Regulation
ARTICLES
Asset Protection Trusts in the United States: What’s the Attraction?
  There must be something attractive about asset protection trusts in the United States. Just about every year another state adopts a Domestic Asset Protection Trust (DAPT) law... (02/10/2017)
Nevis Taking Steps to Maintain its Competitive Edge
  As the world becomes more globalized, Nevis has sought to maintain its international presence by improving its legislation so as to continue offering clients unique products while at the same time collaboratively combatting money laundering and terro (19/09/2017)
Beneficial Ownership and Control: Ongoing Obligations Arising from Jersey's new Regime
  Jersey has made an international commitment to have an up-to-date centralised register (albeit one that is non-public) by 30 June 2017. (19/09/2017)
Registers of Significant Controllers and Nominee Directors for Singapore Companies
  The Singapore Companies (Amendment) Act was updated on 31 March 2017 - here is a review of the changes which are now in effect. (19/09/2017)
The Cayman Islands' Light Continues to Shine Bright
  The Caymans islands is addressing and adopting the evolving global initiatives and will continue to develop new vehicles responsive to the needs of stakeholders. (19/09/2017)
Switzerland: Update on Legislative and Judicial Developments
  The last 18 months have seen major developments in a number of areas of Swiss law. Much of this concerns the onward march of transparency and regulation in the financial and wealth management sectors. (19/09/2017)
New Zealand’s Regulatory Environment: Where to from here?
  New Zealand has just received good feedback from the International Monetary Fund (IMF) in its latest regulatory review of our financial services sector. (19/09/2017)
‘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)
The Bahamas: Compliance and Innovation in Lockstep
  The evolution of cornerstone product and service offerings remains a priority in The Bahamas. (18/09/2017)
Increased Transparency at Heart of Hong Kong Regulatory Changes
  Hong Kong has continued to maintain its status as a leading financial centre throughout 2016 and into 2017, and there have been a number of regulatory developments since last year's edition of the IFC Review. (18/09/2017)
Public Registers of Beneficial Ownership
  Forward looking policies, which may shape the fundamentals of a society over the long run, should not be dictated by short-term political tactics cavalcading a public outcry or a temporary infatuation alimented by the press. (01/09/2017)
The Future of the International Financial Services Industry in a World of Change and Transparency
  The international financial services industry is facing increasing pressures and demands for change mainly driven by external forces from the international community. (03/07/2017)
De-Risking: The ‘Perfect Hurricane’ Threatening Caribbean IFCs
  Caribbean offshore international financial centres (IFCs) are adept at navigating turbulent global waters. The de-risking practices by global banks, manifested most damagingly by the restriction or termination of correspondent banking relationships ( (01/06/2017)
IFCs as enablers of global growth
  The last 50 years have witnessed an unprecedented growth in international trade. Global inflows of foreign direct investment (FDI) have grown threefold in just two decades.. (01/02/2017)
Statutory and Case Law Developments in BVI’s Trust and Estates Law
  Helene Anne Lewis examines the latest developments within the BVI's Trusts and Estate Law. (01/02/2017)
Offshore Financial Centres: The Super Set
  Of the various forces that have buffeted offshore financial services in recent years, regulation and emerging demand bases are probably the most significant. (01/02/2017)
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)
Tax Non-Transparency: The Truth Will Out
  It has become conventional wisdom to lay the ‘blame’ for lawful tax avoidance firmly at the feet of the offshore financial centres. In the April 2016 edition of Alternative Domicile Intelligence, Simon Osborne goes further (01/01/2017)
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)
The Five Falsehoods surrounding IFCs
  There is a false narrative raging across the world in which ordinary citizens are being invited to believe that the general economic malaise is the existence of International Financial Centres (IFC). (01/01/2017)
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)
Jersey: Leading the Way on the Global Stage
  Elena Moran and Mark Rawlins examine how through constant innovation Jersey leads the way in the financial services arena. (01/11/2016)
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)
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)
Private Banking – A Bahamian Specialty
  Alain Kunz examines the Bahamas attractiveness for Private Banking services. (16/08/2016)
Barbados: Recovery with a Purpose
  Sir Trevor Carmichael examines how Barbados has recovered from the financial crisis via forging new paths and consolidating proven ground. (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)
Stays Of Proceedings In Favour Of Arbitration: When Is The Duty To Stay Triggered?
