Latest Articles
Bermuda’s Reformed Charities Regime
  Read about Bermuda’s new Charities Amendment Act 2018 and find out what steps charity trustees of existing privately funded Bermuda charities will need to follow next. (02/10/2019)
Q&A with David Lidington, Minister of the Cabinet Office
  The UK’s secure relationship with the British Overseas Territories has been thrown into question following the UK parliament's decision to implement public registers of beneficial ownership. (01/10/2019)
TISE: A Future Focused Exchange
  Mark Oliphant, Head of Communications at The International Stock Exchange Group (TISEG), looks at the innovative approach of The International Stock Exchange. (01/10/2019)
Q&A with Petr Ježek
  The IFC Economic Report discusses the legitimacy and relative strengths and weaknesses of the EU tax blacklist with Petr Ježek, MEP and Chair of the Special Committee on Financial Crimes, Tax Evasion and Tax Avoidance. (01/10/2019)
THE OECD, the EU and Tax Fraud – but Whose?
  The OECD and EU and their numerous academic fellow travellers have, since 1998, been engaged in perpetrating upon their putative masters in the G20 (and the peoples whom they are paid to serve) a massive intellectual fraud embracing economics, law, p (03/09/2019)
The UWO – How Far Can It Go?
  There can be no doubt that financial crimes are committed and there is no question that the rule of law must be brought to bear with full force. But should combating crime mean having to create a hostile environment for wealth? (03/09/2019)
The Future of State Sovereignty and Taxation in The European Union.
  Giving up independent taxation would wrench a crucial element of economic sovereignty out of the hand of national governments. The question cannot be considered in isolation; it is part of the entirety of the EU’s economic and political environment (03/09/2019)
OECD Addresses Tax Transparency Risks Linked to Citizenship and Residence by Investment Programmes
  In September 2018, almost 90 jurisdictions automatically exchanged information pursuant to the OECD/G20 Common Reporting Standard (CRS), allowing tax authorities to gain insights in the financial accounts held by their taxpayers abroad. (03/09/2019)
TCSPs: The New Gatekeepers of the Financial System
  Recent developments in Anti-Money Laundering (AML) legislation are an indicator of the trend. In the last 12 months, there has been a flurry of new initiatives for practitioners and advisors to keep abreast of. In June 2018, the EU passed the Fifth A (03/09/2019)
Trusts and Latin America: A Walk Down Memory Lane.
  The trust is a highly flexible and adaptable instrument, as it can perform in a variety of venues and fulfil many needs. The needs of family groups in Latin America, especially in the absence of reliable institutional and economic sanctuary, make the (03/09/2019)
Trade Wars Slow Economic Growth, Harm Welfare, and Push Assets Abroad
  Protectionist policies will likely end up pushing even more capital away from domestic coffers and towards offshore financial centres, resulting in even more sluggish U.S. economic growth. (01/08/2019)
As the Blockchain Revolution Moves Offshore, What are the Challenges?
  As the Cayman Islands, Bermuda, the BVI and other offshore jurisdictions position themselves as FinTech hubs, there are certain regulatory risks and challenges that each jurisdiction must overcome in this new blockchain era. (01/12/2018)
How Digitalisation Will Change Fund Distribution?
  The funds distribution supply chain is fragmented and opaque, but digitalisation offers a way forward. Digital collaboration with wealth managers and client advisors will be an important feature of this new world. (01/11/2018)
Beyond the Tipping Point: IFCs, Cryptocurrencies, Blockchain and ICOs
  With any innovation, particularly one with the potential scale of blockchain, there are going to be early adopters, a growing mainstream, and those who embrace it only once a tipping point has been reached. (01/11/2018)
Offshore Perceptions: Where Are We Now?
  Issues such as client confidentiality and tailored legislation are now less important to clients. Ease of doing business, reputation with the public and political stability are now valued more. (01/11/2018)
Could US Tax Reform See Increased Offshore Investment?
  Above and beyond arresting the pace of inversions, the centre-piece advertised benefit of the TCJA was that it would re-energize investment in domestic economic activity. But has it? And will it? (01/11/2018)
Blockchain and Privacy
  Does blockchain really bear privacy advantages by design? Matthias Berberich, Counsel at Hengeler Mueller assesses blockchain's strengths and weaknesses from a data protection standpoint. (01/11/2018)
Which Countries Win and Lose if the EU’s Digital Taxation Plans Are Adopted?
  Stan Veuger at the AEI gives his assessment of the European Commission's proposed directives on the taxation of the digital economy. (01/11/2018)
The Rights and Wrongs of Beneficial Ownership Registers
  There is no international standard concerning the publication of information held on beneficial ownership registers. The publication of information raises serious legal issues. (01/11/2018)
Can IFCs Build a Brand Around Cybersecurity?
  Today, the stakes are high for international finance centres (IFCs) as cyber criminality becomes an ever more prevalent and increasingly insidious menace. (01/11/2018)
Can Blockchain Curb De-risking and Improve Correspondent Banking Services?
  Distributed ledger technology and blockchain can help countries faced with the closure of correspondent banking accounts, but coordination, cooperation and governance will matter more than technology. (01/10/2018)
Blockchain ‘Briefly’
  David Shrier, Associate Fellow at Saïd Business School explains blockchain in simple terms. (30/09/2018)
The Financial Sector – A Key Driver for Sustainable Growth
  Liechtenstein, one of Europe's smallest countries, demonstrates that a principality of only 38,000 inhabitants can make a real contribution to reaching the SDGs. Liechtenstein offers an institutional framework for sustainable development and economic (30/09/2018)
Malta: A Jurisdiction at the Forefront of DLT Regulation
  Jurisdictions such as Malta and Singapore are leading the way in the creation and development of structures for clients, building businesses involving cryptocurrencies, digital assets and blockchain technology. (30/09/2018)
Barbados' Chance to Lead in DLT Innovation is Now
  The rate at which the various island states are embracing FinTech varies. However, many small jurisdictions and their governments are sitting on what could be classified as a hotbed of opportunity. (01/09/2018)
Offshore: The Leaders, the Trends and the Opportunities
  Dan Wise looks at why certain IFCs prosper. He discusses regulation and investment opportunities, and opines on the implementation of public registers of beneficial ownership in the British Overseas Territories. (01/09/2018)
Guernsey Goes For Green
  Guernsey, already a leading funds jurisdiction, is developing its position as a centre for green and impact investment. (01/09/2018)
In the Chair …Anthony Travers, Travers Thorp Alberga
  The IFC Economic Report invites Anthony Travers to discuss Westminster’s public register demands and asks if existing tensions could result in a push by some of the Overseas Territories to break away from Britain. (01/09/2018)
It’s Never Gonna be Like it Was: Smart Ledger Futures for IFCs
  Can IFCs be the world’s home for central (and increasingly trusted third parties)? Professor Michael Mainelli discusses sustainable strategies for IFCs, delving into blockchain and smart ledgers as one potential area for growth. (01/08/2018)
The Big Debate: How Credible are Tax Haven Blacklists?
