For 2006 updates click this text
Bermuda - Bermuda-UK Tax Information Exchange Agreement [NEW]; Investment Business Act 2003 (as amended, 2006); Trusts (Regulation of Trust Business) Exemption Order 2002 (as amended, 2006); Wills Act 1988 (as amended, 2002) [ALL AMENDED]
Isle of Man - Tax Information Exchange Agreements with: Denmark; Faroe Islands; Finland; Greenland; Iceland; Netherlands; Sweden [ALL NEW]
Malaysia - Tax treaties with: Kuwait; Kuwait [BOTH NOW IN FORCE]; Spain; Spain - Protocol; Syria; Syria - Protocol [ALL PENDING]
New Zealand - Tax treaties: Austria; Austria - Protocol [BOTH NOW IN FORCE]
Singapore - Tax treaties with: China, People's Republic of; Khazakstan; Khazakstan - Protocol [ALL NEW]
United Kingdom - Tax Information Agreement with Bermuda [NEW]. Tax treaties with: Macedonia; Macedonia - Protocol [BOTH NOW IN FORCE]; Saudi Arabia; Saudi Arabia - Protocol [BOTH PENDING].
Judgements of:
| Wienand Meilicke, Heidi Christa Weyde, Marina Stöffler v. Finanzamt Bonn-Innenstadt |
| Test Claimants in the Thin Cap Group Litigation v. Commissioners of Inland Revenue |
| Rewe Zentralfinanz eG v. Finanzamt Köln-Mitte |
| Lasertec Gesellschaft für Stanzformen mbH v. Finanzamt Emmendingen |
| Winfried L. Holböck v. Finanzamt Salzburg |
| Hans Markus Kofoed v. Skatteministeriet |
| Erika Waltraud Ilse Hollmann v. Ministério Público |
| Européenne et Luxembourgeoise d’investissements SA (ELISA) v. Ministère public |
| Columbus Container Services B.V.B.A. & Co. v. Finazamt Bielefeld-Innenstadt |
| Amurta S.G.P.S. v Inspecteur van de Belastingdienst/Amsterdam |
| Firma Ing. Auer – Die Bausoftware GmbH v. Finanzamt Freistadt Rohrbach Urfahr |
| Belgium State v. N.V. Cobelfret |
| Ernst & Young v. Finanzamt Stuttgart |
| Hein Persche v. Finanzamt Ludensheid |
Cayman Islands : AN v. Barclays
Jersey : FM v. ASL Trustee Co.
Hong Kong - Pending tax treaties: Luxembourg [NEW]
Luxembourg - Tax treaty with: San Marino [NEW]. Pending tax treaties: Luxembourg [NEW]
Mauritius - Banking Act, 2004 (as amended, 2007); Income Tax Act, 1995 (as amended, 2007) [BOTH AMENDED]
San Marino - Trust Act of 2005 [NEW]. Tax treaties with: Belgium; Belgium - Protocol [BOTH NO LONGER PENDING]; Luxembourg; Romania [BOTH NEW].
Marcarian, John : Changes to Australian Capital Tax Rules for Non-Residents
Pretus, Gabriel: Spanish Holding Company Regime
Summary of the Hong Kong 2007 meeting.
Mauritius - Banking Act, 2004 (as amended, 2007); Income Tax Act, 1995 (as amended, 2006) [BOTH AMENDED]; Financial Services Act, 2007; Insurance Act, 2005; Securities Act, 2005 [NO LONGER PENDING AND AMENDED]
Rawls Roberts, Marjorie (and others) : Offshore Business Centres – United States Virgin Islands
Urquhart, Timothy : A Trust in Switzerland!