  Alistair Abbott examines the recent Privy Council judgment in Anzen Limited and others v Hermes One Limited. (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)
Bermuda’s Competitive Insurance Advantage
  Chris Garrod examines how recent developments within Bermuda's (Re)insurance sector have given the jurisdiction a competitive advantage over their rivals. (01/07/2016)
Bermuda: A Centre of Excellence
  Greg Wojciechowski examines how Bermuda has emerged as the centre for excellence for ILS structures. (01/07/2016)
Tickled Pink: Rediscovering Trusts in Bermuda
  While known globally for it's stellar Insurance offerings, Randall Krebs examines Bermuda's other successful sector, Trusts. (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)
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)
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)
CISE: Global regulatory standards with pragmatism
  The key to a successfully regulated exchange is combining global standards with a proportionate approach based on business risk, says Fiona Le Poidevin, CEO of the Channel Islands Securities Exchange. (01/03/2016)
Cross-Bailiwick Insolvency: Pooling of Assets and Liabilities of Insolvent Companies
  Nigel Sands and Mathew Newman provide an insightful case study into Cross-Bailiwick Insolvency issues. (01/03/2016)
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)
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)
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)
Protectors: A Tale from Two Islands
  Ewan MacKay provides an insightful case study into the world of trust litigation and the removal of protectors, using Guernsey & Jersey as examples. (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)
Q&A with Jim Gilligan, Carey Commercial Limited and Carey Trustees Limited
  IFC Media speaks to Jim Gilligan, Carey Group, about the business in the Channel Islands and the impact of regulatory changes locally and globally on the financial services sector there. (01/02/2016)
If it quacks like a duck?…The classification and duties of non-trustee power-holders
  With reserved powers legislation available in most offshore jurisdictions, Ashley Fife examines the difficulties regarding the categorisation of powers held by a person other than a trustee as either fiduciary or non-fiduciary. (01/01/2016)
Trust in Jersey’s Adaptability
  Steven Rowland examines how Jersey continues to adapt through the introduction of innovative new ideas and concepts and how it has cemented itself as a leading Trust jurisdiction. (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)
Isle of Man: Sunshine On A Rainy Day
  Philip Knop examines how the future appears bright for the Manx financial sector. (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)
Online Gaming – A Safe Bet?
  With the eGaming sector experiencing unprecedented growth, Craig Brown examines the opportunities and challenges facing the industry. (01/12/2015)
Bend Me, Shape Me… Restructuring & Reshaping Trusts in Bermuda
  Ashley Fife examines options for restructuring and reshaping Trusts in Bermuda to enable trustees to adapt to unforeseen circumstances. (01/10/2015)
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)
Why Incompetence in Banking is Worse than Greed
  Following a series banking crises, Professor Boudewijn de Bruin examines how incompetence in banking is worse than greed. (01/09/2015)
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)
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)
Malta: Governance Initiatives in the Investment Services Sector
  Dr Josianne Brimmer examines recent initiatives in Malta designed to strengthen the investment services sector. (07/07/2015)
UAE: Corporate Governance and the Limited Liability Company
  Ahmed Elnaggar provides an overview of the attraction of the UAE's Limited Liability Company regulation. (07/07/2015)
Anti-Forced Heirship and Anti-Foreign Law Regimes; Time for a Re-Think?
