Commentary: The brave new world |
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| Graham Taylor, Seyfarth Shaw LLP, San Francisco, California, USA | |
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Sovereign risk re-defined: A new analysis of an old dilema |
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| Dr George L. Salis, B.Sc., LLB (Hons), MA, LLM, PhD, Principal and CEO, JurisConsults International Group LLC, Melbourne, Florida, USA | |
| Although formerly sovereign risk assessment was reserved for companies and institutional advisers, in a post 9/11 world every global investor has to be better prepared for such a high volatile and challenging marketplace. George Salis details the elements by which investors may guide themselves to select venues and markets appropriately and effectively in order to maximise their return on investment.
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Mexico’s MBS market: Growth for the future, homes today |
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| Salvador Orofino, Kleinfeld Law Firm, USA | |
| There are numerous reasons why securitisation and the development of a secondary market for residential mortgage backed securities (MBS) is attractive for those investing in Mexico. Salvador Orofino examines how securitisation creates money for investors and new access to homes for those who would not otherwise be able to own one.
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The SEC staff report: Implications of the growth of hedge funds |
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| Peter O’Dwyer, Managing Director, Hewanorra Fund Administrators Limited, St. Lucia | |
| The US Securities and Exchange Commission have issued a Staff Report on the operations and practices of the hedge funds industry. Peter O Dwyer examines the recommendations and the implications they will have on hedge fund advisers, in particular regarding non-US hedge funds.
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New venture capital vehicles in Luxembourg |
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| Corinne Lamsech, Allen & Overy, Luxembourg | |
| A new fund structure will soon be available in Luxembourg for venture capital investments. Corinne Lamsech looks at the draft legislation and assesses how it will impact upon Luxembourg’s funds industry.
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Hong Kong – Seven Years On |
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| Julian Stargardt, Cambridge Business Group Ltd, Hong Kong | |
| It is seven years since the sovereignty of Hong Kong was transferred from the United Kingdom to the People’s Republic of China. Julian Stargardt examines developments in Hong Kong during that period and assesses how Hong Kong has become the “jewel in China’s crown”.
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Chinese developments in overseas investment |
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| Yongfu Li and Simon Zhang, Allen & Overy Beijing Representative Office, Beijing, China | |
| In recent years the market economy reform in China has advanced progressively, with the result that Chinese enterprises are more experienced in a market-orientated environment than a decade ago. Simon Zhang and Yongfu Li examine the increased interest in seeking overseas opportunities and developing their offshore markets.
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CEPA: The successful roadmap for Hong Kong enterprises |
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| Acceptor Professional Directors Limited, Hong Kong | |
| The Mainland China and Hong Kong Closer Economic Partnership Arrangement (CEPA) came into effect on 1 January 2004 and is expected to bring immense, exciting and enduring benefits to Hong Kong’s economy. This article looks CEPA in detail and considers the benefits to be accrued from it.
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Tax time bomb ticking ... |
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| Robert Homem, Dixcart, Madeira | |
| From 1 July 2003 a European Directive has required that all non-EU companies not already registered in the EU for the payment of VAT must register in each of the countries to which the services are being supplied. Robert Homem examines the implications of the requirement and compares it with the US approach to sales tax.
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The SGPS – a sound investment choice |
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| Miguel Caetano de Freitas, Caetano de Freitas & Associades, Madeira | |
| The Portuguese holding company (Sociede Gestora de Participaçőes Sociais – SGPS) is an important investment vehicle outside Europe as well as within the European Union. Migues Caetano de Freitas considers the tax benefits arising from the SGPS and how it makes an interesting instrument for domestic and international wealth planning.
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Combating money laundering in Belize |
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| Christopher Coye, MSc, LLB, CLE, Attorney-at-Law, Cititrust International Inc, Belize | |
| Christopher Coye considers how international financial services practitioners, financial institutions and the regulatory authorities in Belize have responded to the development and sophistication of the international financial services industry, particularly in relation to money laundering.
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The real business solution |
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| Enid McField-Golib, Director of Marketing, Georgetown Trust Ltd, Belize | |
| Enid McField-Golib examines Belize’s place in the offshore world and proves that the Central American state can stand on its own as favourable tax jurisdiction based on its privacy laws and confidential business climate.
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Residency & Citizenship: Cyprus |
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| Emily Yiolitis, Totalserve Management Ltd, Limassol, Cyprus | |
| In the continuing series on Residency & Citizenship, Emily Yiolitis examines the legal and tax implications of an individual taking up residency in Cyprus.
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A Letter from St. Thomas: Incentivising beneficiaries |
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| Denis A. Kleinfeld, St. Thomas, US Virgin Islands | |
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