Comment
ARTICLES
‘Fair and Effective’ Corporate Tax for the EU
  Commissioner Moscovici explains the efforts being made by the EU to raise the bar of tax governance and fair taxation. (19/09/2017)
A World Without Corporate Taxes?
  Contemplating a world where corporate taxes are abolished creates an interesting philosophical discussion, but a decade of post-recession austerity makes this idea seem too utopian. (19/09/2017)
From Brexit to Blockchain: FinanceMalta's Annual Conference Weaved it All in
  Keynote speaker Patrick L Young reflects on the FinanceMalta Annual Conference and on Malta's future as a financial centre. (19/09/2017)
Above Board - We Actually Do It Right
  Legislative and regulatory agility and a strong partnership between industry and government are the secret ingredients required by those who aim to adapt and thrive in this new era. (19/09/2017)
Jurisdictional Differentiation in a Turbulent Environment
  Jersey has sought to differentiate itself by demonstrating its commitment to the highest standards of regulation and cooperation, and positioning itself as an innovative jurisdiction and a safe harbour. (19/09/2017)
Registers of Significant Controllers and Nominee Directors for Singapore Companies
  The Singapore Companies (Amendment) Act was updated on 31 March 2017 - here is a review of the changes which are now in effect. (19/09/2017)
The Bermuda Stock Exchange: Strong, Stable and Thriving
  Following the modernization of its regulatory and operational infrastructure in 1993, the BSX has emerged as a leading niche focussed exchange supporting the listing and trading of a variety of capital market instruments. (19/09/2017)
The Cayman Islands' Light Continues to Shine Bright
  The Caymans islands is addressing and adopting the evolving global initiatives and will continue to develop new vehicles responsive to the needs of stakeholders. (19/09/2017)
Citizenship by Investment: The Evolution of Citizenship as a Commodity
  A brief history of citizenship by investment, highlighting the characteristics that have enabled select countries to emerge as beacons of stability and consistency. (18/09/2017)
The Bahamas: Compliance and Innovation in Lockstep
  The evolution of cornerstone product and service offerings remains a priority in The Bahamas. (18/09/2017)
Domicile Matters: Frequently Asked Questions when Considering Choice of Domicile
  (18/09/2017)
Barbados: Rediscovery of Purpose
  Barbados will need to make giant steps in its economic and financial plans and policies to respect and maintain it legacy of confidence, stability and a strong regulatory ethos. (18/09/2017)
The Global Reach of the BVI as an Investment Funds Jurisdiction
  The BVI is recognised globally as a leading funds jurisdiction. It has built up this reputation over the course of many successful decades, based upon the essential building blocks of being tax neutral, politically stable and economically secure. (18/09/2017)
Q&A with Jude Scott, CEO of Cayman Finance
  Jude Scott discusses the latest in the Cayman Islands financial sector, and reveals his views on compliance issues. (18/09/2017)
Guernsey: Stable, Innovating, Leading and Evolving
  Recent political instability and global uncertainty has highlighted Guernsey’s stability and certainty and have helped it stand out as a leading international finance centre (IFC). (18/09/2017)
Reimagining the BVI Advantage
  The BVI is charting a course that will strengthen and diversify the jurisdiction's financial services industry. (18/09/2017)
Liechtenstein: Time to dismiss the old 'tax haven' label
  Cross-border wealth preservation services are here to stay, and projections are that they will in fact grow. The question of course is, to what extent can we satisfy expectations in this world of transparency and compliance? (18/09/2017)
Increased Transparency at Heart of Hong Kong Regulatory Changes
  Hong Kong has continued to maintain its status as a leading financial centre throughout 2016 and into 2017, and there have been a number of regulatory developments since last year's edition of the IFC Review. (18/09/2017)
Investment Migration Programs: An Attractive Option in the Age of Fiscal Transparency
  Wealthy individuals are becoming increasingly interested in investment migration programs amid growing security concerns over the automatic exchange of information under the Common Reporting Standard (CRS). (18/09/2017)
Ireland: The Place to do Business
  Ireland is recognised as one of the most attractive locations for international companies to access the EU internal market. (18/09/2017)
Luxembourg: Introducing the RAIF and major BEPS developments relevant to funds
  A year ago, the Luxembourg fund industry welcomed the Reserved Alternative Investment Fund (RAIF). The RAIF is governed by the law of 23 July 2016 (the RAIF Law) and more than 100 RAIFs have been set up since the law was passed. (18/09/2017)
Mauritius
  The last 12 months have been a time of notable developments in Mauritius, in politics and in the economy. Here are some of the main legislative updates. (18/09/2017)
The Netherlands: A hybrid Instrument that Offers a Closed Fund for Mutual Account.
