For 2005 updates click this text
Anguilla - Netting Act, 2006 [NEW]
Cyprus - Tax Treaty with: Former Yugoslav Republic of Macedonia [AMENDMENT]
Dubai - UAE jurisdiction page renamed to Dubai
Mauritius - Tax Treaty with: Senegal [NEW]
Monaco - Law No.56 on Foundations of 29 January 1922 [NEW]
Nevis - Nevis International Mutual Funds Ordinance, 2004 [NEW]
New Zealand - Extracts from Income Tax Act 2004 [NEW]
Turks & Caicos - Protected Cell Companies Ordinance 2006 [NEW]
Bermuda - Recognition of Trusts Act 1987 (Overseas Territories) Order 1989 [NEW]
Cayman - Exempted Limited Partnership Law - 2003 revision (as amended, 2006) [AMENDMENT]
Cyprus - Tax Treaty with: Seychelles - Protocol [NEW]
Seychelles - Tax Treaty with: Cyprus - Protocol [NEW]
Retirement in Europe: the tax aspect
Retirement in the Caribbean: the tax aspect
Summary of the Barbados 2006 meeting.
Bahamas - Business License Act (as amended, 2004); Stamp Act (as amended, 2005) [BOTH AMENDMENTS]; Investment Funds (SMART Fund) Rules, 2005 [NEW]
Cayman Islands - Exempted Limited Partnership Law - 2003 revision [AMENDMENT]
Cyprus - Tax treaty with: Seychelles [NEW]
Guernsey - Amalgamation of Companies Ordinance, 1997 (as amended, 2006); Companies (Guernsey) Law 1994 (as amended, 2006); Migration of Companies Ordinance, 1997 (as amended, 2006) [ALL AMENDMENTS];
Isle of Man - Income Tax (Netherlands) Order 2006 [NEW]; Tax treaty with: UK [NEW]
Jersey - Trusts (Jersey) Law, 1984 (Revised Edition, showing law as at 31st August 2004) (as amended, 2006) [AMENDMENT]
Malaysia - Tax treaty with: Seychelles [NEW]
Seychelles - Tax treaties with: Cyprus; Malaysia; Qatar; U.A.E.; Vietnam [ALL NEW]
UAE - Collective Investment Law (as amended, 2006) [NEW]; Tax treaty with: Seychelles [NEW]
Gorman, Seymour has furnished the following document : Turks and Caicos Islands Guidelines on the Application of the EU Savings Tax
Provisional programme updated for the Monte-Carlo meeting in March 2007
England : X v. A and Others
Bahamas - Partnership Limited Liability Act [NEW]
Bermuda - Insurance Act 1978 (as amended, 2006); Partnership Act 1902 (1989 Revision) (as amended, 2006) [BOTH AMENDMENTS]
Cayman Islands - Companies Law - 2004 revision (as amended, 2006); Mutual Funds Regulations - 2006 revision [BOTH AMENDMENTS]
Gibraltar - Companies (Accounts) Ordinance, 1999 (as amended, 2005) [AMENDMENT]
Guernsey - Companies (Fees and Penalties) Ordinance, 2006; Companies (Purchase of Own Shares) (Treasury Shares) Ordinance, 2006; Foreign Tax (Retention Arrangements) (Guernsey and Alderney) Law, 2004; Foreign Tax (Retention Arrangements) (Guernsey and Alderney) Ordinance, 2005 [ALL NEW] Tax treaty with: UK [NEW]
Jersey - Companies (Jersey) Law, 1991 (Revised Edition, showing law at 1st February 2006); Income Tax (Jersey) Law, 1961(Revised Edition, law at 1st January 2006) [BOTH AMENDMENTS] Tax treaty with: UK [NEW]
Luxembourg - Tax treaty with: Israel [NEW]
Malta - Companies Act, 1995 (as amended, 2006) [AMENDMENT]
Seychelles - Financial Institutions Act, 2004 [AMENDMENT]
Singapore - Tax treaties with: Slovakia; Slovakia - Final Protocol [BOTH NEW]
UK - Tax treaties with: Japan [AMENDMENT]; Japan - Final Protocol; Japan - Exchange of Notes [BOTH NEW]
USA - Delaware Limited Liability Company Act (as amended, 2006) [AMENDMENT]
England : Barlow Clowes v. Eurotrust
