor Gilbert NMO Morris considers the necessary and collaborative steps international finance centres must take to secure their future. (01/08/2013)
US Scandals Reinforce Warning Signs of FATCA’s Dangers
  With FATCA imminent, Denis Kleinfeld discusses the dangers of the legislation for the global financial industry, the danger signs reinforced by the rapid unfolding of governmental scandals in the United States. (01/07/2013)
The Offshore Debate - BVI: Putting the Record Straight
  Speaking to the IFC Review, Elise Donovan, BVI IFC discusses how in the wake of the publication of confidential financial records by the ICIJ earlier this year the BVI continues to go from strength to strength as one of the world’s leading IFCs. (01/06/2013)
Regulatory Competition: OFCs’ Vital Role in the World Economy
  Andrew P Morriss, D Paul Jones, Jr & Charlene A Jones examine OFCs, where the drive to innovate is stronger than their onshore competitors because of the importance of the revenue they derive from encouraging businesses to use their services. (01/06/2013)
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)
Liechtenstein: Preparing for the Future
  Roger Frick examines Liechtenstein’s current reputation as an International Finance Centre, pointing out the next step for the jurisdiction in terms of automatic information exchange as well as what services may be offered in the future. (01/06/2013)
The Big Debate - Can and Should Morality Be Applied To Corporate Tax Planning?
  We asked leading commentators from across the international finance industry: Can and should morality be applied to corporate tax planning? (01/06/2013)
Jersey: A Matter of Fact
  Geoff Cook discusses the shift of attention by larger nations around the world towards International Finance Centres as they seek to boost their tax revenue, and the public misunderstanding that has resulted from it. (01/06/2013)
Q&A with…Fiona Le Poidevin, Chief Executive of Guernsey Finance
  In an interview with the IFC, Guernsey Finance CEO Fiona Le Poidevin looks at what sets Guernsey apart from other IFCs and how it continues to prosper in response to global demands. (01/06/2013)
Hedge Funds Feel the Regulatory Pressure
  Paul Farrell, Gayle Bowen and Catherine Fitzsimons examine the changing hedge fund landscape, with increased costs, transparency, liquidity and consolidations expected to shape the next few years. (01/06/2013)
Austria – A Perfect Hub for Investments into Europe and Africa
  Erich Baier discusses Austria’s suitability as a base for international investment into Europe and Africa, due to its location in the centre of Europe and its stable and predictable law system. (01/06/2013)
Due Diligence - Second Citizenships
  Having multiple citzenships can open up a wide range of opportunities, Burke Files considers the benefits of multiple citizenships and highlights some of the pitfalls to avoid when choosing where. (01/06/2013)
Is There a Limit to the Misinformation Over the Cayman Islands Tax Transparency?
  Following recent calls from the UK to 'get their house in order,' Anthony Travers tackles some of the misconceptions surrounding the Overseas Territories and Tax Transparency. (01/06/2013)
Gibraltar: A Rival to Any IFC
  Richard Buttigieg and Danielle Villa examine Gibraltar’s dedication to improving its already stellar reputation, by updating its legislative framework whilst also enhancing its robust network of tax treaties. (01/05/2013)
QROPS: A Jurisdictional Comparison
  A year on since the 2012 UK budget put many providers out of the market, Rex Crowley examines the many variations of QROPS still available and provides a jurisdictional comparision. (01/05/2013)
The Latin Landscape and its Moral Compass
  Derek Sambrook discusses the economic growth prospects of Latin America and the issue of moral dealings, in what could be an eventful year for the world’s fourth largest continent. (01/05/2013)
Malta: Stability through Adaptability
  Despite the adverse economic climate, Malta has seen considerable growth in its Financial Services sector, Camilleri Preziosi, examines some of reasons for this continued growth. (01/04/2013)
