Commentary: Good sense or bad law? |
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| James A.F. Wadham, The Fiduciary and Consulting Group, Hong Kong | |
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Latin Letter: Panama - one year on |
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| Derek Sambrook, FIBSA, TEP, Managing Director, Trust Services, S.A., Panama, Republic of Panama | |
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Monitoring industry training |
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| Chris Thomas, Capital Markets Consultant, Isle of Man | |
| Chris Thomas discusses the need for a global moderator of qualifications and accreditor of suppliers within the offshore profession and considers why and how further education within the industry needs to be monitored.
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International tax education in the financial service industry |
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| By Professor William H. Byrnes, IV, Director, Walter H. & Dorothy B. Diamond International St Thomas University, Miami, Florida, USA | |
| As the offshore industry emerges from an era of intense change and development, Professor Byrnes assesses the need for and availability of education in the international tax planning industry.
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14th Oxford Offshore Symposium - An insider's view |
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| Ciara Fitzpatrick, Deputy Editor | |
| The 14th Oxford Offshore Symposium took place from the 5th-11th September. Ciara Fitzpatrick looks back at the Symposium and considers the issues highlighted at the week-long international conference
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Ivan “the terrible” slams Cayman |
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| Craig Christensen, Arthur Morris Christensen & Co., Bermuda | |
| In September 2004 Hurricane Ivan devasted large parts of the Cayman Islands, Craig Christensen considers the impact the Hurricane has had on the jurisdiction as an international finance centre.
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Captive Insurance Companies |
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| William P. Elliot, CPA, ABV/CVA, LL.M., Decosimo CPAs, LLP, Tennessee, Ohio and Georgia, USA | |
| Captive insurance arrangements continue to be popular planning tools in the tax practitioner’s arsenal. William Elliot examines how onshore jurisdictions are rising to the challenge of offshore competition in the provision of captive insurance arrangements.
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The Pacific Special Economic Area |
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| Mario A. Vlieg L., Lawyer, Mossack Fonseca & Co., Panama, Republic of Panama | |
| The Panama-Pacific Special Economic Area has recently been established in Panama to attract companies with innovative businesses different from those traditionally handled from Panama. Mario Vlieg considers the benefits arising from the development of the Special Economic Area.
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The Investment Business Act in Bermuda |
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| Lynda Milligan-Whyte & Associates, Barristers & Attorneys, Hamilton, Bermuda | |
| Lynda Milligan Whyte examines the Investment Business Act, recently enacted in Bermuda and assesses its impact on investment professionals that come into Bermuda to market investment services to the international business sector.
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The future of risk financing |
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| Malcolm Moller and Michael Burns, Appleby Spurling Hunter, Hamilton. Bermuda | |
| The Segregated Accounts Companies Act was enacted in Bermuda in 2000. It continues to develop and was amended in June 2002. Malcolm Moller and Michael Burns examine that amendment as well as some of the exciting new uses of this product.
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South African Property Purchasing |
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| Miki Schroder, The Sovereign Group, London, UK | |
| The lifestyle offered in South Africa, together with the availability of world-class property at reasonable prices makes South Africa an extremely attractive place for foreigners to buy property. Miki Schroder considers the tax implications of purchasing property in South Africa.
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Costa Rica – residency to qualified foreign investors |
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| Humberto Pacheco, Senior Partner, Pacheco Coto, San Jose, Costa Rica | |
| Humberto Pacheco considers the legal and tax implications of an individual deciding to take up residency in Costa Rica.
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A Letter from St. Thomas: Understanding the American Election 2004 |
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| Denis A. Kleinfeld, St. Thomas, US Virgin Islands | |
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