Europe
ARTICLES
Offshore Financial Centres: The Super Set
  Of the various forces that have buffeted offshore financial services in recent years, regulation and emerging demand bases are probably the most significant. (01/02/2017)
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)
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)
The Netherlands: Recent Financial, Regulatory and Legislative Developments
  Leo Neve and Mathieu Neve examines recent developments within the Netherlands financial sector. (01/08/2015)
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)
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)
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)
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)
The Future of Offshore – The Industry in 2020
  Following the release of OIL's Offshore 2020, Jonathon Clifton considers the future of the Offshore Financial Industry. (01/10/2014)
Q&A with Pascal Saint-Amans, OECD Director for Tax Policy
  With the first seven deliverables of the OECD/G20 BEPS Project now delivered to Finance Ministers of the G20, IFC Review speaks to Pascal Saint Amans about the future of the project. (01/10/2014)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
‘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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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 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)
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)
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)
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)
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)
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)
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)
Cyprus – Russia Protocol Signed
  Christodoulos Vassiliades looks at the detail behind the Cyprus Russian protocol and what the signing of the Treaty means for Cyprus (24/01/2011)
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)
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)
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)
Topics from the Tropics
  Derek Sambrook with an engaging and incisive take on the modern financial world – this time focussing on the role of trust officers within it (02/06/2010)