The Netherlands: the Flex BV and the Discretionary Trust
  Following recent legislation to provide for Discretionary Trusts in the Netherlands, John Graham, Graham Smith, provides an insight into the benefits and opportunities provided by these new services. (01/04/2013)
US Regulation: What a Tangled Web We Weave
  Denis Kleinfeld examines the hard questions facing the industry in terms of compliance following the release of the final regulations on FATCA. (01/04/2013)
Curaçao: An Unintended Consequence
  Priscilla Lotman, Frontshore and Tamara Stienstra, Spigt Dutch Caribbean examine how Curacao has developed into a well known IFC from very humble beginnings. (01/03/2013)
Recent Regulatory Changes in St Vincent and the Grenadines
  Isaac Legair, Dennings provides an insight into recent legislative changes destined to consolidate the SVG as one of the industry's most credible IFCs. (01/03/2013)
UAE: The Investor’s Favourite Middle Eastern Destination
  With recent changes to Tax Residency and the Competion Law, Yann Mrazek, Cramer-Salamian highlights why the UAE is considered one of the favoured middle eastern jurisdictions for investors. (01/03/2013)
Nevis – An Evolving IFC
  David Neufeld and Jan Dash considers Nevis, the little island that is boasting some of the biggest innovations in the world of financial service law. (01/03/2013)
‘A Jury of our Peers’: How External Scrutiny Benefits International Finance Centres
  IFCs have proven themselves to be both resilient and adaptive to change, Marcus Killick examines how IFCs can benefit from external scrutiny. (01/03/2013)
Hong Kong: Legislative and Regulatory Update 2013
  Debbie Annells examines recent legislative changes to Hong Kong’s tax regime, providing examples of why Hong Kong continues to thrive despite the uncertain conditions of the worldwide economy. (01/02/2013)
Singapore: Boosting its IFC status in 2013
  S Sharma discusses Singapore’s status as an International Finance Centre, and the measures being taken in the region to boost its status further throughout this year. (01/02/2013)
Bermuda – Strengthening its Regulatory Tools
  Karen Corless, David Doyle, Dawn Griffiths and Kent Smith discuss the legislative and regulatory developments in Bermuda and how they have developed from 2012. (01/02/2013)
Barbados: Steady and Secure
  Trevor A Carmichael examines two developments in the architecture of Barbados’ international business structures that are already a critical element of the Barbadian economy. (01/02/2013)
Anguilla: Legislative Developments Bearing Fruit
  Pam Webster examines developments of the last 12 months in Anguilla’s financial services industry, which are aimed at profiling the region as one of the most secure areas in which to invest. (01/02/2013)
Cyprus: DTT Creates Investment Gateway to the Ukraine
  Emily Yiolitis examines a new tax treaty for the avoidance of double taxation between Cyprus and Ukraine, replacing Cyprus’ previous treaty with the USSR which dates back to 1982. (01/02/2013)
Swiss Fiscal Conformity – Moving With The Times
  Anton Rinderer discusses the growing issue of fiscal conformity in Switzerland, a financial jurisdiction that prides itself on its high-end brand of safety, security and efficiency. (01/02/2013)
Guernsey: The Pro-active Approach
  Andrew Munro discusses Guernsey’s approach to regulation and legislation, which has helped to further enhance the jurisdiction’s reputation as a leading specialist financial centre in Europe. (01/02/2013)
Offshore in Practice: Enhance Global Prosperity via IFCs
  Grant Stein, Walkers highlights the part IFCs play in the global movement of wealth and examines the 'vital role' that IFCs play in the global economy (01/02/2013)
Q&A with Mark Field, MP for the Cities of London & Westminster
  The IFC Review speaks to Mark Field MP for the cities of London and Westminster, a vocal proponent of International Finance Centres. (01/02/2013)
Q&A with Pascal Saint-Amans, Director of the Centre for Tax Policy and Administration, OECD