  Dr Patrick Emmenegger and Katrin Eggenberge from the University of St. Gallen present their stance. (31/07/2018)
IFCs, ICOs and Blockchain: Time to Pay Attention
  IFCs are, to put it mildly, ‘at odds’ when it comes to cryptocurrencies. (31/07/2018)
Five things the City Must Get Right to Guarantee its Lead Post-Brexit
  How can the UK create a more flexible, competitive and vibrant financial industry? (01/07/2018)
Caribbean IFCs and the New World of Cyber Risk Management
  ...after decades of ‘flying under the radar’, there is now much greater transparency and knowledge globally of where Caribbean International Financial Centres (IFCs) are, what they do and who makes use of them. (01/07/2018)
By Accident or Design: Bermuda’s Unique Variation Provision
  Much of Bermuda’s current legislation is based on English equivalents. However, from time to time, there are differences between English and Bermuda legislation that create unique opportunities. (01/07/2018)
The New BVI Limited Partnership Act
  Despite having been hit by two major hurricanes in September 2017, the BVI continues to demonstrate its commitment to being a leading IFC with the enactment of the new Limited Partnership Act. (01/07/2018)
Doing Business in Jamaica: Investing in Jamaica
  Jamaica has shown significant growth in its business environment through the implementation of numerous reforms and initiatives aimed at simplifying procedures and regulations for doing business on the island. (01/07/2018)
Belize at a Glance: Companies, Trusts and Funds
  A look at three of Belize’s most successful business vehicles; the Belize International Business Company, the Belize International Trust and Belize mutual funds. (01/07/2018)
Transparency and Compliance: The Russian Family Office View
  Andrey Pozhitkov, Head of Business Development at UFG Wealth Management discusses the current tense relations between Russia, the US and UK and how this affects the work of the Russia family office. (30/06/2018)
Barbados: Committed to Maintaining its Standing as a Jurisdiction of Choice
  Barbados' H Wayne Lovell discusses what is a very difficult balancing act for IFCs -- preserving an attractive business environment while complying with BEPS and EU initiatives. (30/06/2018)
Investment Funds in Bermuda: Winds of Change
  2018 is likely to be a year of change and opportunity for Bermuda generally, and for the investment fund, asset management, insurance and legal sectors in particular. (29/06/2018)
On Global Tax Matters Boardroom Uncertainty Prevails
  US Tax Reform, BEPs, taxing the digital economy: PwC's David Prestwich tackles some of today's key global tax issues and quandaries. (29/06/2018)
Trusts: Control ‘Freakery’ and the Dangerous Game of Shams
  The recent decision of an English High Court judge has again shone the spotlight on the issue of sham trusts, at least as viewed by the English court. (01/06/2018)
Is ‘De-Risking’ Waning?
  Krishna Srinivasan, Deputy Director of the International Monetary Fund’s Western Hemisphere Department offers hope for positive change in correspondent banking relationships across the Caribbean. (01/05/2018)
International Financial Centres: Over-Regulation and the Rule of Law
  "It seems that as small jurisdictions comply with one blacklist, yet another one emerges demanding compliance," explains Gilbert Morris. (01/05/2018)
Cayman: Turning International Scrutiny into Opportunities
  Cayman Islands’ ability to ‘weather the storm’, that is, maintain its commercial success while complying with an ever-increasing barrage of global initiatives, tells the true story of why the jurisdiction remains a leading international finance centr (29/04/2018)
London’s Offshore Financial Services Future
  As a financial centre, London has long had an ‘offshore’ feel about it. Post Brexit, those offshore characteristics are likely to strengthen, with implications for the UK’s regulation, taxes and infrastructure. (01/04/2018)
BEPS, tax haven blacklisting and AML/CFT with Sean Hagan of the IMF
  The IFC Economic Report discusses BEPS, tax haven blacklisting and AML/CFT with Sean Hagan, General Counsel and Director of the Legal Department at the International Monetary Fund. (01/04/2018)
China’s Belt and Road: Offshore Involvement
  The financing of the anticipated US$5 trillion needed over the next five years for the Belt and Road through loans and capital-raising will require the investment of a variety of financial institutions and firms. (01/04/2018)
Offshore Faces Push to Demonstrate Credibility
  Regulation is a leading cause of uncertainty within the offshore industry, amid downward pressure from FATCA, the OECD’s Common Reporting Standard and BEPS, the EU’s AIFMD, and the UN’s Anti-Money Laundering Convention. (01/03/2018)
In Search of Tax Solutions for the Digital Economy
  "With cross-border operations, it is inevitable that questions arise about where exactly profits are made and where they must be taxed." (01/03/2018)
Sinks and Conduits: Identifying Offshore Financial Centres by using Big Data
  The University of Amsterdam researchers found that the offshore industry is in fact a complex network of financial conduits, which involve many of the traditional ‘onshore’ centres. (01/03/2018)
How High Net Worth Individuals Can Respond to the Global Tax Transparency Agenda
  The global shift towards tax transparency may present some challenges for HNWIs, their advisors and International Finance Centres, however, it also presents new opportunities for those who successfully understand and respond to the new paradigm. (01/02/2018)
The Guernsey ICC and Longevity Risk Transfer
  2017 saw Guernsey underline its position as the ‘go-to’ jurisdiction for longevity risk transfers with the announcement of two further deals. (08/01/2018)
In the Chair: Richard Collier interviews Pascal Saint-Amans
  Richard Collier from the Centre for Business Tax at Oxford University discusses BEPS and international standard setting with Pascal Saint-Amans, Director of the Center for Tax Policy and Administration at the OECD. (01/01/2018)
An Offshore Perspective on Hong Kong and Shanghai: Rivals or Partners?
  A look at recent trends in the bonds and funds markets to illustrate how cities such as Hong Kong and Shanghai may benefit from the use of offshore structures. (31/12/2017)
A Modern Finance Environment for a Complex World
  Guernsey Finance Chief Executive Dominic Wheatley explains how Guernsey’s financial services sector has remained at the forefront of innovation in the past year and is utilising its expertise across a variety of asset classes. (30/11/2017)
Q&A with William Mason, Director General of the Guernsey Financial Services Commission
  In an interview with IFC Guernsey, William Mason discusses the obstacles and opportunities that maintaining a robust regulatory regime presents for the Island’s financial services sector and its reputation on the international stage. (30/11/2017)
Reimagining the BVI Advantage
  Diligent, vigilant and resilient: Hélène Anne Lewis discusses the BVI ’s determination to excel as an international finance centre. (01/11/2017)
The Bahamas: Compliance and Innovation in Lockstep
  Tanya McCartney discusses the evolution of the Bahamas cornerstone product and service offerings, including trusts and funds and reveals her views on regulatory change. (01/11/2017)
Citizenship by Investment: The Evolution of Citizenship as a Commodity
  An exploration of the history of citizenship by investment, highlighting the characteristics that have enabled select countries to emerge as beacons of stability and consistency. (09/10/2017)
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)
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)
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)
Case Study: The Portuguese Golden Visa
  With competition between residency programs heating up, Tiago Camara examines the attractiveness of Portugal's Golden Visa program. (01/11/2016)
Citizenship Case Study: Antigua & Barbuda
  Patrick Peters provides an overview of the Antigua & Barbuda Citizenship by Investment program. (01/11/2016)
China’s HNWI Growth Provides Opportunities for the BVI Financial Sector
  Claire Abrehart examines the opportunities the growth in the number of Chinese HNWI's provides for the BVI (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)
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)
How Dual Citizenship Can Define Your Future
  With the rise of Citizenship by Investment programs showing no signs of abating, Christian Kalin considers the benefits of acquiring multiple citizenships. (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)
The Bahamas: An Insurance Gateway to the World
  Peter Strauss examines how The Bahamas insurance offerings attact insurers worldwide. (16/08/2016)
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)
Nevis: A Global Wealth Manager’s Paradise
  Midge A Morton examines the attractiveness of Nevis for wealth management solutions. (01/08/2016)
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)
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)
“Disappointed” Protectors
  Shan Warnock Smith and Andrew De La Rosa examine the role of trust protectors and provide an update on recent trust litigation cases. (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 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 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)
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)
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)
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)
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)
Isle of Man: Sunshine On A Rainy Day
  Philip Knop examines how the future appears bright for the Manx financial sector. (01/01/2016)
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)
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)
Real Estate Investment into London and Europe
  Martin Paul and Richard Le Liard examine why the Channel Islands are the destination of choice for Asia and Middle East investors investing in real estate in London and Europe. (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)
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)
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)
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)
Mauritius: More Than Just White Sandy Beaches…
  Ludovic C Verbist examines the wide appeal of Mauritius' financial service offerings. (09/06/2015)
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)
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)
African Due Diligence
  As a continent full of differing laws, languages and customs, Burke Files provides an insight into conducting due diligence in Africa. (12/05/2015)
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)
Enhancing Your Global Presence
  Micha Rose Emmett examines how taking advantage of the benefits of a second citizenship can enhance your global. (01/05/2015)
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)
Truth Be Told: International Pension Plans in Bermuda
  Ashley Fife examines the current state of play for international pensions in Bermuda. (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)
Latin America in a Time of Enlightenment
  Derek Sambrook considers the financial state of affairs in Latin America and examines whether the region is entering a time of enlightenment. (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)
Due Diligence – Studies Show…
  Burke Files examines just how scientific some studies and research are when used to support company claims. (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)
Case Study: The Dominica Citizenship by Investment Program
  Micha Rose Emmett provides an insightful case study of Dominica's Citizenship by Investment program. (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)
Due Diligence: M&A Sans Investment Bankers
  Burke Files examines the diminishing role of the Investment Banker in the M&A arena. (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)
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)
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)
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)
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)
The BVI VISTA Trust: Celebrating Its 10 Year Anniversary
  Lawrie Kearns and Lara Mardell, Ogier, consider the lasting impact of the BVI VISTA Trust as it celebrates 10 years since its arrival on and revolution of the private wealth structuring landscape. (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)
Due Diligence For Asset Recovery
  Burke Files examines potential pitfalls for Due Diligence investigations into fraud feasors. (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)
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)
Due Diligence In The MENA
  Investors work in a global environment, L Burke Files highlights the essential need to understand local cultures and customs to succeed in business. (01/11/2014)
Are International Bureaucrats Winning the War Against Low-Tax Jurisdictions and Fiscal Competition?