BVI - Memorandum of Understanding with Jersey – July 2007 [NEW]
Gibraltar - Income Tax Act, 1952 [NEW]; Bankruptcy Act 1990 - ss.42 and 42A; Bankruptcy (Register of Dispositions) Regulations 1990 (as amended, 2007); Companies (Consolidated Accounts) Act, 1999 (as amended, 2005); Companies Act (as amended, 2007); Companies (Redomiciliation) Regulations 1996 (as amended, 2005); Companies (Taxation & Concessions) Act (as amended, 2007); Income Tax (Allowances, Deductions and Exemptions) Rules 1992 (as amended, 2007); Limited Partnerships Act (as amended, 2007); Partnership Act; Partnerships and Unlimited Companies (Accounts) Regulations, 1999 (as amended, 2005); Perpetuities and Accumulations Act 1986; Protected Cell Companies Act, 2001 (as amended, 2003); Qualifying (Category 2) Individuals Rules 2004; Qualifying (Category 3) Individuals Rules 1998 (as amended, 2005); Qualifying (Category 4) Individuals Rules 1999; Qualifying Individuals Rules 1989 (as amended, 1999); Rates of Tax Rules 1989 (as amended, 2006); Registered Trust Act, 1999; Trustees Act (as amended, 2007); Trustees (Incorporation) Act (as amended, 2007); Trusts (Recognition) Act 1989 [ALL AMENDED]
Jersey - Memorandum of Understanding with British Virgin Islands – July 2007 [NEW]; Income Tax (Jersey) Law, 1961(2007 revision); Trusts (Jersey) Law, 1984 (2007 revision) [BOTH AMENDED]
Mauritius - Finance Act, 2007 [NEW]; Bank of Mauritius Act, 2004 (as amended, 2007); Companies Act, 2001 (as amended, 2006) [BOTH AMENDED]; Financial Services Bill, 2007; Insurance Act, 2005; Securities Act, 2005 [ALL PENDING]; Tax Treaties with: China, People's Republic of; China, People's Republic of - Final Protocol [BOTH AMENDED]
Nevis - Nevis International Insurance Ordinance, 2004 (as amended, 2006) [AMENDED]
New Zealand - Tax treaties with: Australia [AMENDED]; Mexico; Mexico - Protocol [BOTH NOW IN FORCE]
Singapore - Companies Act (Revised Edition, 2006 – as amended, 2007) [AMENDED]; Tax treaty with: China, People's Republic of [PENDING]
UK - Tax treaties with: Faroe Islands; Faroe Islands - Protocol; Switzerland - Exchange of Notes; Switzerland - Protocol [ALL PENDING]
Update of Malta.
Barbados - Barbados Foreign Sales Corporation Act, Chapter 59C (as amended, 2007); International Business Companies Act, 1991 (as amended, 2007); International Financial Services Act, 2002 (as amended, 2007); International Trusts Act, 1995 (as amended, 2007); Societies With Restricted Liability Act, 1995 (as amended, 2007) [ALL AMENDMENTS]. Tax treaties with: The Netherlands; The Netherlands - Protocol [NO LONGER PENDING]
Cayman Islands - Banks & Trust Companies (Licence Applications and Fees) Regulations - 2007 revision [NEW]; Banks & Trust Companies Law - 2007 revision; Companies Law - 2007 revision [BOTH AMENDMENTS]
Murty, Anthony : Changes in Barbados
Hay, Richard : War of the (Offshore) Worlds: OECD Level Playing Field Report
Rohatgi, Roy : Introduction to Indian Taxes – A Brief Guide
Morgan, Talmai : New Tax Regime for Guernsey
Owen, Christopher: Offshore Survey - September 2006
Owen, Christopher: Offshore Survey - September 2006 Supplement
Hong Kong meeting November 2007: Final programme, Booking form, General Information and Speakers details
Barcelona meeting March 2008: Provisional programme and Booking form
Owen, Christopher : Offshore Survey - September 2007
Owen, Christopher : Offshore Survey - September 2007 Supplement
Bahamas - External Insurance Act (as amended, 2007); Foundations Act, 2004 (as amended, 2007); Insurance Act (as amended, 2007); Investment Funds Act, 2003 (as amended, 2007); Purpose Trust Act, 2004 (as amended, 2007); Securities Industry Act, 1999 (as amended, 2007) [ALL AMENDED]