  The IFC Review speaks to Pascal Saint-Amans, Director for the Centre of Tax Policy and Administration about the progress and objectives of the OECD’s policies. (01/02/2013)
Mauritius - Making a Platform for Business to Africa
  Nikhil Treebhoonhun, CEO Global Finance Mauritius examines how Mauritius has developed to facilitate business into and from Africa (01/01/2013)
Mauritius – A Passage to India
  Francoise Chan, Intercontinental Trust highlights the benefits of Mauritius as a passage to India for investments. (01/01/2013)
How the Peer Review Process is Enhancing Tax Co-operation throughout the World
  Monica Bhatia, Head of the Global Forum on Transparency and Exchange of Information for Tax Purposes for the OECD examines how the peer review process has enhanced tax co-operation and transparency. (01/01/2013)
International Cooperation: The Way Forward with Automatic Exchange
  The OECD has been pursuing the goal of tax transparency for almost 20 years, Stephanie Smith, Head of the OECD’s Tax Information Exchange Unit speaks out about the impact of their work. (01/01/2013)
Behind the Curve – Brazil Inefficiencies Threaten International Investment
  Brazil has experienced rapid growth along with other members of the BRIC nations, Rolf Lindsay, Walkers highlights a number of policy changes needed in Brazil to help iron out inefficiencies and facilitate investment. (01/01/2013)
New Zealand: A Unique Wealth Planning Option
  New Zealand remains a jurisdiction with unique wealth planning options, John W Hart examines the continuing popularity of New Zealand with Investors. (01/01/2013)
Seychelles: Ready for the ‘Africa Century’
  The financial sector of Seychelles is in an enviable position to benefit from the predicted growth in Africa, as explained by Bobby Brantley. (01/01/2013)
Liechtenstein: Setting the Financial Agenda
  Roger Frick considers the impact of Liechtenstein’s adoption of the AIFM Directive on the funds sector and examines the progress made to secure a wide range of DTAs including those the UK and Germany. (01/01/2013)
Mauritius: Forty Years Proving Meade Wrong
  Ludovic C Verbist and Rama Appadoo highlight recent legislative changes and provide evidence of how Mauritius has prospered in defiance of historical doubt. (01/01/2013)
A Fresh Look at Luxembourg
  Francis N Hoogewerf examines how Luxembourg has adapted to international regulatory developments enabling it to remain a premier financial destination for many years to come. (01/01/2013)
Panama Laws Benefit Multi-national and Regional Companies
  Ivette Martinez and Khatiya Asvat discuss the introduction of the regime for the establishment of multinational companies' headquarters in Panama which has proven to be beneficial for companies in the region and further afield. (01/01/2013)
Broadening the Irish Tax Base in 2013
  Finola O’Hanlon examines tax legislation in Ireland and what the country must do in order to maintain a stable economic future. (01/01/2013)
The Isle of Man – A Diversified IFC
  Paul Hotchkiss discusses the Isle of Man’s intention to remain being considered among the very best centres of international business. (01/01/2013)
Jersey: Consolidating its Position as an IFC on the Global Stage
  Keith Dixon examines the Jersey finance industry which, in its sixth decade, continues to lead the way in offshore finance by constantly evolving its suite of services, products and practices. (01/01/2013)
Q&A: Europe on Offshore
  The IFC Review speaks to European Commission representative Emer Traynor about the EU response to tax competition and international finance centres. (01/12/2012)
The Shifting Issues of International Tax
  Carlo Cottareli, IMF highlights some of the continuing pressures from tax competition. (01/12/2012)
British Offshore Financial Centres: Prospects in a Changing World
  Richard Hay examines prospects for OFCs in the face of pressure from NGOs and regulatory initatives such as FATCA. (01/12/2012)
Bermuda – Efficient Capital Movement
  Randall Krebs, Meritius Trust shows how Bermuda facilitates capital movement as a conduit for investment around the globe. (01/12/2012)