Jersey : Green GLG Trust
Singapore : Re Estate of Siew Kum
Final programme, Booking form, General Information and Speakers details for the Barbados meeting in November 2006
Provisional programme and Booking form for the Monte-Carlo meeting in March 2007
Antigua - International Business Corporations Act, 1982 (as amended, 2005); International Business Corporations Regulations [BOTH AMENDED]
Barbados - Tax treaties with: CARICOM [NEW]
Bermuda - Companies Act 1981 (as amended, 2005) [AMENDMENT]
Gibraltar - Companies (Redomiciliation) Regulations 1996 (as amended, 2005); Companies (Taxation & Concessions) Ordinance (as amended, 2005); Extracts from Income Tax (Allowances, Deductions and Exemptions) Rules 1992 (as amended, 2005) [ALL AMENDMENTS]
Hong Kong - Tax Treaties with: China; China - Final Protocol [BOTH NEW]
UAE - Investment Trust Law of 2006 [NEW]; Limited Liability Partnership Law of 2004; Limited Liability Partnership Regulations of 2004 [BOTH AMENDMENTS]
UK - Settlements by non-resident settlors: Residence of trustees for income tax - ICTA 1988 s.685E; Residence of trustees for capital gains tax - TCGA 1992 s.69. Settlements made by non-domiciled settlors: Excluded property - IHTA 1984 s.48(3)(a). Resident companies treated as non-resident - FA 1994 s.249 [ALL NEW]
Written transcripts of the Lausanne 2006 meeting.
Owen, Christopher : Offshore Survey - September 2006
Owen, Christopher : Offshore Survey - September 2006 Supplement
Gibraltar - Companies (Accounts) Ordinance, 1999 (as amended, 2005); Companies (Consolidated Accounts) Ordinance, 1999 (as amended, 2005); Companies Ordinance (as amended, 2006); Parent and Subsidiary Company Rules 2006; Partnerships and Unlimited Companies (Accounts) Regulations, 1999 (as amended, 2005); Qualifying Individuals Rules 1989 (as amended, 1999); Rates of Tax Rules 1989 (as amended, 2003) [ALL AMENDMENTS]; Income Tax (Interest and Royalties) (Switzerland) Regulations, 2006 [NEW]
Luxembourg - Tax treaties with: Latvia; Latvia - Final Protocol; Lithuania; Lithuania - Final Protocol [ALL NEW]
Morgan, Talmai : New Tax Regime for Guernsey
van der Zwaan, Jimmie : Dutch Corporate Income Tax Reform 2007
Judgements of :CLT-UFA S.A. v. Finanzamt Koln-West; Keller Holding GmbH v. Finanzamt; van Hilten-Van der Heijden v. Rijksbelastingdienst
Pending cases: Denkavit International BV v. Ministre de l’Economie, des Finances et de l’Industrie; Cadbury Schweppes plc i Cadbury Schweppes Overseas Ltd v. Commissioners of Inland Revenue; Columbus Container Services B.V.B.A. v. Finazamt
Grecu, Andrei : Flat Tax – The British Case
Sherman, Arnold : Canadian Residents Leaving Canada
Anguilla - Insurance (Amendment) Act, 2006; International Business Companies (Amendment) Act, 2006 [BOTH NEW]
Bermuda - Stamp Duties Act, 1976 (as amended, 2006) [AMENDMENT]
Guernsey - Incorporated Cell Companies Ordinance, 2006; Incorporated Cell Companies (Fees for Insurers) Regulations, 2006 [BOTH NEW]; Protected Cell Companies Ordinance, 1997 (as amended, 2006) [AMENDMENT]