  Shân Warnock-Smith and Andrew De La Rosa examine recent court pronouncements relating to international trust structures and trust litigation. (07/07/2015)
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)
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)
Hong Kong: Regulatory Developments Picking Up Pace
  Gavin Cummings considers recent regulatory developments in Hong Kong and how they are strengthening Hong Kong's regulatory framework. (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)
CRS and Trusts: An Uneasy Alliance
  Andrew Knight and Anthony Markham examine the profound effect the Common Reporting Standard will have on the Trusts industry. (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)
Jersey: Significant Amendments to the Company Law
  Mark Dunlop provides an indepth analysis of recent amendments to Jersey's company law, designed to bring greater flexibility to the jurisdiction's company law regime. (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)
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)
A Golden Opportunity: How Private Equity Can Boost Latin America’s Development
  Rolf Lindsay and Nicholas Pattman examine how private equity is filling the gap left by diminishing state funding for investment in Latin America. (12/05/2015)
Panama: Corporate Regulations Amendments Reinforce KYC Guidelines
  Ivette Martinez and Jorge Ventre examine how recent regulatory changes have reinforced Panama's strict KYC guidelines. (12/05/2015)
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)
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)
Truth Be Told: International Pension Plans in Bermuda
  Ashley Fife examines the current state of play for international pensions in Bermuda. (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)
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 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)
Cyprus Alternative Investment Funds (AIFs)
  Stelia Korniliou examines the legal, regulatory and operational framework providing for Cyprus Alternative Investment Funds. (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)
A Modern Arbitration Framework for the British Virgin Islands
  Alistair Abbott considers how the new Arbitration Act is a welcome update to the BVI's position on arbitration. (01/03/2015)
Transparency and Directors Registration in the Cayman Islands
  Matt Mulry considers the significant steps taken to increase transparency and investor protection in the Cayman Islands funds sector. (01/03/2015)
Trusts and Charities Act Amendments Providing A Positive Impact
  Vanessa Lovell Schrum and Ashley Fife examine the impact of the recent trust and charities act amendments on the Bermuda financial sector. (01/02/2015)
Due Diligence: Here a Regulator, There a Regulator, Everywhere a Regulator
  As the industry comes to terms with the incessant regulatory requirements put upon them, Burke Files considers the struggle for compliance. (01/02/2015)
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)
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)
Transparency and Directors Registration in the Cayman Islands
  Matt Mulry considers the effects the Cayman Islands push towards transparency have had on the jurisdiction's funds industry. (01/02/2015)
Operational Enhancement: The Cayman Exempted Limited Partnership
  Joss Morris examines how recent revisions to the Cayman ELP legislation have improved the existing framework and showcase the jurisdiction's forward thinking mentality. (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)
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)
The Impact of FATCA on Bermuda’s (Re)Insurance Sector
  David Doyle examines the potential impact of FATCA on one of Bermuda's flagship sectors, Reinsurance. (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)
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)
Of the Reserved Settlor and Other Anxieties of International Structures
  Melanie Jones and Tara Frater consider the impact of recent legislative developments such as Reserved Power Trusts and the IB Act on Barbados as a financial centre. (01/12/2014)
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)
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)
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 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)
Financial Service Firms, Boom Goes The Balance Sheet
  In his latest column, Burke Files highlights the importance of checking not just the balance sheet when purchasing a financial services company. (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)
Fast-track Investment Funds Launched in Bermuda
  With Bermuda well known for its ILS offerings, Dawn Griffiths examines how the introduction of fast track investment funds will benefit the industry and increase interest in Bermuda as a fund domicile. (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)
Due Diligence - Insider Trading
  In his latest column, Burke Files highlights a selection of common tactics to be wary of that are used by those attempting to gain an upper hand through insider trading on the stock market. (01/09/2014)
United Arab Emirates – Evolving Legislation
  Eric Milne examines how the UAE has weathered the financial storm through legislative changes to ensure a dynamic economy. (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)
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)
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)
Due Diligence: Our Client Has Been Sanctioned
  With most modern businesses taking on a global form, Burke Files highlights the dangers of international sanctions against countries clients may be operating in. (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)
A Rewrite of New Zealand’s Capital Markets Law
  Penny Sheerin highlights the 'once in a generation' reform of the New Zealand capital markets system following the enactment of the New Zealand Capital Markets Law. (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)
Guernsey: Limited Liability Partnerships
  With Limited Liability Partnerships now available in Guernsey, David Crosland and Jonathan Cheney examine the new law and consider the potential uses for the new structure. (01/06/2014)
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)
EU Succession Regulation and Ireland
  With recent changes to the EU Succession Planning regulations in place, Aileen Keogan examines the potential effects of these changes for Irish clients. (01/06/2014)
The Trust Protector in the US: Welcome Immigrant or Persona Non Grata?