Barbados: A Gem for High Net Worth Individuals
  Melanie Jones and Tara Frater, Lex Caribbean provide an indepth examination of the recent legislative changes to provide special entry permits for HNWI's wishing to work in Barbados. (01/11/2012)
Barbados: The LATAM Domicile of Choice
  Jerome Dwight, Royal Bank of Canada examines how Barbados has positioned itself as the domicle of of choice for Latin American multinationals and how the jurisdiction continues to expand to serve this growing base of clients. (01/11/2012)
Latin America and the Caribbean International Financial Centres
  While other economies reel from the financial crisis, Latin America has gone from Strength to Strength. Eduardo Silva examines how and why Caribbean IFCs are well placed to provide their services to LATAM clients (01/10/2012)
Barbados: Treaties and More Than Treaties
  Trevor Carmichael, Chancery Chambers, considers how Barbados has continued to build on its reputation and how the jurisdiction has managed this through its robust network of Tax Treaties. (01/10/2012)
Caribbean Offshore Financial Centres: Challenges and Future Prospects
  Paul Byles examines what future challenges and prospects the Caribbean Offshore Financial Centres can be expected to face going forward. (01/10/2012)
How FATCA will Effect IFCs
  Denis Kleinfeld offers an invaluable insight into the controversy surrounding the introduction of the US FACTA and highlights what jurisdictions should watch out for. (01/09/2012)
Regulatory Effectiveness in OFCs
  Andrew Morriss & Clifford Henson dispel the oft-quoted criticism that IFCs are lax on financial regulation with an in depth analysis of the regulatory effectiveness of IFCs (01/09/2012)
The Netherlands Tax Package 2012
  Leo Neve, Neve Tax examines recent legislative changes in the Netherlands (01/08/2012)
Belize: Central America Rediscovered
  Glen Wilson, Bay Trust examines how Belize has adapted to international directives through enacting substantial legislative changes ensuring its status as one of Central America's premier destinations for financial services. (01/08/2012)
European Union and the Hunt for the Tax Cheat – Part II
  Leo Neve examines the EU good governance package in areas such as tax transparency and aggressive tax planning. (01/07/2012)
Luxembourg Complex Alternative UCITS & Specialised Investment Funds
  Daniel Richards, Ogier examines Luxembourg's fund industry from UCITS to Specialised Investment Funds. (01/07/2012)
The Changing Face of International Private Wealth Management
  Following Jersey Finance’s recent annual Private Client Conference, Geoff Cook, chief executive of Jersey Finance, highlights some of the opportunities and challenges for international finance centres. (01/07/2012)
Should The OECD Finally Be Dissolved?
  Denis Kleinfeld goes straight for the heart in this stinging critique of the OECD and raises the question should the OECD finally be dissolved? (01/07/2012)
Singapore: A Compliant Wealth Management Jurisdiction
  Glen Chee, Heritage Trust Group, examines Singapore's reputation as a trusted and competitive financial hub that stems from the jurisdiction's robust financial regulatory system. (01/06/2012)
The Role of Asian International Finance Centres
  Jay Krause and Philip Munro, Withers, examine how Asian IFCs are beginning to justifiably rival their western counterparts, assessing what specifically gives the East the current edge over the West. (01/06/2012)
The Wealth Report 2012: Key Findings on the Movement of Wealth Globally
  Liam Bailey, KnightFrank, highlights the key findings from the Wealth Report 2012 and examines recent trends such as wealth moving East to Asia. (01/06/2012)
The Malaysia International Ship Registry and Shipping Business Through Labuan
  Siti Nafsiah Ahmad Shaffie, Labuan Borneo Trustees, examines Labuan's potential to be a world leader in international ship registration and highlights the tax benefits of doing business in Labuan. (01/06/2012)
Mr Morgenthau and the Cayman Islands