  Leo Neve looks at a popular hybrid investment vehicle, which is not only beneficial for pension funds, but also for private investors who are tax protected by Netherland’s double taxation agreements (DTAs (18/09/2017)
Public Registers of Beneficial Ownership
  Forward looking policies, which may shape the fundamentals of a society over the long run, should not be dictated by short-term political tactics cavalcading a public outcry or a temporary infatuation alimented by the press. (01/09/2017)
The Perfect Storm? Panama, Brexit, the OECD and Agent Orange
  “Trump domestic and international tax policies, together with international trade measures/sanctions may create a round of international tax competition among onshore higher tax jurisdictions.” (24/08/2017)
The Undertaker of Panama
  Marcus Killick highlights the double standards shown by critics of the offshore industry following the leak of personal data in the Panama Papers. (01/11/2016)
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)
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)
Q&A: With the Antigua and Barbuda Citizenship by Investment Unit
  As the popularity of CIP continues to grow, we speak to Thomas Anthony, Acting Chief Executive Officer of the Citizenship by Investment Unit in Antigua to get some insight into the impact of the Programme on the country. (01/03/2016)
Jersey: A Vital Role Supporting Cross-Border Investment Aspirations
  Geoff Cook examines how IFCs facilitate cross border investment and how they can counter criticism through commissioning independent research. (01/02/2016)
Guernsey - Thriving in the ‘Goldilocks Zone’
  IFC Media editor, Ciara Fitzpatrick, speaks to Guernsey Regulator, William Mason about the difficulties for IFCs in keeping up with regulatory changes sweeping the international finance industry and Guernsey's position in it. (01/02/2016)
The Changing Face of Luxembourg Finance
  Paolo Panico examines the evolution of Luxembourg's financial services offerings and how the jurisdiction has adapted to new international norms. (01/01/2016)
FATCA: The Horse May Have Bolted, But…
  Dr Angelo Venardos examines the controversial US FATCA legislation and considers issues regarding its constitutionality and whether there is any chance of repeal. (01/10/2015)
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)
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)
FATCA – Enforcement Win or Expatriate Generator?
  Dianne Mehany and Mark Matthews examine if FATCA has succeeded in its aim to enforce US tax policy globally or whether it has become an expatriate generator. (01/07/2015)
Birth of a New Era in Private Wealth
  With the financial world becoming more transparent, Nigel Rivers examines whether we are entering into a new era for private wealth. (16/06/2015)
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)
A Corporate Governance Give-Away to Tax Inverters?
  Eric Talley examines the recent controversy surrounding Tax Inversions and examines how tax, securities regulation, and corporate law unwittingly conspire to push US firms abroad. (01/06/2015)
New Challenge to Tax Planning: Morality and Politics Are Now In Play
  Scott Michel & Sae Jin Yoon examine how morality and politics are providing a new challenge to the international tax planning arena. (01/06/2015)
Caribbean IFCs: Looking Beyond the International Initiatives
  Paul Byles considers how Caribbean IFCs can improve their reputation and their regulatory system ahead of global changes. (01/06/2015)
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)
The Growing Role for IFCs in a World of Increasing Transparency
  Geoff Cook examines the crucial role IFCs play in a world of increasing transparency. (01/05/2015)
In the Chair with Roger Wilkins AO, Financial Action Task Force
  In a Q&A with FATF President, Roger Wilkins, we consider the relationship IFCs have with the Financial Action Taskforce and the impact the organisation's recommendations have had on IFCs. (01/05/2015)
Q&A with Pierre Moscovici, European Commissioner for Economic and Financial Affairs, Taxation and Customs
  In September 2014 Pierre Moscovici was named as European Commissioner for Economic and Financial Affairs, Taxation and Customs. We speak to Commissioner Moscovici about his new responsibilities and ambitions for his time in office. (01/05/2015)
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)
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)
Whom to Believe, Whom to Trust?