  With the global financial industry under pressure from international regulatory initiatives, Dan Mitchell and Brian Garst examine if this regulatory zeal has gone too far. (01/11/2014)
IRS Provides Potential Amnesty for Certain US Taxpayers with Offshore Income and Assets
  With the net closing in regarding compliance with FATCA, David Neufeld examines the latest instructions from the IRS regarding a potential amnesty for some US taxpayers. (01/11/2014)
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 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)
Looking Through the Porthole to Maltese Citizenship
  Following the passage through parliament of Malta's Citizenship by Investment programme, George Mangion considers the benefits of acquiring Maltese citizenship. (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)
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)
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)
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)
Malta - Using Innovation to its Advantage
  David Borg examines how Malta has transformed itself from a tourism dependent economy to the vibrant financial centre it is today. (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)
Beware of the ‘Blue Vase’ Syndrome: Trends in Trust Litigation
  Shan Warnock Smith highlights recent trends in Trust litigation while highlighting the dangers of 'Blue Vase' syndrome. (01/07/2014)
Due Diligence: Red Flags On Investment Schemes
  In this month's column, Burke Files shares what he considers some of the most obvious red flags to avoid when it comes in to making an investment. (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)
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)
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)
Nevis: A Sophisticated Wealth Management Hub
  Jan Dash and David Neufeld highlight the expertise and services Nevis has to offer as a financial centre. (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)
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)
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)
Malta - An IFC Gaining Strong Growth Traction
  With Malta making its mark on the global financial stage, Kenneth Farrugia highlights the reasons why the jurisdiction is considered such a 'stable ship'. (01/04/2014)
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)
Challenges for Wealth Structuring in Asia - and a Potential Solution
  With the unique needs of Asian clients comes unique structures designed to cater to their needs, Paul Christopher, Mourant Ozannes examines the exciting structures available to Asian clients. (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)
In the Chair with Mark Simmonds MP
  Part of Mark Simmonds MP’s remit at the Commonwealth Office is providing support for the Overseas Territories. IFC Media spoke to Mr Simmonds about what this support entails, particularly with relation to IFCs. (01/03/2014)
Due Diligence – Flight Capital
  In this month's column, Burke Files delves deeper into the world of due diligence, examining potential signs that may signal opportunities in new markets. (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)
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)
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)
IPO Resurgence in Hong Kong
  Richard Grasby and Richard Spooner provide insightful case studies into the inner workings of setting up IPOs in Hong Kong. (01/03/2014)
The BVI IBC Act and the Building of a Nation
  Colin Riegels reflects on the impact of the BVI IBC on the development of the British Virgin Islands as a premier financial centre. (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)
Negotiating and Implementing the AIFMD: The Malta Experience
  Christopher P Buttigieg provides an overview of Malta's experience in successfully negotiating and implementing the AIFM Directive. (01/03/2014)
Gibraltar: Rising to the Challenge
  Michael Castiel, Hassans examines how the establishment of the Gibraltar Stock Exchange and the Gibraltar International Bank will further enhance the jurisdictions strength as a global player in international finance. (01/02/2014)
Q&A with Paul Astengo, Senior Finance Centre Executive, Gibraltar Finance
  The IFC Economic Report speaks to Paul Astengo on how Gibraltar is developing as an international finance centre and what the future holds for the ‘Rock’. (01/02/2014)
New Investment Vehicles in Barbados: Foundations & Private Trust Companies
  Liza Harridyal-Sodha examines Barbados Foundations and Private Trust Companies for HNWIs and affluent families. (01/02/2014)
Barbados Case Study: Dual Compliant Life Insurance for Americans Living in Canada
  Charles Gagnon highlights Barbados as an attractive jurisdiction for Dual Compliant Life Insurance for Americans living in Canada in this insightful case study. (01/02/2014)
Barbados: Too Entrenched to Expire
  Trevor Carmichael examines the status of Barbados as an IFC commenting on its well established network of tax treaties, its well developed Anti Money Laundering legislation and world class shipping registry. (01/02/2014)
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)
The Bahamian Company as a Trust Substitute
  Sean McWeeney QC, highlights the highly adaptable nature of a Bahamian Company through its use as a Trust substitute. (01/02/2014)
Due Diligence: Cash and Remediation
  Burke Files highlights the need to consider that not all clients come from traditional western economies and examines the necessity of due diligence in investigating the origin of funds from such locations. (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)
Confidentiality in the Modern World
  Morven McMillan and Lucy Diggle discuss the balance that must be struck by trust professionals and the courts in the increasing drive towards fiscal transparency and the fight against international crime. (01/01/2014)
Steadying the ship of the Cyprus Economy
  Stelios Havatzias examines the successful Cyprus shipping industry, and considers why the jurisdiction has a real reason to feel optimistic amid the negative press of recent times. (01/01/2014)
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)
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)
The Art Market - It's a Rigged Bet
  Burke Files discusses the art market, an engineered and artificial market, covering topics such as price engineering and money laundering along with the market’s lack of transparency. (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)
Niche Products Help Differentiate The Bahamas
  Aliya Allen discusses how The Bahamas remains one of the most agile financial centres, responding to client needs with ground breaking products such as the Bahamas Executive Entity (BEE). (01/12/2013)
The Rule in Hastings-Bass Under Jersey Law
  Mason Birbeck examines the rule in Hastings-Bass, as applied under Jersey law, which has its origins in the English courts and has been a hot topic among those working in the Jersey fiduciary sphere. (01/12/2013)
Islamic Finance Securitisation in Luxembourg
  Vassiliyan Zanev examines the success of Luxembourg as an Islamic finance hub, with its flexible, tax efficient regime and significant number of Shari’a vehicles incorporated in the jurisdiction. (01/12/2013)
Due Diligence - Social Media
  Burke Files discusses due diligence in the digital realm of social media, its increasing use as a tool to check up on job and college applicants and asks what could people share online to make them more or less desirable. (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)
Cayman Finance Q&A
  IFC Caribbean Review spoke to the CEO of Cayman Finance, Gonzalo Jalles, on how the Cayman Islands are adapting to increasing regulatory pressure and what the future holds for the jurisdiction as an IFC. (01/11/2013)
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)
Money Does Not Buy Happiness: Can Bermuda Help?
