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The leading article of our 202nd issue of Offshore Investment magazine contemplates: "Giving up US Citizenship - at what cost?" Marshall Langer demonstrates the great lengths wealthy US citizens, planning to relocate abroad, must go to in order to escape US tax liabilities.  He reveals the significant barriers to expatriation imposed by the new exit tax and exposes the real motivation behind this measure - to keep wealthy taxpayers within the US tax net. Regulation is the main theme of this issue: “Taking Away the Punch Bowl” As the world ascends out of economic recession, pressure mounts for governments to undertake expeditious regulatory action to safeguard global economies. Marcus Killick observes that a clear and unequivocal understanding of the causes of the economic downturn is paramount to the successful engineering of apposite regulatory solutions. “Independent Private Client Asset Managers: Switzerland – a good place to be” The Geneva Gnome illustrates the importance of the independent asset management sector in Switzerland, charts significant developments in this area and endorses the regulatory regime in the jurisdiction drawing a comparison with corresponding systems in the UK and EU. Jurisdictions in focus: THE NETHERLANDS - Leo Neve reviews significant improvements to the participation exemption in the Netherlands and anticipates new taxation rules regarding ‘separated private equity’. He warns of the income tax burden settlors or potential beneficiaries of trusts or private wealth foundations may face if these rules are promulgated. Christian Strik dissects the Dutch Patent Box and reveals how fresh developments create interesting international tax planning possibilities. Furthermore, he forecasts important new tax measures for 2010 and provides a tax treaty update. THE ISLE OF MAN – Phillip Dearden gives us a detailed overview of UK tax implications for Isle of Man trustees with UK beneficiaries or for those contemplating investment opportunities in the UK. BARBADOS – Dr Trevor Carmichael illustrates how Barbados continues to be poised for success with an ability to exploit their competitive edge because of a mix of unique historical and geophysical features and special financial services protocols. Wayne Fields and Charles Gagnon promote Barbados as the destination of choice for the purchase of life insurance by Canadian and UK residents. Emeline Taitt observes how Barbados can play a pivotal role in any multinational company’s investment strategy. MONACO - William Easun reveals Monaco’s admirable regulatory environment and deliberates over the plethora of unique and remarkable features which continue to attract fund managers to the principality. ST VINCENT AND THE GRENADINES- Isaac Legair elaborates on the features and uses of St Vincent’s brand new Limited Liability Companies Act 2008 and demonstrates how this new piece of legislation serves to broaden the repertoire of financial service laws available to individuals contemplating the establishment of entities and structures in the jurisdiction. Regular features include World Report, Dubai Digest, The Langer File and Latin Letter.