Commentary: What's wrong with the legal system in the UK and its former colonies (including the USA)? |
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| Howard S. Fisher, Esq., Clinco & Fisher, Beverly Hills, California | |
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The return of the UK incorporated non-UK resident company... |
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| Matthew Cain, Partner, Wiggin Osborne Fullerlove, and Katie Southgate, Solicitor, Wiggin & Co, Cheltenham, UK | |
| Legislation passed in 1988 brought about the demise of the UK incorporated non-UK resident company. Matthew Cain and Katie Southgate examine how legislation passed in 2000 has provided a new form of UK incorporated non-UK resident company: the Limited Liability Partnership.
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New Zealand Special Partnerships |
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| Michael Reynolds, Anchor Trustees Ltd, Auckland, New Zealand | |
| A New Zealand Special Partnership, the equivalent of a limited partnership in other jurisdictions, may be used as vehicle for investment activities in other countries. Michael Reynolds details how the NZSP can provide interesting cross border potential.
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Sweden: A new haven? |
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| Lennart Reuterswärd, Lennart Reuterswärd Law Firm, Stocksund, Sweden | |
| Sweden, one of the heaviest taxed countries in the world, has recently introduced new legislation on tax free capital gains and tax free dividends. Lennart Reuterswärd examines the new legislation and looks at the benefits to be accrued from the reforms.
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The international gaming industry: use of offshore jurisdictions |
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| Hilary Stewart-Jones, Parnter, and Belinda Palmer, Solicitor, Berwin Leighton, Paisner, London, UK | |
| The gambling arena is set to be deregulated in the United Kingdom, however, until it becomes legal to offer online gaming from the UK, operators will continue to set up in offshore locations. Hilary Stewart Jones and Belinda Palmer examine the developments in the international gaming industry and assess how the industry uses the offshore jurisdictions to their advantage.
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The United Kingdom as a Stepping Stone |
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| Milton Grundy, Gray's Inn Tax Chambers, Gray's Inn, London, UK | |
| With its image as a high-tax country coupled with its extensive network of tax treaties Milton Grundy details how a United Kingdom entity can successfully be used as a stepping stone in a transaction with a zero tax country.
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New restrictions on foreign investments in Argentina |
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| Martin A. Litwak, Walker Smiths, Tortola, British Virgin Islands | |
| Martin Litwak looks at the new legislation introduced in Argentina requiring foreign companies which own equitable interests in Argentinean companies, or intending to carry on business in Argentina to register with the Public Register of Commerce. He anticipates the adverse impact these new requirements will have on any company incorporated in a foreign jurisdiction which is interested in investing in Argentina.
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Latin America, free trade and investment |
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| Salvador C. Orofino, Associate, Kleinfeld Law Firm, Miami, Florida, USA | |
| While increased volume of goods and services across borders undoubtedly comprises a large part of the benefit of free trade agreements, Salvador Orofino considers the substantial opportunities they also provide for investors willing to invest in regions in Latin America.
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Mauritius trusts - an overview |
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| Sameer K. Tegally, Barrister-at-Law, Tegally Chambers, Port Louis, Mauritius | |
| Mauritius had its first trust laws in 1989, Sameer Tegally examines developments in the law and the impact of equity on the legislation relating to trusts in the jurisdiction.
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2003: A year for taking stock |
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| Suzanne Gujadhur Bell, Mutual Trust Management Mauritius Limited, Port Louis, Mauritius | |
| Suzanne Gujadhur examines legislative developments in Mauritius in 2003, including the recently signed protocol to the British - Mauritius Double Tax Treaty and its tax treaty with India
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Cross-border mergers and acquisitions: Barbadian opportunity |
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| Trena Kellman, Attorney-at-Law, Alpha & Omega Law Chambers, Barbados | |
| Foreign investment in the form of cross-border mergers and acquisitions has a significant role to play in the continued development of a country’s economy. Trena Kellman examines how Barbados has evaluated the importance and taken advantage of such investment.
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The Florida of Europe |
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| Fernando Brás, Ernest & Young, Lda., Lisbon, and Ricardo Borges, Taxventrue, Lda., Lisbon, Portugal | |
| Fernando Brás and Ricardo Borges examine the tax and legal implications of an individual deciding to take up residency in Portugal.
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Portuguese property tax reforms |
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| Rosemary de Rougemont, Senior Partner, Neville de Rougemont & Associados, Lisbon, Portugal | |
| Rosemary de Rougemont details the recent reforms in property tax in Portugal and the impact they are having on offshore companies owning property there.
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A Letter from St. Thomas: The world's changing demographics |
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| Denis A. Kleinfeld, St. Thomas, US Virgin Islands | |
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