  Randall Krebs discusses the issues facing wealthy private clients in Bermuda - one of the oldest private client jurisdictions in the world. (01/11/2013)
The Bahamas: The Right Choice for Latin America
  Ryan Pinder examines how The Bahamas has sought to align its financial services strategies with the needs of the emerging economies within Latin America, continually evaluating new products for Latin American clients. (01/11/2013)
Due Diligence - Chinese Corruption
  Burke Files assesses the various levels of corruption in China and considers where this problem might lead in the future. (01/11/2013)
Caribbean Financial Centres – Where Does the Future Lie?
  Timothy Ridley comments on the future for the offshore financial industry, amid exaggerated reports of its demise in the aftermath of the 2008 financial crisis. (01/11/2013)
What the Future Holds for Swiss Privacy and Private Banking
  Herman Krul discusses changes in the political and economic position of Switzerland in the past two years, where the country has continued to produce positive growth figures despite currently being in a transition period. (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)
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)
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)
Captive Insurance – The Appeal of Domicile in the Bahamas
  Peter Strauss examines the factors which make the Bahamas a preferable choice when picking a captive insurance domicile, during what has recently been described as a resurgence for the sector in this jurisdiction (01/10/2013)
The Impact of FATCA on Bermuda’s (Re)Insurance Sector
  James Berry and David Ash, KPMG discuss compliance with FATCA and the challenges that remain for the insurance sector in Bermuda, with a number of issues still unresolved for the industry. (01/10/2013)
ILS and the Convergence of Insurance and Funds in Bermuda
  Chris Garrod discusses the emergence in the past 20 years of Bermuda as a leading player in the insurance industry, earning the label of ‘World’s Risk Capital’ and boasting a streamlined and flexible approval and incorporation process. (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)
The BVI – Asian Relationship
  Stephen Adams and Kristian Wilson dissect the continued partnership between the BVI and Asia, which have both managed to achieve continuous economic growth at a time when the world’s developed economies have been in decline. (01/09/2013)
BVI – Sharpening the Tools of Wealth Management
  Lawrie Kearns analyses the recent ‘fine tuning’ of the BVI’s trust legislation - the first amendments to the legislation in a decade, the main focus of which is the Virgin Islands Special Trust act (VISTA). (01/09/2013)
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)
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)
BVI Case Study - The Appointment of Personal Representatives in Intestate Estates
  Nadine Whyte, O’Neal Webster, details the guidance delivered by Justice Vicki Ellis on the appointment of personal representatives in intestate estates. (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)
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)
The Rise of the Professional Multi-Family Office
  Richard Joynt and Ian Slack discuss the multi-family office, with its various levels of complexity, with services that offered by lawyers, accountants, trustees and investment professionals for many years. (01/08/2013)
Gibraltar and the AIFMD – Implications, Challenges and Opportunities
  Jon Tricker examines the challenges and opportunities that come with the new AIFM Directive, which presents great challenges for the industry, not least in ensuring its correct application across all affected parties. (01/08/2013)
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)
Due Diligence – Examples in Ibiza
  L Burke Files takes time out from his holiday in Ibiza to show us how due diligence is really done – by getting out and talking to real people instead of being sat behind a desk. (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)
Image Rights: A New Global Product
  Jose Luis Romanillos discusses Guernsey’s innovative new image rights legislation, a world first, which has the potential to become a ‘must have’ product in Guernsey and around the world. (01/07/2013)
Guernsey’s Insurance Advantage
  Martin Le Pelley discusses Guernsey’s reputation as a leading insurance domicile, a position earned through years of hard work, which relies on the jurisdiction’s wealth of experience and knowledge. (01/07/2013)
Islamic Finance and the Curacao Private Foundation
  Priscilla Lotman and Tamara Stienstra examine the Curacao private foundation, along with changes occurring in the financial world, such as the growing demand for Sharia’a compliant financial products. (01/07/2013)
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)
Information Protection: It’s Your Data Dummy
  L Burke Files discusses the hot topic of information protection, and why it is vital that we take real steps to protect our information from being accessed or stolen online. (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)
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)
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)
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)
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)
The Bespoke Cell Company
  Michael Betley discusses the corporate cell concept, pioneered by Guernsey, which affords enormous new structuring and planning opportunities either on their own or blended with other types of traditional vehicles. (01/06/2013)
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)
Funds: Adapting to Ever Changing Market Conditions
  Oliver Godwin examines the Guernsey fund industry, where substantial growth over the past three decades has enabled a more sophisticated structure with which to establish investment funds, giving increased choice as to how to structure business. (01/06/2013)
Trusts: Evolving in an Increasingly Fiscal World
  William Simpson and Catherine Moore examine Guernsey's Trust sector and consider how well placed Guernsey is take advantage of this market. (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)
Solid Guernsey Foundations: A New Wealth Management Platform
  Following the recent addition of Foundations to Guernsey's already impressive range of services, Russell Clark provides an overview of the benefits of this new product (01/06/2013)
Private Client Structuring: Private Trust Companies and Private Trust Foundations
  Guernsey is well known for its pragmatic, timely and professional approach to the ever-increasing variety of structures demanded by private clients, Konrad Friedlaender and Natasha Kapp highlight some of the key differences between PTCs and PTFs. (01/06/2013)
Q&A With Kenneth Krys, Krys Global, Cayman Islands
  The IFC Economic Report speaks to Kenneth Krys, Krys Global about the effects the global financial crisis has had on the asset recovery industry. (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)
Cypriot Banking Crisis – Not Applicable to All
  Grant Stein discusses the banking crisis in Cyprus, which unfolded this year, leaving banks in Cyprus greatly exposed to systemic risk with a combination of bad lending and large holdings of Greek sovereign debt. (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)
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)
A Firm Foundation: Guernsey Foundations in Practice
  Angela Calnan and Bethan Boscher provide an insightful case study showcasing one of Guernsey latest products, the foundation in practice. (01/06/2013)
A Wealth of Personality – Image Rights
  John Ogier, examines the Guernsey Image Rights legislation, a world first and details how it can provide protective for clients intellectual property. (01/06/2013)
Tax Treatment of Income from Image Rights
  Laila Arstall provides a brief overview of the tax treatment of income from Guernsey's innovative new Image Rights legislation (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)
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)
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)
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)
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)
The Not So Strange Case of Tangerine Investment Management and Axiom Legal Financing Fund
  L Burke Files examines the curious case of Tangerine Investment Management & Axiom Legal Financing Fund and considers what we can all learn from it using the art, craft and science of due diligence (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)
Due Diligence - Time To Sell The Business
  L Burke Files in his latest column provides an insight into some of the common mistakes made when time comes to sell your business that you should avoid at all costs. (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)
Offshore Directors – A Matter of Trust and Confidence
  With IFCs so interconnected, Tim Haynes, Walkers highlights the importance to directors of keeping up to date on the rulings of offshore courts. (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)
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)
Cyprus: At the Cutting Edge of Trust Developments
  Cyprus is well known for its well established trusts sector, Elias Neocleous and Philippos Aristotelous explain how popular the sector, especially with Russian and other CIS investors. (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)
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)
Offshore Financial Centers: Finding the Right Balance
  Since the economic crisis of 2008-09, Offshore Financial Centres are again the focus of the world, Alfred Schipke, IMF highlights the trouble many OFCs have in finding the right balance in regulation. (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)
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)
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)
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)
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)
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)
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)
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)
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)
Due Diligence: Fool or Fraudster?
  Due Diligence is a crucial part when considering any investment, Burke Files, Fee Inc highlights how to distinguish between fools and fraudsters when it comes to investing with new business partners. (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)
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)
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)
Europe: Is the Fiscal and Treasury ‘crisis’ a Short Term Issue or a Symptom of Long Term European Federalisation or ‘Conciliation’?