Bermuda - Companies Act 1981 (as amended, 2007); Insurance Act 1978 (as amended, 2006) [BOTH AMENDED]; Banks and Deposit Companies Act 1999 (as amended, 2005); Investment Funds Act, 2006; Wills Act 1988 (as amended, 1998) [ALL NEW]
BVI - BVI Business Companies Act, 2004 (as amended, 2007) [AMENDED]
Gibraltar - Companies Ordinance (as amended, 2007); Companies (Taxation & Concessions) Ordinance (as amended, 2007); Extracts from Income Tax (Allowances, Deductions and Exemptions) Rules 1992 (as amended, 2007); Limited Partnerships Ordinance (as amended, 2007); Rates of Tax Rules 1989 (as amended, 2006); Trustees Ordinance (as amended, 2007); Trustees (Incorporation) Ordinance (as amended, 2007) [ALL AMENDED]
Jersey - Banking Business (General Provisions) (Jersey) Order 2002 (revised down to 1st January 2007) [AMENDED]; IOSCO Multilateral Memorandum of Understanding; Memorandum of Understanding with Canada – March 2007; Memorandum of Understanding with Cayman Islands – 21 August 2006; Memorandum of Understanding with Cyprus Central Bank – May 2007; Memorandum of Understanding with Cyprus Securities and Exchange Commission – 5 February 2007; Memorandum of Understanding with Dubai Financial Services Authority – 13 March 2006; Memorandum of Understanding with the Netherlands – 4 October 2006; Memorandum of Understanding with Qatar Central Bank – 16 March 2006; Memorandum of Understanding with Qatar Financial Centre Regulatory Authority – 13 June 2006; Statement of Co-operation with the People's Republic of China – April 2006 [ALL NEW]
Written transcripts of the Vienna 2007 meeting.
Betley, Michael : Guernsey Updates
Government of Malaysia : Retirement in Malaysia – Second Home and Exchange Control
Belize - Trusts Act (Revised Edition, 2000, as amended, 2007) [AMENDED]
Costa Rica - Commercial Code - section on Juristic Persons [AMENDED]
Ireland - Pending Tax treaties with: Chile; Chile - Protocol [NEW]
Isle of Man - Banking Act 1998 (as amended, 2006); Companies Legislation Act 1931 (as amended, 2006); Companies Act Legislation 1992 (as amended, 2006); Financial Supervision Act 1988 (as amended, 2006); Insurance Act 1986 (as amended, 2006); Investment Business Act, 1991 (as amended, 2006) [ALL AMENDMENTS]
Nevis - Business Corporation Ordinance 1984 (as amended, 2002) [AMENDED]
New Zealand - Pending Tax Treaty with: Philippines - 2002 Protocol [NEW]
Portugal - Algeria (in French); Algeria - Protocol (in French) [BOTH NEW]
San Marino - Tax Treaties with: Austria; Austria - Protocol; Croatia [ALL NEW]. Pending Tax treaties with: Belgium; Belgium - Protocol [BOTH NEW]
Singapore - Trustees Act (Revised Edition, 2005) [AMENDED]
Freeman, Lawrence and Tang, Anita : The Ten Commandments or the Do's and Don'ts of Doing Business in China
Summary of the Vienna 2007 meeting.
van der Zwaan, Jimmie : Dutch Corporate Income Tax Reform 2007
Dubai - Tax treaties with: Spain; Spain - Protocol [BOTH NEW]
Liechtenstein - Company Law has been split into seven relevant sections
New Zealand - Tax treaties with: Singapore [AMENDED]. Pending Tax treaties with: Austria; Austria - Protocol; Netherlands Antilles TIEA [ALL NEW]
San Marino [NEW JURDN] - Collective Investment Services Regulations 2006; Law on Companies and Banking, Financial and Insurance Services; Fiscal Regulations concerning Collective Investment Funds and their Management Companies [ALL NEW]
Singapore - Limited Liability Partnerships Act, 2005 Revised Edition, 2006; Stamp Duties Act (Revised Edition, 2000 – as amended, 2005) Revised Edition, 2006; Trust Companies Act 2005 Revised Edition, 2006 [ALL AMENDED]. Tax treaties with: New Zealand [AMENDED]. Pending Tax treaties with: Ukraine; Ukraine - Protocol [BOTH NEW]
Written transcripts of the Monte-Carlo 2007 meeting.