  Anthony Travers, Cayman Islands Stock Exchange, responds to recent misinterpretations of the Cayman Islands tax system by former New York District Attorney, Robert Morgenthau. (01/06/2012)
New Zealand Foreign Trusts – A Vehicle for International Wealth Planning
  Straight from our soon to be published Asia Pacific Review, John Hart provides an update on New Zealand's Foreign Trusts industry. (01/05/2012)
FACTA Economic Perils Becoming Apparent
  Denis Kleinfeld considers the potential pitfalls countries may face complying with the US FACTA legislation. (01/04/2012)
Curaçao – Jurisdiction Overview & Update
  Koen van Baren provides an update on developments within Curaçao since the dissolution of the Netherlands Antilles. (01/04/2012)
South Africa – An Investment Gateway into Africa
  Jacques Fourie examines the reasons why South Africa is often considered to be the ideal 'Gateway into Africa' through the use of South African Holding Companies. (01/03/2012)
Mauritius as an Investment Route into Africa
  Ludovic C Verbist provides an in depth examination of the successes of Mauritius in attracting investment into Africa through its substantial network of Tax Treaties. (01/03/2012)
Due Diligence: Robust v Fragile
  In the first of a series of regular columns Burke Files casts his expert eye over the importance of a thorough Due Diligence process (01/03/2012)
Mr Romney and the Cayman Islands
  Anthony Travers examines the percieved bias regarding media coverage of US Republican presidential candidate Mitt Romney's Cayman Islands investments. (01/03/2012)
US Real Estate Investment By Foreigners: Ownership Options
  With the US Real Estate Market still in a state of flux, Paula Jones examines the potential opportunities in the market and structures available for Non-Domiciled foreign investors. (01/02/2012)
Jersey: Resilient Despite Challenging Economic and Global Conditions
  Wendy Benjamin highlights the challenges facing Jersey and how the Island is positioned to weather the tough global economic climate. (01/01/2012)
Creating Economic Substance Offshore Using the UAE
  Adriaan Struijk examines the benefits of doing business in the UAE, in particular he considers the free zones in Ras al Khaimah and the tax treaty advantages arising out of the Emirates. (01/01/2012)
The Isle of Man – An International Financial Centre of Excellence
  Nick Verardi considers how the Isle of Man has successfully weathered the economic storm and what the jurisdiction is doing to develop as an international business centre. (01/01/2012)
Mauritius: Diverse and Successful
  Dr Ludovic C. Verbist highlights how Mauritius has diversified into financial services and how this diversification has lead to an economic boom for the region (15/12/2011)
Belize: A Myriad of Opportunities
  Gian Gandhi highlights how Belize is positioning itself as the jurisdiction of choice for international entrepreneurs. (15/12/2011)
The Cayman Islands: Setting the Standard
  Dax Basdeo highlights how the Cayman Islands has strengthened its reputation as major financial centre. (15/12/2011)
Offshore Financial Centres: The irreversible march towards tax transparency
  Jeffery Owens examines the progress being made by finance centres in removing bank secrecy on the march towards tax transparency (13/12/2011)
Caribbean Review 11/12
  The Caribbean Review featuring in-depth articles, commentaries on all the latest legislative and regulatory issues facing the Caribbean, now available online and in pdf format (01/12/2011)
Anguilla’s ‘Holistic’ Approach to International Finance
  Pam Webster examines Anguilla’s unique position within the international finance community and highlights why it is well placed to join other British Overseas Territories as a premier destination for financial services. (01/12/2011)
Panama’s Place in the International Financial Community
  Panama’s status as a premier IFC was confirmed earlier this year with its removal from the OECD Gray List now, Amauri Batista Arias considers Panama’s place in the International Financial Community. (01/12/2011)