  Peter Harris, Old Mutual provides an extensive look at the European Treaty structure and asks whether the European Economic Crisis is a short term issue or a symptom of long term federalisation or concilation. (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)
Labuan Protected Cell Companies: An Effective Risk Management Solution
  Sazali Suzin, provides an overview of the benefits of using Labuan Protected Cell Companies as a method of risk managment. (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)
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)
The Tide
  Marcus Killick provides analysis of recent regulatory pressures effecting Finance Centres. (01/12/2012)
Investments through IFC Companies into the People’s Republic of China
  John Collis, Paul Lim & Teresa Tsai examines the use of IFC companies in the Peoples Republic of China. (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 Shifting Issues of International Tax
  Carlo Cottareli, IMF highlights some of the continuing pressures from tax competition. (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)
Russia – Cyprus: Case Study on Project M
  In this insightful case study, Emily Yiolitis, Harneys highlights what makes Cyprus so attractive to Russian Investors. (01/11/2012)
LATAM blossoming in Barbados
  LATAM countries are poised to harbour additional wealth and will require a conduit for this, Liza A Harridyal-Sodha examines the opportunities Barbados has to offer for LATAM wealth planners. (01/11/2012)
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)
Guernsey: A Solid Foundation for the Future
  Fiona Le Poidevin, Guernsey Finance provides an introduction to the recently approved Guernsey Foundations legislation and the unique proposition it creates for wealth managment. (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)
The Phenomenon of the BVI Business Company in Asia
  Ashley Davies, Walkers, examines just how popular BVI business company corporate vehicles are with Asian investors and the crucial role that they play in wealth management. (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)
Seychelles Foundations: Preserving Global Wealth
  Simon Mitchell, examines the Seychelles foundations regime and just why they are attracting so much interest for global wealth preservation. (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)
The BVI Company in a Russian Context
  Andrew Thorp and Simon Hudd, Harneys examine the reasons behind the prolific and ongoing use of BVI companies by Russian clients as well as the available options when those joint ventures go wrong. (01/09/2012)
BVI Moves to Improve Further its Already Flexible Companies Legislation
  John Gosling and Marianne Rajic, Walkers provide an overview of the recent changes to the BVI Business Companies Act highlighting how the recent amendments will further strengthen the jurisdictions reputation for having one of the most flexible compa (01/09/2012)
Bahamas and the Emerging Market
  Dwayne Bryan examines how the Bahamas are poised to provide their expert financial services to a wide range of new clients from the emerging markets and exploit the vast untapped potential available (01/09/2012)
Bahamas SMART Funds for High Net Worth Brazilian Residents
  William Heuseler and Yuri Andrey Mattanna Freita, highlight the uses of the Bahamas SMART fund regime for Brazilian Investors (01/09/2012)
Due Diligence To Suit Yourself
  In the latest of his series of regular columns, Burke Files, Fee Inc examines how a thorough Due Diligence process pays off even in the most unlikely of circumstances (01/09/2012)
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)
Uses of the Bahamas for Private Wealth Management
  Paul Winder examines the recent legislation to provide Bahamas Executive Entities. (01/09/2012)
Barbados and HNWIs: Shaken Not Stirred
  Francoise Hendy from Invest Barbados examines how despite the current financial downturn there is still a demand from high net worth investors for Barbadian services. (01/09/2012)
The Use of Family Investment Funds for Estate Planning in the BVI
  Simon Schilder & Zac Lucas of Ogier provide an overview of family funds and use of unit trust/PTC structures within the BVI. (01/08/2012)
The Foundation of your Wealth: A Wealth Management Structure Available to All
  Hiu Chee Fatt, Labuan IBFC examines how the flexible nature of Labuan Foundations can provide a wealth of options for clients looking an attractive wealth management structure. (01/08/2012)
The New Amendments to the Labuan Companies Act, 1990
  Siti Nafsiah A. Shaffie highlights the importance of the recent amendments to the Labuan Companies Act for Labuan as an up and coming IFC. (01/08/2012)
The Netherlands Tax Package 2012
  Leo Neve, Neve Tax examines recent legislative changes in the Netherlands (01/08/2012)
Family Office Services in Asia
  The family office is a relatively new concept in Asia with massive potential for growth, Thomas Schulz considers the use of family offices in the region. (01/08/2012)
Asia Pacific and the Implications for Cross Border Transactions and Investment Flows
  With the number of Asian HNWIs expected to double by 2015, Derk Scheltema and Peter Golovsky, Amicorp take a look at the various options available to HNWIs for cross border transactions and investment flows (01/08/2012)
Due Diligence - Inventions
  In the latest in his series of regular columns Burke Files casts his expert eye into the world of inventions and states how the instincts of the professional play a crucial role in the due diligence process (01/08/2012)
The Impact of Obamacare on the United States
  Denis Kleinfeld comments on the potential pitfalls facing the US in light of the recent supreme court ruling on Obamacare and suggests the shockwaves may be felt elsewhere around the globe (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)
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)
Hong Kong Central to Asia Private Equity
  Thomas Granger and Arwel Lewis, Walkers assess the 'rapid growth and success of China's private equity industry' with Hong Kong as the central hub for the Asia Pacific equity industry (01/07/2012)
Demand for Trusts Set to Take Off in China
  Li Lee Tan, Appleby outlines how the trust as a wealth management structure is taking off and considers how offshore trusts will be well-placed to satisfy the 'country's appetite'. (01/07/2012)
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)
Pigs have sprouted wings! Republic Bank & Trust Company plaintiff, v. Bear Sterns & Company, Inc. etal. Defendant - Appellees US Court of Appears, 6th Circuit 10-5510.
  Burke Files examines the recent judgement on Republic Bank & Trust which stresses the need for a thorough Due Diligence process (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 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)
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 Islands Court of Appeal in ABC Limited (SPC) v J & Co
  Maree Martin examines how the recent decision of the Cayman Islands Court of Appeal in ABC Limited (SPC) v J & Co is a welcome affirmation of the integrity of the segregated portfolio company structure under Cayman Islands Law (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)
The Cat Bond Market in the Cayman Islands
  After a turbulent 2011 for the Insurance market Stephen James, Simon Raftopoulos and Samuel Banks, Appleby examine the Cat Bonds market in the Cayman Islands (01/06/2012)
Foreign Laws, Foreign Judgments and Cayman Islands Trusts
  Shan-Warnock Smith and Andrew De La Rosa cast their expert eyes over recent developments within the Cayman Islands Trust sector involving foreign laws and judgments. (01/06/2012)
Cayman Islands – Providing a Positive Contribution to the Global Economy
  Richard Coles, Cayman Finance examines the positive contribution the Cayman Islands provide to the global economy by preserving and protecting wealth. (01/06/2012)
Interview with Chris Evans, Foreshore
  Chris Evans of Foreshore takes part in a Q&A session with the IFC Review to dissect just how technology has impacted on the offshore industry. (01/05/2012)
Due Diligence and Technology
  Burke Files considers the issues regarding overreliance on internet research as part of the due diligence process. (01/05/2012)
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)
Database Migration – Lucrative or Lethal!