Sherman, H. A.: Becoming A Canadian Resident: Some Tax Aspects
Attard, Stephen : Malta's Proposals to Extend its Tax Refund Benefits have been accepted by the European Union
Kuiper, Dr. Willem & Szabo, Dr. Gabo : Hungary's New Position in the Royalty Planning Industry
Langer, Marshall : Some Fascinating New Austrian Tax Treaties
Singleton, David : Companies (Amendment No.9) (Jersey) Law 200* Position Paper
Singleton, David : Jersey Cell Companies
Antigua - Antigua and Barbuda International Limited Liability Company Act, 2007; Company Management and Trust Service Providers Act, 2007; International Foundations Act, 2007; International Foundations Regulations, 2007; International Trust Act, 2007; International Trust Regulations, 2007 [ALL PROPOSED LAWS]
Barbados - Exempt Insurance Act, Chapter 308A (as amended, 2007); Income Tax Act (as amended, 2007); International Business Companies Act, 1991 (as amended, 2007); International Financial Services Act, 2002 (as amended, 2007); Societies With Restricted Liability Act, 1995 (as amended, 2007) [ALL AMENDMENTS]. Tax treaties with: Austria [NEW]; The Netherlands - Protocol [PENDING]
Dubai - Tax treaties with: India - Protocol (unofficial text); Luxembourg; Luxembourg - Protocol; Mauritius; Mauritius - Protocol [ALL PENDING]
Hong Kong - Banking Ordinance (1997 version, as amended, 2006); Companies Ordinance (1997 version, as amended, 2006); Inland Revenue Ordinance (1997 version, as amended, 2006); Stamp Duty Ordinance (1997 version, as amended, 2007) [ALL AMENDMENTS]
Malta - Financial Institutions Act 1994 (as amended, 2006); Income Tax Act, 1994 (as amended, 2007); Income Tax Management Act, 1994 (as amended, 2007); Insurance Business Act, 1998 (as amended, 2006); Investment Services Act, 1994 (as amended, 2006) [ALL AMENDMENTS]
Mauritius - Tax treaties with: UAE; UAE - Protocol [BOTH PENDING]
New Zealand - Tax treaties with: Australia - Protocol; China, People's Republic of - Protocol; Mexico; Mexico - Protocol [ALL PENDING]
Seychelles - Belgium; Belgium - Protocol [BOTH PENDING]
Singapore - Tax treaties with: Belgium; Belgium - Protocol; Estonia; Estonia - Protocol; Khazakstan; Khazakstan - Protocol; Malta; Malta - Protocol; Morocco; Qatar; Qatar - Protocol; Russia; Russia - Protocol [ALL PENDING]
UK - Tax treaties with: Belarus; Belarus - Exchange of Notes; France; France - Exchange of Notes; Gibraltar Tax Information Exchange Agreement; Macedonia; Macedonia - Protocol [ALL PENDING]
Vanuatu - International Companies Act, 1992 (as amended, 2007) [AMENDMENT]
Vicari, Andrea : Republic Of San Marino: The End Of The Best-Kept Secret Of Europe And The Vernissage Of A New European Financial Center
Owen, Christopher: Offshore Survey - April 2006
Owen, Christopher: Offshore Survey - April 2006 Supplement
Vienna meeting June 2007: Final programme, Booking form, General Information and Speakers details
Hong Kong meeting November 2007: Provisional programme and Booking form
Owen, Christopher : Offshore Survey - April 2007
Owen, Christopher : Offshore Survey - April 2007 Supplement
Bahamas - Banks & Trust Companies Regulation Act, 2000 (as amended, 2006) [AMENDED]; Banks & Trust Companies (Private Trust Companies) Regulations, 2007 [NEW]