Jersey - Control of Borrowing (Jersey) Law, 1947 (revised down to 1st January 2006); Control of Borrowing Order 1958 (revised down to 1st January 2006) [BOTH NEW]; Banking Business (General Provisions) (Jersey) Order 2002 (revised down to 1st January 2006); Companies (Jersey) Law, 1991 (Revised Edition, showing law at 1st February 2006); Electronic Communications (Jersey) Law, 2000 (Revised Edition, showing law as at 1st January 2006); Electronic Communications (Jersey) Order, 2000 (Revised Edition, showing law as at 1st January 2006); Income Tax (Jersey) Law, 1961(Revised Edition, law at 1st January 2006); Limited Liability Partnerships Law (Revised Edition, showing law as at 1st January 2006); Limited Partnerships (Jersey) Law 1994 (Revised Edition, showing law as at 1st January 2006); Registration of Business Names (Jersey) Law, 1956 (Revised Edition, showing law as at 1st January 2006) [ALL AMENDMENTS]
Malta - Income Tax Act, 1994 (as amended, 2006) [AMENDMENT]
UAE - Companies Regulations of 2004; General Partnership Law of 2004; General Partnership Regulations of 2004 [ALL AMENDMENTS]
Vanuatu - Insurance Act, 2005; Insurance Regulations Order, 2005; Mutual Funds Act, 2005; Protected Cells Companies Act, 2005; Unit Trusts Act, 2005 [ALL NEW]
Hay, Richard : War of the (Offshore) Worlds: OECD Level Playing Field Report
Rohatgi, Roy : Introduction to Indian Taxes – A Brief Guide
Summary of the Lausanne 2006 meeting.
Bermuda - Trusts (Regulation of Trust Business) Exemption Order, 2002 (as amended, 2005) [AMENDMENT]
Cayman Islands - Mutual Funds Regulations - 2002 revision (as amended, 2005) [AMENDMENT]
Hungary - Tax treaty with: Slovenia [NEW]
Ireland - Tax treaty with: United States - Competent Authority Agreement [NEW]
Isle of Man - Companies Legislation Act 1931 (as amended, 2004); Companies Legislation Act 1986 (as amended, 2003); Income Tax (Exempt Companies) Act 1984 (as amended, 2005); International Business Act 1994 (as amended, 2005) [ALL AMENDMENTS]
Jersey - Banking Business (Jersey) Law, 1991 (Revised Edition, revised down to 1st January 2006); Collective Investments Funds (Jersey) Law, 1988 (Revised Edition, revised down to 1st January 2006); Insurance Business Law, 1996 (Revised Edition, revised down to 1st January 2006) [ALL AMENDMENTS]; Double Taxation Relief (arrangement with the UK) (Jersey) Act 1952; Double Taxation Relief (Shipping and Air Transport Profits (French Republic)) (Jersey) Act 1964 (revised down to 31 August 2004); Taxation (USA) (Jersey) Regulations 2006; US-Jersey Tax Information Exchange Agreement [ALL NEW]
Malaysia - Tax treaties with: Singapore [AMENDMENT]; Singapore- Final Protocol [NEW]
Singapore - Companies Act (Revised Edition, 1994 – as amended, 2006); Trust Companies Act 2005 [BOTH AMENDMENTS]; Tax treaties with: Malaysia [AMENDMENT]; Malaysia - Final Protocol; Oman; Oman - Final Protocol [ALL NEW]
UAE - Tax treaties with: Armenia; Armenia - Final Protocol; Belarus [ALL NEW]
Vanuatu - Counter Terrorism & Transnational Organised Crime Act 2005; Financial Transactions Reporting Act & Anti-Terrorism Regulations [BOTH NEW]
van der Zwaan, Jimmie : Dutch Corporate Income Tax Reform
Barbados - Limited Partnerships Act [NEW]. Tax treaty with: Austria (pending) [NEW]
BVI - Mutual Legal Assistance (Tax Matters) Act, 2003; Mutual Legal Assistance (Tax Matters) Amendment Act, 2005 [BOTH NEW]
Hong Kong - Electronic Transactions Ordinance (2000 version, as amended, 2006); Estate Duty Ordinance (1997 version, as amended, 2006) [BOTH AMENDMENTS]
Singapore - Income Tax Act (Revised Edition, 2004 – as amended, 2005) [AMENDMENT]
Written transcripts of the Nice 2006 meeting.