  With US courts finally beginning to formally recognise the trust protector, Alexander Bove considers the implications of this developments and provides a background to the decision. (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)
Why EU Registration of Trusts Matters
  With the EU Parliament voting to introduce a trust registry as part of new AML provisions, Fillippo Noseda considers whether this move is misguided and considers the wider implications for EU citizens. (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)
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)
An Asian Welcome for Offshore
  Frances Woo examines how Asian financial centres have gone from strength to strength in recent years through facilitating global trade and investment. (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)
Due Diligence: NGOs and Charities
  In this month's column, Burke Files examines how the veneer of decency can be used to hide mischief through the use of Charities and NGOs as channels for laundering money. (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)
Hong Kong – Setting the Regulatory Standard
  With Hong Kong well known for it's innovative products and services, Susan Gordon examines how Hong Kong is setting the regulatory standard for other IFCs to follow. (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)
Due Diligence: Digital Currency
  With the usage of digital currencies gaining ever more traction, Burke Files ponders whether the rise of digital currencies such as Bitcoin could lead to the end of traditional brick and mortar banking. (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)
Segregated Structures – An Offshore Innovation
  While segregated structures have been common place in offshore jurisdictions, Alan Dickson highlights the growing use of Segregated Portfolio Companies in Asia to structure investments into China. (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)
Enforcing BVI Equitable Share Mortgages in Asia – Receivership
  With BVI companies commonplace in Asia, Robert Foote and Faye Griffiths examine the use of equitable share morgages in the region. (01/03/2014)
Hong Kong Financial Reform – Viva La Resolutión!
  With inevitable change on the horizon, Alan Ewins examines Hong Kong's progress in taking the initiative in implementing financial reform. (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)
Caribbean IFCs Come of Age, What's Next?
  Elise Donovan examines what’s to come in the future for Caribbean IFCs after several decades of fighting to gain acceptance of their role as conduits in a dynamic, competitive global economy. (01/01/2014)
Due Diligence Fails
  Burke Files discusses the problem of due diligence in government and why the best due diligence systems provide an open and authentic exchange of information. (01/10/2013)
Recognition for Cooperation: A Taxing Process
  Martin Livingston discusses the Cayman Islands, where the government has taken many steps to enhance its cooperation with international regulators, while dealing with stereotypes held by the Tax Justice Network, certain NGOs and certain of the media. (01/10/2013)
De-Centralised Due Diligence
  L Burke Files discusses the idea of centralisation in relation to due diligence, which was central to a publication by the Basel Committee on Banking Supervision - October 2001 on Customer Due Diligence for Banks. (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)
Where is Your Data and Why it Matters
  In light of the recent media storm surrounding NSA whistleblowers and data privacy, Richard Douglas discusses the importance of making sure your data is secure, with the world relying on staying connected. (01/07/2013)
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)
Guernsey – Substance Over Form
  Chief Minister of Guernsey Peter Harwood examines the island’s great success in the financial services industry over the past few decades, looking at the range of products which help Guernsey to attract and promote good business. (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)
Jersey: Flight to Quality in the New World of Wealth Management
  Following on from the recent Private Client Conference, Geoff Cook highlights the recent flight to quality regarding Jersey's wealth management industry. (01/06/2013)
FATCA: Be Careful What You Wish For
  Nick Matthews examines the potential pitfalls facing individuals and firms complying with FATCA. (01/06/2013)
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)
Guernsey: The Continuing Evolution of an IFC
  Fiona Le Poidevin examines Guernsey’s continued evolution as an International Finance Centre, at the forefront of adopting new regulatory and tax standards, while at the same time expanding its range of services. (01/06/2013)
What Does the Future Hold for IFCs?
