Commentary: A different kind of level playing field |
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| H. Arnold Sherman, F.C.A., H. Arnold Sherman Professional Corporation, Calgary, Canada | |
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Recent developments in taxation of trusts and estate planning in the UK |
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| Geoffrey Todd, Boodle Hatfield, London, UK | |
| The last six months have seen some of the most dramatic and far-reaching changes introduced in the field of trusts and estate planning in the UK. Geoffrey Todd examines what he perceives to be an attack by the UK Revenue and Treasury on trusts and tax planning that involves the use of trusts.
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Asset protection, Swiss annuities, and trusts |
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| Alexander Bove, Jr, The Law Firm of Bove and Langa, PC, Boston, Massachusetts, USA | |
| In many jurisdictions the law provides that the cash value and proceeds of life insurance and annuity contracts issued are protected from creditors of the owner of the contract. Of all these, however, perhaps the extensive creditor protection provided by Swiss annuities offers the greatest attraction to the average person. Alexander Bove details the benefits and attraction of Swiss annuities.
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Discretions: A trustee's dilemma - Trials and rewards |
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| Nigel Goodeve-Docker, Solicitor, Hampshire, UK | |
| Anyone, involved in the administration of trusts is aware of the dilemma which can sometimes be caused by a request to exercise a discretion. Nigel Goodeve-Docker illustrates, through the use of a practical example, the difficulties that can arise through the exercising of a trustee’s discretion.
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Liechtenstein: A new foundations law … or not? |
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| Andrew Baker, Managing Director, Miselva Establishment, Vaduz, Liechtenstein | |
| Andrew Baker looks at the progress of the draft foundations law in Liechtenstein and examines the potential impact of the judgement in a recent case there, which may have a profound effect on thousands of foundations established in the jurisdiction.
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Seychelles: Forging Ahead |
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| Simon Mitchell LLB, Managing Director, Mayfair Trust Group Limited, Seychelles | |
| Seychelles has maximised its appeal and effectiveness as an emerging offshore financial centre by developing innovative new products and policies and striving to strike a commercially sensible balance between market demands and sound regulatory practice. Simon Mitchell examines the development of Seychelles as an offshore centre.
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Ireland: Holding a favourable tax position |
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| Martin P. Lacey, Lead Partner – Taxation Services, Gorman AGN, Chartered Accountants, Dublin, Ireland | |
| The 2004 Irish Budget included a proposal to introduce an international holding company regime into Ireland. This is of particular interest given that it will allow international companies to combine both a favourable Irish corporate tax rate with beneficial holding company structures. Martin Lacey provides a detailed analysis of the proposed changes.
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Trading in Ireland: the low corporate tax regime |
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| Mark Barrett, HLB Nathans, Dublin & Cork, Ireland | |
| Ireland’s success in attracting inward investment from overseas in recent years has been due in large measures to its very competitive tax regime. Mark Barrett examines in detail the low corporate tax regime in Ireland, the use of Irish trading companies and other lesser-known aspects of trading through Ireland.
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A bright future for Liberia |
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| Jill Keohane, LISCR, LLC, agent for the Government of Liberian in the operation of the Liberian International Ship and Corporate Registry | |
| Over the last four years, the United Nations Security Council has consistently recorded its support of the Maritime and Corporate Programmes in Liberia. Jill Keohane examines recent developments in Liberia particularly with regard to these programmes and its legislation and regulation.
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Residency & Citizenship: Ireland |
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| John Hickson and Adrian Twomey, A&L Goodbody, International Financial Services Centre, Dublin, Ireland | |
| Continuing the Offshore Investment Residency & Citizenship series, John Hickson considers the legal and tax implications of an individual deciding to retire to or take up residence in Ireland.
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Book Review: "Guarantee and Hybrid Companies in the Isle of Man" by Charles A. Cain, MA, FCIB, TEP |
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| Review by James A.F. Wadham, The Fiduciary and Consulting Group, Hong Kong | |
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A Letter from St. Thomas: Who is really benefiting in outsourcing jobs? |
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| Denis A. Kleinfeld, St. Thomas, US Virgin Islands | |
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