Attard, Stephen : Malta's Proposals to Extend its Tax Refund Benefits have been accepted by the European Union
Singleton, David : Companies (Amendment No.9) (Jersey) Law 200* Position Paper
Owen, Christopher: Offshore Survey - January 2005
Owen, Christopher: Offshore Survey - January 2005 Supplement
Dehnen, Peter : What's Going on in Germany?!
Williams, Lee : Non-domiciliary Planning to Remove Assets from US Estate Tax
Cain, Charles A. : Using the Irish/US Double Taxation Treaty for Royalty Flow Planning
Owen, Christopher: Offshore Survey - April 2005
Owen, Christopher: Offshore Survey - April 2005 Supplement
Owen, Christopher : Offshore Survey - April 2006
Owen, Christopher : Offshore Survey - April 2006 Supplement
Final programme, Booking form, General Information and Speakers details for the Lausanne meeting in June 2006
Provisional programme and Booking form for the Barbados meeting in November 2006
Hong Kong - Inland Revenue Ordinance (1997 version, as amended, 2006) [AMENDMENT]; Letter of Intent with Jersey – 9 September 2005 [NEW]
Jersey - Income Tax (Jersey) Law, 1961(Revised Edition, law at 31st August 2004) (as amended, 2005) [AMENDMENT]; Letter of Intent with Hong Kong – 9 September 2005; Memorandum of Understanding with Belgium – 23 May 2000; Memorandum of Understanding with France – 30 November 2001; Memorandum of Understanding with Italy – 29 May 2003; Memorandum of Understanding with Malta – October 2005; Memorandum of Understanding with the United Kingdom – April 2004; Memorandum of Understanding with the United States – 22 May 2002 [ALL NEW]
Malta - Investment Services Act (Control of Assets) Regulations (as amended, 2005); Memorandum of Understanding with Jersey – October 2005 [BOTH NEW]
Singapore - Banking Act (Revised Edition, 2003 - as amended, 2005) [AMENDMENT]
United Arab Emirates [NEW JURISDICTION] - Companies Law of 2004; Companies Regulations of 2004; General Partnership Law of 2004; General Partnership Regulations of 2004; Limited Liability Partnership Law of 2004; Limited Liability Partnership Regulations of 2004; Security Regulations of 2005 [ALL NEW]. Tax Treaties with: Algeria; Algeria - Final Protocol; Austria; Austria - Final Protocol; Belgium; Belgium - Final Protocol; Canada; Canada - Final Protocol; China, People's Republic of; China, People's Republic of - Final Protocol; Czech Republic; Czech Republic - Final Protocol; Egypt; Finland; Finland - Final Protocol; France; Germany; Germany - Final Protocol; India; India - Final Protocol; Indonesia; Indonesia - Final Protocol; Italy; Italy - Final Protocol; Korea; Korea - Final Protocol; Malaysia; Malaysia - Final Protocol; New Zealand; New Zealand - Final Protocol; Pakistan; Poland; Poland - Final Protocol; Romania; Romania - Final Protocol; Singapore; Singapore - Final Protocol; Sudan; Sudan - Final Protocol; Thailand; Thailand - Final Protocol; Turkey [ALL NEW]
UK - Memorandum of Understanding with Jersey – April 2004 [NEW]
USA - Memorandum of Understanding with Jersey – 22 May 2002 [NEW]
England : Burrell v. Burrell
Kuiper, Dr. Willem & Szabo, Dr. Gabo : Hungary's New Position in the Royalty Planning Industry
Summary of the Nice 2006 meeting.