  Robert Le Corre, Unity Software considers the advantages and potential pitfalls of database migration for businesses looking to advance their information systems. (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)
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)
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)
Jersey Private Placement Funds
  Emily Haithwaite and Martin Paul examine the recent introduction of the new private placement fund regime in Jersey. (01/04/2012)
Where in the World? Expansion into Foreign Jurisdictions
  Michael Betley examines potential jurisdictions for businesses looking to expand into new foreign markets. (01/04/2012)
Treasure Hunting in Switzerland: Information Rights of Heirs regarding Swiss Bank Accounts
  Daniel Leu examines the information rights of heirs regarding Swiss bank accounts. (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)
Hong Kong Consolidates its Position
  Martin Crawford highlights how Hong Kong has consolidated its unique position for companies wishing to provide offshore services to mainland China. (01/03/2012)
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)
Seychelles Flaunts its International Appeal
  Conrad Benoiton highlights the importance of choosing the right location for conducting business and examines the advantages of the Seychelles as an African trade hub. (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)
Fight Austerity with Growth
  Richard Hay examines what role IFCs can play in the economic recovery by fostering growth amidst global austerity while improving their reputation at the same time. (01/02/2012)
Good News for Non-Domiciliaries in the UK’s Finance Bill 2012
  Piers Master and Lindsay West consider the implications of the UK Finance Bill 2012 on non-domiciliaries and highlight the favourable conditions provided for those wishing to invest in the UK. (01/02/2012)
IRS Offers New Offshore Amnesty Program Amid Controversy
  Denis Kleinfeld examines the recent extension of the IRS voluntary disclosure program and examines its use as a revenue stream for the US Government. (01/02/2012)
Dragon's Hoard - Searching for Treasure in the Private Wealth Industry in the Year of the Dragon
  Alan Ewins highlights the potential for high net worth individuals in Asia with a special focus on Hong Kong in the Chinese year of the dragon. (01/02/2012)
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)
The Swiss Hybrid Trust: Achieving Asset Protection with Swiss-Based Trusts
  John Ivsan takes an in-depth look into the development of the Swiss Trust industry, in particular the uses of Swiss Hybrid Trusts for asset protection planning. (01/02/2012)
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)
Ireland’s Path to Recovery – Budgetary Measures 2012
  Cormac Brennan examines Ireland’s recently published Budget for 2012 and assesses how effective it could be at lifting the country out of its recession. (01/01/2012)
Latin Economies in 2012: Toads and Tortillas
  Latin America appears to have escaped the worst of the global economic recession, Derek Sambrook examines what 2012 holds for the region and assesses the new links being made with Asia. (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)
Foreign Investments Gateways In Africa
  Malcolm Moller outlines the growth potential for Africa, especially at the hands of chinese investors and assesses what role IFCs will play in the future growth of the continent (01/01/2012)
Invest Africa 2012
  Invest Africa examines to what extent the IFCs which feed into Africa- Seychelles and Mauritius in particular - can assist in the content's economic growth (01/01/2012)
Developments in Gibraltar’s Fund Industry 2011 / 2012
  James Lasry, Anthony Jimenez, and Peter Young examine recent developments within Gibraltar's vibrant fund industry. (01/01/2012)
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)
Singapore: Proving Itself as an IFC
  Edmund Leow, Stephanie Magnus, Dawn Quek and Alice Ho examine how Singapore is setting itself apart from other IFCs (15/12/2011)
Nevis – Building Strong Foundations
  Jan Dash examines how Nevis has developed as an offshore finance centre. (15/12/2011)
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)
Cyprus to Modernise Antiquated Trust Law
  As Cyprus gears up to moderise its trust law Peter G Economides examines the fine print behind the updated law (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)
2011: An Island’s Perspective
  Dr Antonia Zammit provides an overview developments within the Maltese financial world (15/12/2011)
Antigua - Sun, Sand and Service
  Brian Stuart Young provides us with an update of recent events taking place in Antigua while highlighting a number of new opportunities for Investors in Antigua (14/12/2011)
The Seychelles: Company Formation
  Steve Fanny considers the financial services industry in Seychelles and how it has developed over the last 10 years (14/12/2011)
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)
The Curious Case of Angela Merkel and the Disappearing Memory
  Peter O Dwyer examines the Franco-Prussian dominance of EU tax issues (13/12/2011)
Dubai: DIFC Court Jurisdiction Opened to All
  Sunil Thacker examines the benefits provided by the recent opening of the Dubai International Finance Centre's courts to all parties outside the DIFC jurisdiction. (12/12/2011)
SVG: The Evolution of a Financial Centre
  Ralph Gonsalves examines the recent shift in policy in offshore financial jurisdictions and highlights how SVG has managed to come through this to remain a major player for legitimate clients and investors (12/12/2011)
Panamanian Private Foundations: Asking the Right Questions
  Rigoberto Coronado examines the workings of Private Foundations in Panama and provides the answers to the questions any investor must ask regarding setting up a private foundation in Panama (12/12/2011)
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)
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)
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)
The BVI meets the challenges of a new financial era
  Sherri Ortiz examines how the BVI has weathered the global financial crisis through its robust legislative framework. (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)
Antigua & Barbuda – World Class Shipping Registry
  Antigua’s rich maritime history plays an integral part in the daily life and culture of Antigua, Alice Roberts highlights Antigua as a world class location for shipping registries. (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)
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)
Q&A with Sheree Ebanks & Julien Martel - Butterfield Bank
  Sheree Ebanks and Julien Martel answer questions on how the economy in the Caribbean has been affected by the financial crisis, what impact global financial regulation will have on the IFCs and how financial services should develop within the region. (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)
BVI Wealth Planning Solutions for Asian Families
  Chris McKenzie and Lee Syin Long provide an assessment of the use of BVI IBCs by Asian investors and an examination of why the Caribbean state has been so crucial to the development of the Chinese economy. (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)
The Cayman Islands as a Trust Jurisdiction
  Robert Mack, Appleby, examines the creation of private and commercial trusts in the Cayman Islands, in particular the STAR Trust which is unique to Cayman. (01/12/2011)
Singing from the Same Hymn Sheet: Partitioning Trusts in Cayman and England
  Shan Warnock Smith and Andrew de la Rosa provide an in depth look at the benefits of Cayman for partitioning trusts. (01/12/2011)
Solving the Mystery of the Trust Protector
  There has been much confusion and misuse of the term trust protector, Alexander Bove examines the issues regarding the difficulty in defining the exact position and function of a trust protector. (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)
Cyprus International Trusts for Russian Investors
  George Savvides, Fiducentre examines why Cyprus International Trusts are proving so popular with Russian Investors (07/11/2011)
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)
SMART Funds: The Bahamas’ Innovative Creation to Investment Vehicles
  Paul Winder, ATC highlights the benefits of SMART funds and provides a compelling case for using the Bahamas for such investments. (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)
BMA Facilitates Shariah Compliant Funds
  Fawaz Elmalki & Sheba Raza, take a look at the Bermuda Monetary Authority’s recent guidance notes regarding Shariah-compliant funds (01/11/2011)
The BVI – VISTA Trusts in Practice
  Just how is the BVI used on a daily basis as an IFC – Sherri Ortiz, BVI IFC, provides a practical case study of a BVI structure in practice. (01/11/2011)
The Fight for Privacy: Chasing Technical Advancement
  Chris Evans, Foreshore examines recent trends in technology and provides a forecast of some of the future implications these trends may have regarding information security that businesses may face. (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)
The Significance of IFCs in the Global Financial System
  Professor Morris dissects exactly what position international finance centres in general and Caribbean IFCs in particular hold in the architecture of international finance and global wealth management. (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)
Asset Protection Planning with Cook Islands Limited Liability Companies
  John Ivsan gives an extensive overview of the benefits of Cook Islands Limited Liability Companies for asset protection planning. (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)
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)
The New Financial Architecture and the Role of the DIFC
  Abdulla Mohammed Al Awar provides an insight into the world of emerging IFC’s and explains how these rising markets will lead to a move away from traditional IFC’s towards influential new markets, including the UAE. (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)
A Question of Conscience
  In his insightful commentary, Derek Sambrook considers the ‘maze’ that is the common law and suggests we try to take the complexity out of financial services and learn to say what we mean, particularly when it comes to trusts. (01/08/2011)
The Overturning of Re Hastings-Bass
  The overturning of the rule in Hastings-Bass was welcomed by commentators who considered the rule objectionable. Peta McLean considers the position trustees and beneficiaries now find themselves in. (01/08/2011)
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)
The Power of Partnering
  For the offshore funds industry, the future is perhaps a little difficult to predict. Paul Everitt considers how investment management firms can benefit from partnering with their outsourced service providers. (01/08/2011)
Cloud: Taking Offshore Businesses To New Heights
  Ian Jauncey examines how cloud computing is becoming a core component of not only internal IT strategy but of the wider corporate strategy for the offshore financial sector. (01/08/2011)
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)
Malta Secures its Place as a Successful IFC
  Donald Vella & Adrian Galea examine the main factors which make Malta attractive to financial services, and cement its place as a successful IFC. (01/07/2011)
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)
QROPS: A Question of Jurisdiction
  Rex Cowley examines the big players in the QROPS market and assesses which jurisdictions are best for domiciling a pension scheme should you choose to move it from the UK (01/07/2011)
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)
Whatever Happened to Business as Usual?