  Simon Harding examines the future of IFCs, including what tactics they can adopt and what products and services they can introduce to survive in a febrile political atmosphere. (01/06/2013)
IFC Economic Report – Q&A with Dr Angelo M Venardos
  The IFC Economic Report speaks to Dr Angelo M Venardos, Heritage Trust Group in our Asia Outlook feature. (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)
A Question of Trust: Jersey and Guernsey Trust Law Evolves
  Paul Matthams examines recent changes to trust legislation in both Guernsey and Jersey, showcasing their continually evolving and sophisticated regimes. (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)
FATCA: Implications for Trusts and Trustees
  Jay Krause and Theodore Ahlgren examine the implications of FATCA regulations, which will affect virtually all non-US trust companies and many family trusts and investment vehicles. (01/05/2013)
The Regulatory Hydra: Larger Issues for Asian PWM in the Year of the Snake
  Alan Ewins discusses the ever growing list of regulatory changes to the financial services industry in Hong Kong, and pieces together the key issues effecting Asian finance centres. (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)
Due Diligence: Investigating the Investor
  In his latest column, L Burke Files discusses the process of due diligence investigations and explains why it is so important to do your due diligence on investors prior to disclosing information. (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)
Time to Take Control of the Cost of Compliance
  With the cost of compliance ever increasing, Michael Luderer, argues none can afford to gamble on being able to muddle their way through. (01/04/2013)
Now Welcoming Debtors - The US as an Asset Protection Jurisdiction
  As more and more US States are adopting asset protection trust legislation, Alexander Bove examines the reasons behind this switch after 100 years of settled law. (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)
‘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)
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)
The Bahamas: Innovation at the Heart of Financial Services
  Aliya Allen discusses the success story that is The Bahamas, which have produced ideal conditions for a range of clients to manage their wealth efficiently in comfort and style. (01/02/2013)
Regulatory Evolution in the Cayman Islands
  Marc Parrott examines the constant efforts of the Cayman Islands to maintain its world-wide appeal to sophisticated financial industry participants by constantly evolving its regulatory system. (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)
Caribbean IFCs, Emerging Economies and Shifting Goalposts
  So much can change in a year, Lorna Smith reviews her own forecasts of a year ago on the future of Caribbean IFCs, during which time they have faced significant challenges from ‘onshore’, particularly within the EU. (01/02/2013)
The BVI: An Innovative and Forward Looking Global Financial Centre
  Elise Donovan discusses one of the world’s leading finance centres, the British Virgin Islands, which has ensured its stability through close relations with both the BVI Government and private sector. (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)
Hedge Funds and Transparency: A Right to Reply
  Anthony Travers discusses the hedge fund industry in the Cayman Islands, explaining his disagreements with recent analysis on the jurisdiction in publications such as the Financial Times. (01/02/2013)
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)
BSX and the Global Capital Markets
  Greg Wojciechowski discusses the Bermuda stock exchange, which continues to prove itself on the world stage by being innovative and entrepreneurial in approach since its inception. (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)
Due Diligence – Innovation
  In his latest column, Burke Files, FEE Inc examines the reasons behind the bankruptcy of Michael Porter's Monitor Group and warns there is no short cut to fiscal alchemy (01/02/2013)
Hong Kong: Compliance Clarity on Sales of Investment Products
  Lam Wing Wo examines the regulatory requirements in Hong Kong affecting both corporate customers and investment products, which have been clarified by the Hong Kong Monetary Authority (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)
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)
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)
Due Diligence: Sanctions and Insurance
  Burke Files examines the curious methods Iranian Vessels use, including IFCs to get around sanctions imposed on them. (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)
Global Shell Games: A Mystery Shopping Experiment in Know Your Customer Standards
  Michael G Findley, Daniel L Nielson and Jason Sharman provide an in depth look at their recent research into Shell Companies and KYC standards highlighting flaws in compliance in some surprising jusisdictions. (01/12/2012)
The Tide
  Marcus Killick provides analysis of recent regulatory pressures effecting Finance Centres. (01/12/2012)
Offshore Voice: British Virgin Islands - The Unreported Benefits of ‘Offshore’
  Elise Donovan, the Executive Director of the BVI IFC, speaks to the IFC Review about the success of the British Virgin Islands as an international finance centre and about how the BVI IFC addresses the negative premise of being ‘offshore’. (01/12/2012)
The Big Debate: IFCs - Good for the Global Economy?