Summaries of :Marks&Spencer v David Halsey (HM Inspector of Tax); Bujara v Rijksbelastingsdienst (NL); Senior Engineering Investments N.V. v Staatssecretaris van Financien (NL); Margaretha Bouanich v Skatteverket
Pending cases: van Hilten-Van der Heijden v Rijksbelastingdienst; Amurta S.G.P.S. v Inspecteur van de Belastingdienst/Amsterdam
Antigua - Antigua and Barbuda International Exempt Trust Act, 2004 [NEW]
Bermuda - Exempted Partnerships Act 1992 (as amended, 2005); Investment Business Act, 2003 (as amended, 2005); Limited Partnership Act 1883 (as amended, 2005); Overseas Partnerships Act 1995 (as amended, 2005); Trusts (Regulation of Trust Business) Act, 2001 (as amended, 2005) [ALL AMENDMENTS]
Hong Kong - Banking Ordinance (1997 version, as amended, 2005); Companies Ordinance (1997 version, as amended, 2005); Electronic Transactions Ordinance (2000 version, as amended, 2005); Inland Revenue Ordinance (1997 version, as amended, 2005) [ALL AMENDMENTS]
Jersey - Companies (Jersey) Law, 1991 (Revised Edition, law at 31st August 2004) (as amended, 2006) [AMENDMENT]
Singapore - Tax treaties with: Israel [AMENDMENT]; Israel - Final Protocol [NEW]
Langer, Marshall : Some Fascinating New Austrian Tax Treaties
Singleton, David : Jersey Cell Companies
Barbados - Tax treaty with: Botswana [NEW]
Bermuda - Australia-Bermuda Tax Information Exchange Agreement [NEW]; Limited Partnership Act 1883 (as amended, 2005) [AMENDMENT]
BVI - BVI Business Companies Act, 2004 (as amended, 2005); Companies Act (as amended, 2004) [BOTH AMENDMENTS]; Segregated Portfolio Companies Regulations, 2005 [NEW]
Cayman Islands - Mutual Funds Regulations - 2002 revision [AMENDMENT]
Gibraltar - Qualifying (Category 2) Individuals Rules. 2004; Qualifying (Category 3) Individuals Rules 1998 (as amended, 2005) [BOTH AMENDMENTS]
Guernsey - Protected Cell Companies Ordinance, 1997 (as amended, 2005) [AMENDMENT]
Hong Kong - Bankruptcy Ordinance (1997 version, as amended, 2005); Interpretation & General Clauses Ordinance (1997 version, as amended, 2005) [BOTH AMENDMENTS]
Malaysia - Offshore Insurance Act, 1990 (as amended, 2004) [AMENDMENT]
Malta - Companies Act, 1995 (as amended, 2005) [AMENDMENT]
Panama - Law No.6 of 2005 on Fiscal Equity [NEW]
St. Vincent - International Banks Act, 2004 [AMENDMENT]
Singapore - Companies Act (Revised Edition, 1994 - as amended, 2005); Insurance Act (Revised Edition, 2002 - as amended, 2005); Stamp Duties Act (Revised Edition, 2000 - as amended, 2005) [ALL AMENDMENTS]
C.I.F.A. : Agreement between the Netherlands and the Netherlands Antilles of 27 August 2004
Esther, John : A Review of the Seychelles Companies (Special Licence) Act, 2003
Murty, Anthony L. : Barbados Update 2004
Owen, Christopher: Offshore Survey - September 2004
Owen, Christopher: Offshore Survey - September 2004 Supplement
Thomson, Elizabeth : Establishing Business in Asia
Final programme, Booking form, General Information and Speakers details for the Nice meeting in March 2006
Provisional programme and Booking form for the Lausanne meeting in June 2006
Isle of Man - Banking Act 1998 (as amended, 2005); Companies (Transfer of Domicile) Act 1998 (as amended, 2005); Financial Supervision Act 1988 (as amended, 2005); Investment Business Act, 1991 (as amended, 2005); Partnership Act 1909 (as amended, 2003); Purpose Trusts Act, 1996 (as amended, 2005); Trustee Act 1961 (as amended, 2005) [ALL AMENDMENTS]
Singapore - Banking Act (Revised Edition, 2003 - as amended, 2005) [AMENDMENT]
Written transcripts of the London 2005 meeting.
An ITPA Member : Progress Towards a Level Playing Field
Owen, Christopher : Offshore Survey - January 2006
Owen, Christopher : Offshore Survey - January 2006 Supplement
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