  Chris Evans summarises the relevant trends in IT which are impacting on the international financial services industry and considers their implications for financial services businesses (01/07/2011)
Estate Planning For High Net Worth Indians
  The number of high net worth individuals in India continues to rise as does the need for estate planning structures to accommodate the needs of the super wealthy - the article examines the benefits of the offshore trust (01/07/2011)
Barbados and OECD Developments
  Dr Trevor Carmichael considers how Barbados has matured as an international finance centre and examines how the jurisdiction has responded to the OECD policy on IFCs and ‘harmful tax practices’ (01/06/2011)
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)
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)
The Long Arm of the US Taxman – Foreign Trustees Take Note
  Michael Betley considers the changes in store for foreign trustees under the recently introduced Foreign Account Tax Compliance Act in the US (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)
What the Future holds for the Swiss Tradition of Privacy for Private Clients
  Switzerland has long been known for the privacy it offers its private clients. Herman Krul provides an insightful commentary on the basis for the Swiss tradition of privacy and what the future holds for the jurisdiction (01/05/2011)
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)
The Professional’s Toolkit - Shelf Companies
  Karl Pragassen examines the ‘Shelf Company’ and how it can prove a useful addition to the professional wealth planner’s toolkit (01/05/2011)
Legislative and Regulatory Developments in The Bahamas
  Wendy Warren examines how both Bahamian policy makers and the private sector have worked together to give The Bahamas its competitive edge (01/05/2011)
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)
Knowing the Whereabouts of your Corporate Data
  Chris Evans considers the implications for financial services business who store their corporate data with a third party, utilising the growing trend for ‘cloud’ technology. (01/04/2011)
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)
The Irish Hedge Fund Sector and the Impact of the AIFM Directive
  Paul Farrell and Gayle Bowen explain how the AIFMD will provide a significant boost to Ireland’s investment funds industry, in particular to the already successful qualifying investor funds (01/04/2011)
Bermuda – A Hub for Hedge Fund Administrators
  Sarah Demerling considers the legislative and regulative bodies that have created the environment that offshore funds find so attractive in Bermuda (01/04/2011)
The Foundations for going Forward
  L Burke File examines the Multiform Foundation Law in Nevis, which was created to accommodate those working and living in civil law jurisdictions, which do not recognise trusts. (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)
Private Equity – China Takes Centre Stage in Asia
  Private equity has been a hotbed of activity in Asia in the last 12 months, Denise Wong looks at the challenges investing in China presents (01/03/2011)
Mid-Shore Rising
  Martin Crawford looks at the how Hong Kong and Singapore bridge the gap between the onshore and offshore world in Asia and how all IFCs must examine the role they play in increasingly complicated offshore structures (01/03/2011)
Taking the BVI Public: Using BVI Companies for IPOs
  Asia is home to almost 50 per cent of all BVI companies, Michael Gagie considers why being able to list BVI companies in Hong Kong is yet a further validation of the jurisdiction's role in the Asian context (01/03/2011)
The challenges of turning Shanghai into an international financial centre
  Shanghai is designated by China’s central government to become a top-tier IFC by 2020, Sonny Gao looks at the challenges such an objective raises and considers whether or not Shanghai is in a position to achieve it (01/03/2011)
Hong Kong as a private client planning centre
  Mary Ellen Hutton and Philip Munro examine exactly what it is that makes Hong Kong such an attractive centre for private client planning (28/02/2011)
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)
Guernsey: The Future in its Hands
  Paul Christopher reflects on how Guernsey has dealt with the consequences of the global financial crisis and how it has positioned itself for the future (01/02/2011)
Due Diligence - Or Should We Say ‘Do Diligence’
  L Burke Files examines the necessity for due diligence, of understanding the risks of the choices we make. He outlines the need for a holistic approach to due diligence and risk management (01/02/2011)
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)
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)
An update on the AIFMD – A Lot Done, More To Do
  Peter O’Dwyer brings us up to date with developments regarding the Alternative Investment Fund Managers’ Directive (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)
Legislative Certainty Cheers Buoyant Cayman Fund Industry
  Mark Lewis and Heidi de Vries from Walkers examine the expanding hedge fund industry in Cayman and the anticipated impact of the Alternative Investment Fund Managers Directive (01/01/2011)
Is Privacy the Major Casualty of the Information Age?
  Chris Evans of Foreshore considers how, regardless of the sustained attacks on ‘privacy’, a structured approach to information security is still the best way to keep corporate information private (01/01/2011)
Assessing Shanghai’s Offshore Finance Potential
  Yongjun Peter Ni and Hao Jiang of White & Case consider Shanghai’s future as an offshore financial centre and ask whether it will be in a position to compete directly with Hong Kong (01/01/2011)
The Trust as a Valuable Planning Tool
  Shan Warnock-Smith details why the trust refuses to lie down and die and how rumours of its demise have been greatly exaggerated! (01/01/2011)
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)
Philanthropy – Disinheriting Children or Building Dynasties
  Blake Bromley of Benefic Lawyers considers the Gates/Buffet ‘Giving Pledge’ and examines how philanthropy and dynastic wealth planning can converge for the benefit of all concerned. (01/12/2010)
What We Talk About When We Talk About Estate Planning*
  In the wake of the financial crisis Odd Haavik of CMA considers how clients need to understand the ramification of their choices with respect to leverage in long term estate planning. (01/12/2010)
Dogs and Taxes in Latin America
  Derek Sambrook of Trust Services examines how despite entering a period of political and economic stability, Latin America still needs to address its complex tax regimes if it wants to continue its move out of ‘economic darkness’. (01/12/2010)
Asset Protection in Ireland – Practical Issues and Legal Implications
  Cormac Brennan of McCann FitzGerald Solicitors looks at the practical application of asset protection structures in Ireland, particularly in light of the current economic climate. (01/12/2010)
Labuan: A Welcome Mat for a New Era
  David Kinloch, CEO of Labuan IBFC considers how new and amended legislation enacted in 2010 has enhanced the opportunities available for investors in Labuan. (01/12/2010)
Isle of Man enters QROPS arena as a serious contender
  The ink is barely dry on the Isle of Man’s Income Tax (Pensions) (Temporary Taxation) Order 2010 - Rex Cowley and Mike Lightfoot of Close International examine the impact the Order will have on the QROPS market. (01/11/2010)
Islamic Succession Planning
  Dr Angelo Venardos and Dr Aimi Zulhazmi examine the issue of succession planning within Islamic Finance. They consider the development of trusts and trust products within Shari’a law. (01/11/2010)
Luxembourg – a prime location for Islamic finance
  Philippe Neefs and Said Qaceme of KPMG consider why Luxembourg has become the European hub for Islamic finance. (01/11/2010)
Islamic Finance: an ethical alternative
  Samia Rabia of Wildgen examines the tax measures the Grand Duchy has taken in order to create a favourable environment for of Islamic Finance and which is compliant with the Shari’a principles. (01/11/2010)
The Islamic finance industry in Luxembourg: Advantages, opportunities and challenges
  Sufian Batineh of Dananeer considers the opportunities available in Luxembourg to those conducting Islamic finance transactions in Europe. (01/11/2010)
Seychelles Trusts and Foundations
  Simon Mitchell, attorney and consultant to Mayfair Trust Group, examines the Seychelles trusts and foundations and considers how they are ensuring the jurisdiction continues to make ‘extraordinary progress’ as an IFC. (01/11/2010)
The US Virgin Islands' Economic Development Program
  Marjorie Rawls Roberts examines the US Virgin Islands’ Economic Development Program and the tax incentives it contains to attract business to the territory (01/10/2010)
Offshore to onshore: Gibraltar goes mainstream
  Adrian Pilcher outlines the much anticipated changes that Gibraltar’s new Income Tax Act will bring and considers the impact such changes will have on the territory as a financial services centre (01/10/2010)
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 development into a fund administration centre
  Dr Antonia Zammit outlines how the island state of Malta has become an up and coming hub for fund administration in Europe (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)
Jersey: Building strong links in Greater China
  Chief executive of Jersey Finance, Geoff Cook looks at the opportunities for the island state in the new super economic powers – China and India (01/10/2010)
Death to parking ‘gray’ and ‘black’ money offshore
  Howard Fisher, Denis Kleinfeld and Alexander Fisher examine the history and consider the future of 'offshore' (03/09/2010)
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)
The use of Jersey companies in cash box placings
  Mark Estella provides a technical and practical examination of the use of the cash box structure (01/09/2010)
The implications for Guernsey of the challenge to its corporate tax regime
  Graham Parrott considers the future for Guernsey's corporate tax regime (01/09/2010)
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)
Bank secrecy - going, going, gone
  Alexander Bove asks is banking secrecy a thing of the past? (03/08/2010)
Scarlett letters: Investing for US clients in a post-HIRE Act world
  Jay Krause and Chris McLemore of Withers LLP examine the far reaching implications of the US HIRE Act. (02/08/2010)
A mid-year change in capital gains tax rates – easier said than done?