  We asked leading commentators from across the international finance industry – opponents and proponents alike the same question – IFCs: Good for the Global Economy? (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)
Bermuda Reinsurance Market – Recent Trends
  Following the massive Catastrophe losses seen throughout 2011, Erica Robinson-McLeod, Appleby assesses recent trends within Bermuda's robust Insurance and Reinsurance sectors. (01/11/2012)
CPAs are Not Fraud Auditors or Security Professionals
  Burke Files, in the latest of his series of regular columns examines the common misconception that auditors and CPAs are a seal of approval on the financial state of a business and it's compliance. (01/11/2012)
FATCA’s impact on Caribbean Financial Businesses on the Eve of the Final Regulations
  With FATCA looming on the horizon, David Conen, KPMG examines why Caribbean IFCs can no longer simply bury their heads and must start preparing sooner rather than later. (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)
Jersey Provides the International Funds Community with Stability and Flexibility
  Geoff Cook, Jersey Finance highlights how stable and flexible Jersey's fund regime is and provides an insight into Jersey's approach to the EU's AIFM Directive (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)
Due Diligence from the Corner
  Burke Files highlights a real Catch 22 situation in regards to ensuring a clients compliance and the curious solution required to solve the dilemma. (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 Future for Caribbean IFCs – A New Order
  Avinash Persaud casts his expert eye over what the future holds in terms of regulatory challenges and potential opportunities Caribbean IFCs may face (01/09/2012)
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)
Anguilla’s Increasingly Prominent Role in International Finance
  Pam Webster, Webster Dryud Mitchell examines recent legislative developments in Anguilla that have put the jurisidiction on the map 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)
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 International Due Diligence Association – Setting Standards
  Burke Files, FEE INC, in his most recent column, discusses the rapid evolution of the International Due Diligence Association and its importance to due diligence professionals. (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)
Cayman-China Relations Flourish
  There has been a rapid rise in the number of HNWIs in China and with many IFCs competing for their business, Dax Basdeo highlights how Chinese investors have been using Cayman investment structures for decades (01/06/2012)
Technology and Regulatory Changes
  Peter Newman, Microgen examines how technology can assist but not save companies from the recent onslaught of regulatory changes. (01/05/2012)
Formal Assurance – An Issue Companies Cannot Ignore
  Ian Jauncey, Itex examines how data control and assurance is crucial for financial companies due to the rising levels of regulation, risk and compliance. (01/05/2012)
Due Diligence and Bad Assumptions
  Burke Files examines how we suffer from heuristics and biases and how these effect everyday life and how we do business. (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)
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)
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)
The Labuan Trading Company – Best of Class in Asia
  Mike Grover highlights the attractiveness of Labuan's tax benefits for businesses. (01/01/2012)
Samoa's Special Purpose International Companies
  Intetrust examine the recent legislative changes that have brought about the introduction of hybrid companies in Samoa (01/01/2012)
The Gathered Storm
  Marcus Killick considers the economic crisis in Europe and examines what is being done to resolve the situation and what role regulators must play to lift the economy from the ‘brink of the abyss’. (01/01/2012)
International Financial Centres and the US Government
  ‘The US government has for many years taken a deep interest in IFCs, viewing them with stringent concern’ – Richard Horowitz assesses the repercussion of the US government ‘interest’ in IFCs. (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)
Corruption and The Economy of Favours
  Burke Files highlights the need to beware when taking on new clients and highlights this through the economy of favours (13/12/2011)
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)
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)
The Bahamas’ Legislative Developments: Realising Innovation by Capitalising on Experience
  Aliya Allen examines recent legislative changes in the Bahamas in 2011 following the passing of 15 financial services related bills. (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)
Bermuda Legislative and Regulatory Update
  Karen Corless, Dawn Griffiths, David Doyle & Kent Smith provide an update on legislative and regulatory developments over the past year in Bermuda. (01/12/2011)
An Active Year for Legislators in the Cayman Islands
  Julian Ashworth highlights recent legislative changes in the Cayman Islands with a focus on changes to fund legislation (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)
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)
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)
Bermuda Takes the Lead in Caribbean Interests
  Laura Hersey provides an examination of how important Insolvency II equivalency is to Bermuda, while still protecting the commercial viability of its Captive Insurance sector (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)
Commercial Law Developments in the British Virgin Islands
  Michael Burns & James McConvill from Appleby examine how with ongoing regulatory reform the BVI is proving that it is setting the international standard for ‘offshore’ business. (01/12/2011)
Q&A with Richard Coles, Chairman of Cayman Finance
  In a frank interview with the Caribbean Review Richard Coles, Chairman of Cayman Finance discusses the impact the current economic climate has had on Cayman as an IFC and where he sees opportunities for growth in Cayman's many financial services. (01/12/2011)
Cayman Retains Dominance Amid AIFM Directive Focus
  With a constant stream of new regulatory requirements as a result of the continuing financial crisis, Ingrid Pierce and Tim Clipstone examine how Cayman has managed to successfully maintain its position as a leading jurisdiction for hedge funds. (01/12/2011)
Divide and Conquer: A New Chapter in the History of the Cayman Islands Judicial System
  Bernadette Cary and Erik Bodden, Conyers Dill & Pearman, look at the establishment of the Financial Services Division within the Grand Court of Cayman and the important role it will play in maintaining Cayman Islands’ reputation as a leading IFC. (01/12/2011)
Offshore Regulation: A Game Plan for the Cayman Islands?