St Vincent and the Grenadines – Seeking a Prosperous Future
  Bryan Jeeves examines the St Vincent and the Grenadines’ successful compliance with international regulations and how the SVG’s financial services sector may prosper from this in the future. (01/12/2011)
Looking to the Future
  Lorna Smith examines what the future holds for Caribbean IFCs, considering in particular how significant IFCs have been and will continue to be in the growth of emerging markets. (01/12/2011)
Liechtenstein: A Stable and Secure Financial Centre
  Roger Frick examines recent developments in Liechtenstein ranging from double tax treaties, the revision of the foundation law to forced heirship. (01/12/2011)
The Continuance of Madeira’s Tax Benefits
  Robert Homem highlights Madeira's attractive tax benefits for investments (01/12/2011)
Barbados – Development with Diversification
  Dr Trevor Carmichael examines how Barbados goes into 2012 with a stable economy guided by a vibrant and expanding treaty network and appropriate regulatory regime. (01/12/2011)
Austria: A Tasty Treat of Tax Incentives
  Eric Baier highlights Austria's tax incentives that make the jurisdiction the ideal hub for entrepreneurial activities (01/12/2011)
Bermuda Stock Exchange – Building on its Reputation
  Greg Wojciechowski examines how the Bermuda Stock Exchange has built on its reputation and consolidated its world class reputation. (01/12/2011)
Guernsey: Overview of the Key Developments in Guernsey in 2011
  Paul Christopher examines the key developments in Guernsey over the last 12 months. (01/12/2011)
Q&A with Wendy Warren
  In a frank interview with the Caribbean Review Wendy Warren, CEO and Executive Director of the Bahamas Financial Services Board considers what The Bahamas must do to maintain its position on the global financial stage. (01/11/2011)
The Bahamas – A Lighter Shade of Grey
  Cheryl Bazard of Bazard Law examines the Bahamas reaction to the various compliance issues and anti-money laundering legislation faced by International Finance Centres today (01/11/2011)
The Swiss–UK Bilateral Tax Agreement: Decision Time
  Henry Fea and James d’Aquino provide an in depth examination of the landmark UK-Swiss Tax Agreement and discuss the potential issues raised for UK resident individuals with Swiss assets. (01/11/2011)
Barbados – A Centre for Wealth Management
  Yolande Bannister and Annick Reifer details why Barbados has become a successful IFC, examining the tax treaty benefits and wealth management tools available. (01/10/2011)
Barbados – Riding the Recession
  Trevor Carmichael considers how Barbados has coped in the wake of the recession, highlighting how the jurisdiction has continued to build on its reputation. (01/10/2011)
Quality over Quantity? The Aftermath of the G-20 ‘Lists’
  Francoise Hendy examines the impact the G-20’s interventions have had on investment in IFCs and argues that these interventions create an imbalance within the financial system that must be addressed. (01/10/2011)
Uses of Trusts in The Bahamas for Wealth Management
  Heather Thompson examines the use of the trust in The Bahamas as a wealth management tool and details the relevant legislation and the advantages on offer for those establishing trusts in the jurisdiction. (01/10/2011)
A New Dawn for Caribbean IFCs?
  Anthony Travers highlights the success many Caribbean IFCs have had in implementing and adhering to international transparency standards and asks if the region can finally shake off the negative preconceptions. (01/10/2011)
The Changing Roles of Family Offices: Family Agents, Financial Planners or Risk Managers?
  Corinna Traumueller considers how the role of the Family Office has changed as international wealth structures have become increasingly more complex. (01/09/2011)
Trusts in the context of US and UK Clients
  Elyse Kirschner and Claire Murray examine the use of trusts for wealth and estate planning on both sides of the Atlantic and how families with members in the US and the UK can avoid potential obstacles and pitfalls. (01/09/2011)
What’s going on with America today?