BVI - Company Management Act, 1990 (as amended, 2006); Financial Commissions Services Act, 2001 (as amended, 2006) [BOTH AMENDMENTS]
Cayman Islands - Banks & Trust Companies Law - 2003 revision (as amended, 2006); Insurance Law - 2004 revision (as amended, 2006); Mutual Funds Law - 2003 revision (as amended, 2006); Mutual Funds (Fees) Regulations - 2006 revision; Trusts Law - 2001 revision (as amended, 2006) [ALL AMENDMENTS]
Hungary - Tax treaties with: Iceland; Morocco; Tunisia [ALL NEW]
Isle of Man - Companies Act, 2006 [NEW]
Malta - Companies Act, 1995 (as amended, 2006) [AMENDED]. Tax treaty with: Iceland [NEW]
Mauritius - Protected Cell Companies Act, 1999 (as amended, 2005) [AMENDED]; Pending Tax treaties with: China – 2006 Protocol to 1994 Agreement; Russia [BOTH NEW]
New Zealand - Tax treaties with: Poland; Poland - Final Protocol; Spain; Spain - Final Protocol [ALL NEW]
Portugal - Tax treaties: Chile; Chile - Protocol; Pakistan; Pakistan - Protocol; Turkey; Turkey - Protocol [ALL NOW FINAL]
Singapore - Tax treaties with: Brunei; Fiji [BOTH NEW]; Germany; Germany - Final Protocol [BOTH AMENDED]
UK - Tax treaties with: Botswana; Poland [BOTH AMENDED]; Botswana - Exchange of Notes; United States - Competent Authority Agreement 2006 [BOTH NEW]
Marcarian, John: European Taxation
Summary of the Monte-Carlo 2007 meeting.
Judgements of: Conijn v. Finanzamt Hamburg-Nord; N v. Inspecteur van de Belastingdienst Oost (NL); Cadbury Schweppes plc v. Commissioners of Inland Revenue; Kerckhaert, Morres v. Beligische Staat; Test Claimants in the FII Group Litigation v. Commissioners of Inland Revenue; Test Claimants in Class IV of the ACT Group Litigation v. Commissioners of Inland Revenue; Denkavit International BV v. Ministre de l’Economie, des Finances et de l’Industrie.
Pending cases: Test Claimants in the Thin Cap Group Litigation v. Commissioners of Inland Revenue; Skatteverket v A and B; Holbock v Finanzamt Salzburg-Land; Test Claimants in the CFC and Dividend Group Litigation v. Commissioners of Inland Revenue; Vodafone 2 v Her Majesty’s Revenue and Customs; Columbus Container Services B.V.B.A. v. Finazamt; Amurta S.G.P.S. v Inspecteur van de Belastingdienst/Amsterdam; Finanzamt Hamburg-Am Tierpark v Burda Verlagsbeteiligungen GmbH
Antigua - International Business Corporations Act, 1982 (as amended, 2006) [AMENDMENT]
British Virgin Islands - Banks and Trust Companies Act, 1990 (as amended, 2006); BVI Business Companies Act, 2004 (as amended, 2006); Company Management Act, 1990 (as amended, 2006); Financial Commissions Services Act, 2001 (as amended, 2006) [ALL AMENDMENTS]
Isle of Man - Companies (Transfer of Domicile) Act 1998 (as amended, 2005); Partnership Act 1909 (as amended, 2003) [BOTH AMENDMENTS]
Luxembourg - Tax Treaties with: Estonia; Estonia - Protocol [NEW]. Tax Treaties with: Ukraine; United Arab Emirates; United Arab Emirates - Protocol [ALL PENDING]
Malaysia - Tax Treaties with: South Africa [NEW]. Tax Treaties with: Chile; Chile - Protocol; Denmark - Protocol; Iran; Iran - Protocol; Kuwait; Kuwait - Protocol; Lebanon; Lebanon - Protocol; Morocco [ALL PENDING]