  With Cayman now satisfying the OECD's criteria regarding Tax Transparency, Anthony Travers highlights the need for new requirements for those hoping to label offshore jurisdictions 'Tax Havens' (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)
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)
BVI Commercial Court Enhances Jurisdiction’s Profile
  Hélène Anne Lewis considers the importance of the British Virgin Islands establishment of a Commercial Court and how it has helped solidify the islands’ reputation as a leading International Finance Centre. (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)
A Look at 20 Years of Anti-Money Laundering: Does the System Work?
  Jason Sharman examines 20 years of international anti-money agreements and assesses their effectiveness in the face of the growing costs incurred ensuring compliance with international standards. (01/10/2011)
Guernsey Primed for the Emerging Markets
  Peter Niven examines the Island’s rebound from the financial crisis and the steps taken to supplement business flows from the traditional UK and European centres with new streams from the emerging markets. (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)
Custodians and the AIFMD – The Locusts vs the Termites!
  Peter O’Dwyer looks at the onerous depository rules being introduced in Europe and assesses how they are threatening the regions previously highly successful and popular funds regime. (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)
Looking Forward as Jersey Celebrates 50 Years in Financial Services
  As Jersey’s financial services industry turns 50, Geoff Cook examines how the market has changed for the island finance centre and considers how Jersey can stay competitive in the industry today. (01/08/2011)
Wealth Management – The Global Trends
  Michael Olesnicky takes a bird’s eye view of the wealth management industry and assesses the global trends and major shifts taking place within the industry (01/07/2011)
The Demystification of the BVI Financial Services Industry: The new Financing and Money Services Act, 2009
  Cora Miller looks at the detail behind the BVI Financing and Money Services Act and considers how the act establishes a regulatory framework on par with international best standards (01/06/2011)
Tax planning for US Customers: Compliance, Compliance, Compliance
  Denis Kleinfeld and Howard Fisher comment on the battle between the US government and holders of undisclosed offshore accounts and examine the details of the second voluntary disclosure program (01/04/2011)
What’s up, Doc? Asian regulation in the Chinese Year of the Rabbit
  Alan Ewins examines how Asia will need to make its position as part of the overall global process of financial regulation clear to ensure that it can influence the nature and speed of change (01/03/2011)
Improved cooperation to counter offshore non compliance
  The Director of the OECD’s Centre for Tax Policy Administration, Jeffrey Owens updates us on the progress being made with offshore non compliance (01/02/2011)
Modern Culture
  Marcus Killick comments on the nature of financial regulation since the credit crisis and lays out why legislative and regulatory change is fruitless without a change in culture in significant parts of the finance sector (01/02/2011)
In Search of HIRE ground: FATCA Provisions of the HIRE Act Create Extensive Compliance Burden
  Jay Krause and Chris McLemore of Withers examine how non-US investors and institutions will need to comply with the HIRE Act or consider limiting involvement with US customers and markets (01/01/2011)
Emerging World Governance: What Does it Mean for International Financial Centres?