  With ever increasing regulatory scrutiny facing IFCs, Marcus Killick examines the state of play in the financial services industry. (01/04/2015)
The Global Citizen
  Christian Kalin examines the rise in popularity of Citizenship by Investment programs and considers the reasons for the growth in the number of countries offering them. (01/04/2015)
The Ignored Long Term Effects of the Global Forum on Transparency and Exchange of Information for Tax Purposes
  Jorge Borlandelli considers some of the unforseen consquences of the OECDs Automatic Exchange of Information policy. (01/03/2015)
Asian IFCs: More Than a Tax Play
  In an exclusive article from the latest edition of the IFC Economic Report, Stephen Banfield states that there is much more to Asian IFCs than simple tax efficient structures. (01/03/2015)
Keeping Pace with the Ever Changing World in Which We Practice
  Morven McMillan examines the latest trends in the trust and wealth management industry and casts her eye over future developments facing the industry. (01/02/2015)
Caribbean Offshore Financial Centres: Not All Are Created Equal
  Despite criticism of IFCs and their practices in the media, Canadian FDI into Caribbean IFCs has continued at a steady pace. Dr Walid Hejazi examines the attraction of the region. (01/02/2015)
When Life Gives You Lemons...The BVI and the Global Push for Tax Transparency
  Marianne Rajic and Lisa Penn-Lettsome consider the impact of the shift in supranational initiatives towards Tax Transparency on the BVI. (01/02/2015)
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)
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)
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)
In the Chair with the US Treasury
  With numerous compliance issues among other problems facing the industry stemming from FATCA, we speak directly to the source of the FATCA legislation, the US Treasury to address the issues raised by FATCA objectors. (01/11/2014)
Putting Fairness at the Heart of our Tax Systems
  As he reaches the end of his mandate EU Commissioner for Taxation, Algirdas Šemeta looks back at the steps toward fairness in taxation that have been taken during his tenure with the EU Commission. (01/11/2014)
Are International Bureaucrats Winning the War Against Low-Tax Jurisdictions and Fiscal Competition?
  With the global financial industry under pressure from international regulatory initiatives, Dan Mitchell and Brian Garst examine if this regulatory zeal has gone too far. (01/11/2014)
IRS Provides Potential Amnesty for Certain US Taxpayers with Offshore Income and Assets
  With the net closing in regarding compliance with FATCA, David Neufeld examines the latest instructions from the IRS regarding a potential amnesty for some US taxpayers. (01/11/2014)
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)
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)
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)
Technology, Globalisation and a Level Playing Field
  With the movement of capital becoming ever easier, Gonzalo Jalles examines how the increased and often one-sided regulation this brings is detrimental to the running of a competitive financial system. (01/07/2014)
The Goalposts Have Legs: Beyond the Valley of TIEAs
  With calls for Automatic Exchange to become the norm, Andrew Bolton highlights the continuing relevancy of TIEAs and considers when the goalposts will stop moving for IFCs. (01/07/2014)
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)
Protection Ratchets Up: Long Finance and Offshore Centres
  Michael Mainelli examines the potential for IFCs to market themselves as leaders in the fight for tax transparency as they are often acknowledged as ahead of the regulatory curve when compared to their rivals. (01/05/2014)
Here Comes FATCA…What To Expect In 2014
  With FATCA looming on the horizon, Scott Michel examines what 2014 holds for those caught in its web. (01/04/2014)
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)
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)
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)
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)
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)
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)
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)
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)
FATCA - Predictions of Implementation Failure Proving True
  Denis Kleinfeld examines the impact FATCA has had on the global financial industry, and why predictions that FATCA could not be implemented are proving true. (01/10/2013)
A 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)
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)
Organise or Die: The Future of International Financial Centres
  Professor Gilbert NMO Morris considers the necessary and collaborative steps international finance centres must take to secure their future. (01/08/2013)
US Scandals Reinforce Warning Signs of FATCA’s Dangers
  With FATCA imminent, Denis Kleinfeld discusses the dangers of the legislation for the global financial industry, the danger signs reinforced by the rapid unfolding of governmental scandals in the United States. (01/07/2013)
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)
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)
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)
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)
Due Diligence - Second Citizenships
  Having multiple citzenships can open up a wide range of opportunities, Burke Files considers the benefits of multiple citizenships and highlights some of the pitfalls to avoid when choosing where. (01/06/2013)
Is There a Limit to the Misinformation Over the Cayman Islands Tax Transparency?