Malta - Tax Treaties with: Spain; Spain - Protocol [BOTH NEW]. Tax Treaties with: Kuwait; Kuwait - Protocol; Morocco; Morocco - Protocol; Russia; Singapore; Singapore - Protocol [ALL PENDING]
Narbona, José Carlos G.: The Canary Islands Special Zone (ZEC)
Anguilla - Anguilla Foundation Act, 2006 [PROPOSED]
Antigua - International Business Corporations Amendment Act, 2006 [NEW]; Antigua and Barbuda International Limited Liability Company Act, 2005; Foundations Bill 2006; Segregated Accounts Corporations Bill 2006 [ ALL PROPOSED]
Barbados - Tax Treaty with: The Netherlands [PENDING]
Bermuda - Companies Act 1981 (as amended, 2006) [AMENDMENT]
Costa Rica - Commercial Code - section on Juristic Persons [AMENDMENT]; Foundations Law 5338 of 28.8.1973 [NEW]
Cyprus - Assocations and Foundations Act, 1972 [NEW]
Ireland - Tax Treaties with: Portugal (as amended by Protocol of 11 November 2005); Portugal - Final Protocol (as amended by Protocol of 11 November 2005) [BOTH AMENDMENTS]
Malta - Civil Code Amendment (No.2) Act 2006 (A bill) of Foundations and Associations [NEW]
Panama - Law No.6 of 2005 on Fiscal Equity [AMENDMENT]
Portugal - Presidency of the Regional Government - Order No: 222/99 (as amended, 2006); Tax Incentives Statute - Arts.33, 33a and 34 (as amended, 2005) [BOTH AMENDMENTS]. Tax Treaties with: Brazil; Brazil - Protocol; Cape Verde; Cape Verde - Protocol; Cuba; Cuba - Protocol; Italy; Italy - Final Protocol; Luxembourg; Luxembourg - Protocol; Macau; Macau - Protocol; Morocco; Mozambique; Spain; Spain - Protocol; Tunisia [ALL NEW]; Ireland (as amended by Protocol of 11 November 2005); Ireland - Final Protocol (as amended by Protocol of 11 November 2005) [BOTH AMENDMENTS]; Chile; Chile - Protocol; Indonesia; Indonesia - Protocol; Pakistan; Pakistan - Protocol; Turkey; Turkey - Protocol [ALL PENDING]
St. Kitts - Captive Insurance Companies Act, 2006 [NEW]
Uruguay - Foundations Law No. 17,163 [NEW]
Written transcripts of the Barbados 2006 meeting.
Schrum, Vanessa Lovell: Summary of the Bermuda Companies Amendment Act
Murty, Anthony L. : New Developments in Barbados
Peters, Richard : The BVI Business Companies Act 2004
Owen, Christopher: Offshore Survey - September 2005
Owen, Christopher: Offshore Survey - September 2005 Supplement
Langer, Marshall : Tax Agreements with Tax Havens and Other Small Countries
Rae, Simon : Changes in Hong Kong Tax Law
Shine, Michael : Israel - Foreign Resident Settlor Trusts and Further Tax Reform
Szabo, Gabor : Hungary Challenges in the Post-Offshore Era as 2006 Brings Change to The Corporate Tax Regime
Murty, Anthony L. : UK Resident Individuals Personal Property Ownership – Unit Trusts as the Alternative to Companies
Neish, James: New Taxation Measures in Gibraltar
An ITPA Member has made available a copy of the following position paper : Progress Towards a Level Playing Field
Owen, Christopher: Offshore Survey - January 2006
Owen, Christopher: Offshore Survey - January 2006 Supplement
Monte-Carlo meeting March 2007: Final programme, Booking form, General Information and Speakers details
Vienna meeting June 2007: Provisional programme and Booking form
Owen, Christopher : Offshore Survey - January 2007
Owen, Christopher : Offshore Survey - January 2007 Supplement
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