  Richard Hay of Stikeman Elliott provides an insightful commentary on the emerging world governance agenda for IFCs with France at the helm of the G8 and G20 in 2011 (01/01/2011)
Ill-Founded Criticism and the Future of the Offshore Centre
  Anthony Travers of Cayman Finance provides a forthright commentary on what he describes as the ‘misconceived’ regulatory response to the financial crisis by the US and EU. (01/12/2010)
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)
The Future for Offshore Financial Centres
  L Burke Files looks at how OFCs can differentiate themselves to ensure they have the competitive edge (01/09/2010)
Making Ireland Fully Compliant
  Cormac Brennan of McCann Fitzgerald Solicitors examines the new anti-money laundering legislation in Ireland. (03/07/2010)
Private Equity Conflicts of Interest: A Delicate Balancing Act
  Rolf Lindsay and Sheryl Dean of Walkers lead private equity practitioners with potential conflicts of interest to safe ground (02/06/2010)
Seoul Food for Thought
  Alan Ewins of Allen & Overy considers the teething problems Korea has faced in its efforts to modernise its economy (02/06/2010)
Securities and Investment Business Act, 2010
  Simon Schilder explores BVI's Securities and Investment Business Act, 2010.. (05/05/2010)
The Swedish Stability Fund and Stability Fee
  Sweden's Minister of Finance explains the Swedish Stability Fund and Stability Fee (05/05/2010)
New International Initiatives – Levelling the Playing Field?
  Marcus Killick discusses the widened supervisory remit of the Financial Stability Board and its likely impacts on world finance (05/05/2010)
Asian Regulation in the Year of the Tiger: Pussy-Cat or Man-Eater?
  Alan Ewins considers how various jurisdictions within Asia have fared in the credit crunch, diagnosing a struggle “between the creation of internationally coherent markets and, in some places more than others, the protection of the home patch.” (02/03/2010)
Taking Forward the G20 Tax Transparency Agenda
  Jeffrey Owens measures progress among IFCs in the quest for tax transparency, and states the case for continued regulation as new market economies emerge. (02/03/2010)
Brussels IV – the Draft EU Succession Regulation
  Michael Parkinson examines the long-awaited draft EU Succession Regulation, known as Brussels IV, highlighting some of the potential difficulties of its passage to law across EU member states. (02/03/2010)
Congressional Tax Proposals May Significantly Impact the Global Financial System
  John C Taylor and L Wayne Pressgrove on the new, Obama-backed ‘Fat Cat Provisions’ and their potential for international controversy. (03/02/2010)
The Alternative Investment Fund Managers’ Directive
  Peter O'Dwyer outlines the shortcomings of the AIFMD and the dubious logic of its chief detractors. (12/01/2010)
A New Dawn for Alternative Assets
  Ravi Bulchandani of Barclay’s Wealth reveals why he sees plenty of scope for optimism in the alternative investment industry in this in-depth review. (12/01/2010)
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)
Barbados: a proposed new regulatory framework
  Dr. Trevor A. Carmichael looks at the potential benefits of regulatory consolidation under the FSC. (01/11/2009)
Guernsey: Transparent yet confidential in a brave new world
  Guernsey featured alongside the United Kingdom and United States on the OECD White List that was published at the conclusion of the G20 summit in London at the start of April. Here, Peter Niven, Chief Executive of Guernsey Finance, tackles the issues (04/09/2009)
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)
Taxing times for anti-money laundering
  Marcus Killick casts an eye over a recent US senate report that, amongst other things, calls for the introduction of the Stop Tax Haven Abuse Act. (01/06/2009)
Standards? Make mine a double!
  With regulation in most offshore centres now at least matching that of their "onshore" counterparts, Marcus Killick argues it’s time for the Financial Stability Forum to treat them equally (08/01/2008)
The perfect storm – hedge funds in a time of uncertainty
  With the hedge fund industry now a huge force in the global economy and reliant on predictive models, Marcus Killick argues that appropriate legislation may be necessary and emphasises the need for offshore centres to enter the debate. (01/07/2007)
Hedge fund regulation and the SEC
  Peter O’Dwyer assesses the SEC’s attempts to regulate hedge funds in the US (22/01/2007)