The expanding offshore universe and colliding moral galaxies |
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| Andrew De la Rosa | |
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Venezuela: Rising Waters |
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| Derek Sambrook | |
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Charitable Joint Ventures - US Regulations force venture philanthropy offshore |
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| David J. Berardo | |
| Since 9/11, the US regulatory environment for international philanthropy has been, at best, suspicious. Citing a recent case study involving a promissory food technology, David J. Berardo highlights the regulatory problems of structuring joint ventures between for-profit and not for-profit organisations.
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The fiduciary duties of Charity Trustees |
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| Christopher McCall | |
| If the hallmark of any trusteeship is the acceptance of the element of accountability, the hallmark of the charitable trusteeship is the element of public accountability. Christopher McCall explores the fiduciary responsibilities of a charity trustee and concludes that his chief obligation is to recognise that his is an uncommon trust with an uncommon duty of care.
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A momentum for cross-border philanthropy in Europe? |
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| Ludwig Forrest | |
| Tax effective giving, even within the borders of the EU, is impeded by substantial fiscal and legal constraints. Ludwig Forrest outlines how recent, creative initiatives are raising awareness of the need to improve the environment for cross-border philanthropy in Europe.
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Do private charitable foundations deserve tax exemption status? The US historical debate |
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| William H. Byrnes | |
| The arguments put forward in the US 20th century debate on the charitable tax exemption have changed little from those crystallised in the latter half of the 19th century. Professor William H. Byrnes examines the historical debate, illustrating that, politically, the US has been a house divided on the issue of the charitable foundation tax exemption.
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Access to Inheritance Funds in Swiss Banks |
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| Samuel M. Lohman | |
| In the world of international private planning, Swiss banking continues to hold a prominent position. However, various problematic situations can arise in the retrieval of inheritance funds located in Swiss bank accounts. Samuel M. Lohman highlights the potential problems facing an heir and reviews the procedures available to him in collecting funds to which he is entitled.
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How to give to charity in Switzerland |
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| H. L. Bernhard Vischer | |
| One of the main problems facing a would-be donor is "control", particularly if his objective is to achieve a number of purposes. Dr H. L. Bernhard Vischer looks into charitable donation in Switzerland, emphasising the need for specific aims, supervision and regular auditing.
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Swiss registration of Financial Intermediaries acting in a professional manner in the non-banking sector |
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| Samuel M. Lohman | |
| Focusing on financial intermediary compliance vis-a-vis Swiss regulatory authorities, Samuel M. Lohman outlines the registration requirements for those individuals/companies seeking to establish a presence in Switzerland or to work effectively with Swiss providers.
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Luxembourg at the Crossroads: a referendum too far? |
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| Peter O'Dwyer | |
| The recent rejection by the French and Dutch voters of the EU Constitution has thrown into focus Luxembourg's forthcoming referendum. Peter O'Dwyer tracks the development of the jurisdiction through the decline of its steel industry and the growth of its financial services sector and observes that increasing centralisation does not sit easily with the Luxembourg electorate.
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Amendments to the Regime of the Holding Companies governed by the Law of 31st July 1929 |
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| Francine Ewers | |
| A new law came into force in Luxembourg on 1st July 2005, restricting the application of the 1929 Holding Companies regime. Francine Ewers reviews the amendment and considers the potential impact of the new measures.
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Cyprus holding companies in international tax planning |
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| Peter G. Economides | |
| Following the introduction of new tax legislation in Cyprus in January 2003, Peter G. Economides presents an overview of the specific holding provisions and the tax planning opportunities for restructuring via Cyprus.
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Expatriation: Giving up US citizenship or residency |
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| Stephen A. Malley | |
| The recently enacted American Jobs Creation Act has radically changed the rules for those wishing to give up US citizenship or residency. Stephen A. Malley provides an analysis of the new act as it applies to expatriation.
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