  Lyndsey West and Piers Master analyse the capital gains tax rate increase provided for in the UK Budget. (02/08/2010)
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)
Islamic Finance: Its Resilience, Stability & Sensible Principles
  Dr Angelo Venardos and Keon Chee on the history and future of Islamic finance (02/06/2010)
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)
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)
“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)
International Family Governance Models: Better Than Traditional Succession Planning?
  Barbara Hauser proposes a radical new approach to succession planning (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)
Labuan’s New Laws Raise the Bar
  Labuan IBFC introduces that jurisdiction's new and improved financial landscape. (07/04/2010)
Anglo-Saxon Trusts and (Swiss) Arbitration: Alternative to Trust Litigation?
  Tina Wuestemann unravels the problematic relationship between trust litigation and arbitration. (07/04/2010)
FATCA and the Taxation of Foreign Trusts and Nonresident Aliens by the US
  Henry Christensen III and Claire Murray scrutinise the implications of the latest amendments to the Obama administration's HIRE Act 2010. (07/04/2010)
International Financial Centres Forum Unites Jurisdictions and Stimulates Global Debate
  Grant Stein comments on the newly formed International Finance Centres Forum (07/04/2010)
GFCI 7: IFCs Rated and Ranked by IFCs
  Mark Yeandle analyses the most recent data-set published in the Global Financial Centre Index (07/04/2010)
The Irish Finance Bill 2010
  John Hickson comments on the initial form of the Finance Bill, published February. (03/03/2010)
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)
Gift Aid: Is It ‘Broke’ and Should You ‘Fix It’?
  Clive Cutbill comments on the latest furore over the UK's Gift Aid scheme. (03/03/2010)
IFCs and the Battle for Public Opinion: Finding Allies in Unlikely Places
  Jason Sharman on how IFCs and NGOs can work together. (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)
International Philanthropy: What Has Changed Over the Last Twelve Months?
  Clive Cutbill examines the impact that an increasingly regulated financial industry is having on international philanthropy – with some surprising findings. (02/03/2010)
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)
OFCs and Clients of the Future
  L Burke Files looks to the future for areas of innovation in which offshore jurisdictions and international finance centres can stake their claims for competitive advantage in the global financial marketplace. (02/03/2010)
Practical Guide to Domestic and Foreign-Based Asset Protection Techniques
  Howard Fisher and William Norman provide a comprehensive array of foreign-based asset protection techniques, as well as the counter-techniques that estate planners and wealth managers should be aware of. (02/03/2010)
Shari’a Trusts: Lessons from the Alhamrani Case in Jersey
  Toby Graham discusses the numerous and complex issues that arose in the Alhamrani Case heard in Jersey last year, the biggest ever of its kind, relating the lessons learned along the way. (02/03/2010)
Trust Planning in Asia
  Mary Ellen Hutton and Philip Munro delineate why they believe trust planning will become an increasingly important tool for wealth protection as Asian jurisdictions continue their ascent up the ranks of international finance centres. (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)
Dubai: Asset Holdings and Succession Issues
  Caroline Rao draws three case studies for three very different types of asset holder in Dubai, each of whom considers succession planning a vital consideration. (02/03/2010)
Central and South America: Geopolitics and the Burden of History
  Derek Sambrook reports in from Central and South America, a traditionally volatile region that he believes has earned the right to maintain an optimistic economic outlook. (02/03/2010)
IFC Review 2010: SECTION 1 Technical Articles
  The full list of Section 1 articles from the IFC Review 2010 magazine - available to order now. (01/03/2010)
Seychelles Foundations
  Simon Mitchell introduces the new Seychelles foundation. (03/02/2010)
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)
Protecting the New Dawn for Alternative Assets: Lessons from Recent Financial Services Litigation
  Sonia Tolaney and Sandy Phipps on lessons learned from recent ‘credit crunch’ litigation. (03/02/2010)
Attracting and Retaining Female Clients: a Common-Sense Guide for Male Advisors
  Susan Bruno coaches male wealth managers on how best to build professional relationships with their female clientele. (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)
Reflections on the Trust and the Future
  Nigel Goodeve-Docker examines how the offshore trust has deviated from its original purpose and assesses the consequences. (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)
Bearer Deadline
  Bearer shares in certain BVI companies are to be disabled after 31 December 2009 – these are the issues to consider if you have taken security over bearer shares. (07/12/2009)
Topics from the Tropics
  In his inimitable style, Derek Sambrook reminds us all that civility should be a non-negotiable in business, as in life. (01/11/2009)
Rating and Ranking Global Financial Centres
  Mark Yeandle crunches the numbers on the latest set of ratings and rankings from GCFI 6, as compiled by the Z/Yen Group Limited. (01/11/2009)
The Nature of Protectors’ Powers
  Naomi O’Higgins draws out the lessons from some recent cases concerning the nature of protectors’ powers. (01/11/2009)
Barbados: a proposed new regulatory framework
  Dr. Trevor A. Carmichael looks at the potential benefits of regulatory consolidation under the FSC. (01/11/2009)
Offshore assets - the taxman cometh
  Michael Parkinson on the New Disclosure Opportunity from HMRC. (05/10/2009)
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)
Singapore Limited Partnership's
  Angela Nicolson sifts through the finer details of Singapore's Limited Partnerships. (02/10/2009)
Regulatory revamp must retain key role for IFCs
  Grant Stein reveals how International Finance Centres have helped the global economy begin to recover from the credit crunch – and the knock-on benefits they will provide to international trade and finance as we continue to emerge. (07/09/2009)
The United States as an offshore asset protection jurisdiction – the world’s best kept secret
  Alexander A. Bove, Jr, Esq. highlights the considerable benefits and protections available to estate planners who settle their asset protection trust in the United States. (04/09/2009)
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)
Tax-efficient International Philanthropy - the problem of ‘territoriality’ and some solutions
  Clive Cutbill, Partner at Withers International examines tax liability and charities (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)