  Following recent calls from the UK to 'get their house in order,' Anthony Travers tackles some of the misconceptions surrounding the Overseas Territories and Tax Transparency. (01/06/2013)
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)
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)
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)
‘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)
The Bahamas: Innovation at the Heart of Financial Services
  Aliya Allen discusses the success story that is The Bahamas, which have produced ideal conditions for a range of clients to manage their wealth efficiently in comfort and style. (01/02/2013)
Caribbean IFCs, Emerging Economies and Shifting Goalposts
  So much can change in a year, Lorna Smith reviews her own forecasts of a year ago on the future of Caribbean IFCs, during which time they have faced significant challenges from ‘onshore’, particularly within the EU. (01/02/2013)
The BVI: An Innovative and Forward Looking Global Financial Centre
  Elise Donovan discusses one of the world’s leading finance centres, the British Virgin Islands, which has ensured its stability through close relations with both the BVI Government and private sector. (01/02/2013)
Swiss Fiscal Conformity – Moving With The Times
  Anton Rinderer discusses the growing issue of fiscal conformity in Switzerland, a financial jurisdiction that prides itself on its high-end brand of safety, security and efficiency. (01/02/2013)
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)
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)
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)
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)
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)
Q&A: Europe on Offshore
  The IFC Review speaks to European Commission representative Emer Traynor about the EU response to tax competition and international finance centres. (01/12/2012)
The Tide
  Marcus Killick provides analysis of recent regulatory pressures effecting Finance Centres. (01/12/2012)
Offshore Voice: British Virgin Islands - The Unreported Benefits of ‘Offshore’
  Elise Donovan, the Executive Director of the BVI IFC, speaks to the IFC Review about the success of the British Virgin Islands as an international finance centre and about how the BVI IFC addresses the negative premise of being ‘offshore’. (01/12/2012)
The 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)
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)
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)
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)
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)
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)
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)
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)
Due Diligence and Technology
  Burke Files considers the issues regarding overreliance on internet research as part of the due diligence process. (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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
Tax planning for US Customers: Compliance, Compliance, Compliance
  Denis Kleinfeld and Howard Fisher comment on the battle between the US government and holders of undisclosed offshore accounts and examine the details of the second voluntary disclosure program (01/04/2011)
What’s up, Doc? Asian regulation in the Chinese Year of the Rabbit
  Alan Ewins examines how Asia will need to make its position as part of the overall global process of financial regulation clear to ensure that it can influence the nature and speed of change (01/03/2011)
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)
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)
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)
Bank secrecy - going, going, gone
  Alexander Bove asks is banking secrecy a thing of the past? (03/08/2010)
Why are Americans Expatriating?
  Denis Kleinfeld considers the growing concern in the US over American expatriation. (06/07/2010)
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)
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)
International Financial Centres Forum Unites Jurisdictions and Stimulates Global Debate
  Grant Stein comments on the newly formed International Finance Centres Forum (07/04/2010)
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)
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)
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)
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)
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)
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)
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)
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)
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 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)