  Denis Kleinfeld, in his own inimitable style, assesses what went wrong in the US to result in the loss of AAA status and charts American influence on global finance. (01/09/2011)
Tax Minimisation Options for High Flyers
  Adriaan Struijk examines the interesting tax minimisation structures that can be utilised by internationally mobile airline and shipping crew. (01/08/2011)
Cyprus: Looking West Through Alternative Funds
  Savvas Zannetos comments on how alternative funds in Cyprus are proving to be a popular entity. (01/07/2011)
The Labuan Trading Company your ‘treasured gateway’ to ‘future proofing’ and substance creation
  Mike Grover examines in the detail the advantages presented by the Labuan Trading Company and highlights the unique features or ‘tax treasures’ that are afforded through the use of this tax planning structure (01/06/2011)
US Expatriation Planning: Income, Estate and Gift Tax Consequences
  Paula Jones examines the provisions governing gifts and bequests to US beneficiaries of those subject to the US HEART legislation (01/06/2011)
US Citizens Living in Canada – Cross-Border Tax Considerations
  The US income tax, estate tax, and anti-deferral regimes all pose difficulties for US citizens living abroad, Paul LeBreux and Nicholas Dancey examine the planning opportunities for US citizens living in Canada (01/05/2011)
New Zealand - The ‘onshore’ jurisdiction providing more advantages than the traditional ‘offshore’
  Garth Melville considers the advantages for global wealth planners doing business in New Zealand (01/05/2011)
The USVI: Economic Incentives for Knowledge-Based Businesses
  Marjorie Rawl Roberts and Johanna Harrington provide a detailed examination of the targeted tax incentives for knowledge based business in the US Virgin Islands (01/05/2011)
Private Equity Investment into Africa – The Cayman and Mauritius Route
  Kieran Loughran examines secure and tax efficient means to invest in Africa via the Cayman Islands and Mauritius, which provide investors and investment managers with much needed comfort and certainty (01/04/2011)
Liechtenstein – Pick up or Slow Down? Economical and Legal Developments in 2010
  Dr Markus Wanger examines the economic and legal developments in Liechtenstein throughout 2010 (14/02/2011)
The Netherlands: Tax Planning and Tax Treaty Developments
  Leo Neve analyses tax treaty developments in particular with regard to the residence of a corporate entity and the limitation of benefits (14/02/2011)
Swiss Developments in 2010
  Walter Stresemann examines just how Switzerland has responded to the global demand for exchange of tax information (14/02/2011)
Jersey Rises to Economic and Global Challenges
  Wendy Benjamin considers how Jersey’s laws and regulations continue to address economic and political challenges and to support the island’s position in international finance (02/02/2011)
Tax Information Exchange Agreements and Data Protection: Conflict and Balance
  Leo Neve examines the detail behind tax treaties and considers the potential conflict with data protection law (01/02/2011)
Cyprus – Russia Protocol Signed
  Christodoulos Vassiliades looks at the detail behind the Cyprus Russian protocol and what the signing of the Treaty means for Cyprus (24/01/2011)
The UAE: back to business
  Adriaan Struijk looks at the many advantages for those choosing to do business in the UAE, paying particular attention to the little known Emirate of Ras al Khaimah (01/10/2010)
Malta’s quest for growth as a quality financial services centre
  Malta has become a serious contender for cross-border and international business in a number of niche areas, the MFSA details which areas and how the island state is weathering the current financial storm (01/10/2010)
Secured financings involving BVI and Cayman companies – taking and registering security
  Ashley Davies offers a practical guide to secured financing in Asia using a BVI or Cayman Islands company. (31/08/2010)
The Complexities of Cross Border Estate Planning
  Graeme Privett of Rawlinson & Hunter looks at the complex structures involved in multi-jurisdictional estate planning (05/07/2010)
Life Insurance Solutions: Risk Reducing Strategies in the Aftermath of the 2008-2009 ‘Crisis’.
  Odd Haavik of Charles Monat Associates examines risk and its influence on estate planning. (04/07/2010)
A Quick Tour of Scots Law and Taxation - Warnings and Opportunities
  Glen Gilson on Scots Law governing estate planning and how it compares to the law in England (02/06/2010)
“Art is the elimination of the unnecessary” – Pablo Picasso
  Karen Sanig examines some of the dangers likely to be encountered by investors when they enter the world of art - "a law unto itself". (05/05/2010)
Popping Across the Pond: Pre-Immigration Planning in the US
  Paula M Jones, Esq, on the benefits of planning ahead for a move to the US. (03/03/2010)
Keeping it All in the Family
  Gideon Rothschild, Esq, on why asset protection and estate planning should go hand in hand. (03/03/2010)
Liechtenstein Disclosure Facility
  John Carrell gives an insider’s view on the reasons behind the implementation of the Liechtenstein Disclosure Facility, and the likely consequences of the LDF for UK individuals. (02/03/2010)
The New Austrian Holding Regime: Now Better than Ever
  A detailed look at Austria's re-vamped Holding Company, and why the Austrian tax system is so attractive for foreign investment. (04/02/2010)
British Virgin Islands: Meeting the Challenges of the Global Financial Environment
  An overview of the year in finance as experienced by the British Virgin Islands (12/01/2010)
International Financial Centres: Good for the Global Economy?
  Richard Hay mounts a vigorous defence of the role of IFCs in the global economy and makes clear their importance to onshore centres and regulators who would seek to dilute their effectiveness. (07/12/2009)
A Regulator of Repute
  Marcus Killick explains how a good reputation can guarantee a jurisdiction’s health, and why bigger is not always better. (07/12/2009)
Opportunity or amnesty: the New Disclosure Opportunity and the Liechtenstein Disclosure Facility
  Nicole Aubin-Parvu takes a detailed look at two new initiatives from HMRC designed to enable participants to disclose tax irregularities on offshore accounts and assets with the promise of reduced penalties. (04/10/2009)
Recent developments in Hong Kong's exchange of tax information
  Steven Sieker and Pierre Chan explain how the Government of Hong Kong Special Administrative Region has moved to markedly improve transparency in information exchange between tax treaty partners without compromising confidentiality or privacy. (03/10/2009)
Beyond G20
  Marcus Killick, CE of Gibraltar Financial Services examines how the OECD is dealing with tax havens and ‘harmful tax practices’ (08/07/2009)
The US as a treaty partner is called into question
  US Attorney Denis Kleinfeld reveals how 52,000 Americans are suspected of hiding US$14.8 billion of wealth (08/07/2009)
Guernsey – a premier league (hedge) fund domicile
  Peter Niven, Chief Executive of Guernsey Finance, looks at how Guernsey has consistently embraced international tax standards. (27/06/2009)
Cross-border tax planning
  Richard Frimston outlines the main factors that need to be considered when planning tax at an international level. (01/06/2009)
The Cyprus IFC Success Story
  Christos Mavrellis outlines the Cyprus holding company’s use as a vehicle in international tax planning. (01/06/2009)
The internet and international financial centres
  Burke Files considers how Boutique IFC's often represent the best location for Internationally focused internet based businesses (01/06/2009)
The Austrian group taxation system: An interesting tool for cross-border tax-planning
  Erich Baier considers the Austrian group taxation system's use in international tax planning. (23/01/2009)
Tax Treaty Database
  a list of Double taxation Treaties in place across IFC's (06/01/2009)
The Austrian holding company
  Erich Baier discusses the features and uses of the Austrian holding company. (01/01/2009)
The only constant is constant change
  China has recently passed significant legislation in the areas of property and enterprise income tax. Jack Flader reviews these important legislative changes. (20/01/2008)
The intangible economy
  Burke Files assesses the growing importance of intellectual property and critical information in global commerce. (01/01/2008)
Austria and the Austrian foundation
  Erich Baier considers the Austrian Foundation as an international tax planning tool. (01/08/2007)
Offshore in Europe?
  Mark Watson looks at recent developments in EU member tax systems and reflects upon their possible impact on the Channel Islands (10/01/2007)
Economics of offshore locations
  Burke Files charts the development of the offshore financial centre (08/01/2007)
The world – how it changes
  Charles Cain reflects on the origins and progress of the offshore finace industry. (07/01/2007)