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International Tax Planning: UK Investment in Australia |
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| Ashok Kumar, Barrister-at-Law, Auckland and Sydney | |
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Restrictions on Open Registries - an anti-competitive agenda? |
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| Daniel J. Mitchell, The Heritage Foundation, Washington DC, USA | |
| A competitive and efficient international shipping market is vital to international trade. Daniel J. Mitchell assesses the beneficial impact of open registries on the shiping industry and considers the unlikely alliance of the OECD and the ITF in their efforts to return to an era of national registries.
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The necessity for quality open shipping registers |
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| Scott Begeron, Chief Operating Officer, Liberian International Ship Register | |
| Open registers are obliged to give priority to the interests of shipowners and seafarers. When professional rather than political considerations rule, Scot Bergaron argues that safety, crew welfare and environmental protection are more effectively guaranteed and the ultimate consumer gets a beter deal.
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The Rustless Wonder |
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| Jens Alers, Atlantic Marine LP, Member of the Schulte Group, Hamilton, Bermuda | |
| Jens Alers espouses India's object of perennial interest and curiosity as a symbolic bench mark for shipmanagers to aspire to excellence in the care of their clients' assets.
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Jersey Company Law - fundamental changes |
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| Wendy Benjamin, Partner, Bailhache Labesse, St. Helier, Jersey | |
| The States of Jersey approved key changes to its company law in July this year. Wendy Benjamin reviews the amendmetns focusing on the introduction of cell companies, the streamlining of existing solvency tests under the companies law and developments in bankruptcy legislation.
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Progress on the EU and OECD Tax Initiatives |
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| Colin Powell CBE, Adviser - International Affairs, States of Jersey, St Helier, Jersey | |
| Colin Powell provides an update on Jersey's response to the EU and OECD tax initiatives and its endeavours to provide an environment of sound principles of effective international co-operation while simultaneously maintaining a healthy competitiveness.
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The growth of fund business in Jersey |
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| Richard Thomas, Partner, Ogier, St Helier, Jersey | |
| February 2004 signalled the launch of the expert fund regime in Jersey. Richard Thomas reviews the initial impact of the regime on Jersey's fund industry and assesses its success in responding to requirements for a more flexible regulatory approach.
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Lisiting Specialist Securities on the Channel Islands Stock Exchange |
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| Alan Stevens and Matthew Ecobichon | |
| The CISX commenced operations in October 1998 through a listing facility and screen-based trading. Alan Stevens and Matthew Ecobichon provide an overview of the Exchange's operating facilities.
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Recent developments in Bermuda's Trusts Laws |
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| Craig W. MacIntyre, Associate, Trust and Private Client Department, Conyers Dill & Pearman, Hamilton, Bermuda | |
| Bermuda has recently passed two significant amendments to its trusts law. Craig MacIntyre examines the expansion of the statutory power of advancement and the introduction of new provisions to clarify circumstances in which the Bermuda Courts will not set aside a Bermuda trust based upon conditions of foreign laws.
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The Marshall Islands: responding to market forces |
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| Melissa A. Hurst, General Counsel, Vice President, Managing Partner, International Registries, Inc., Reston, Virginia, USA | |
| Following the enactment of the Marshall Islands Association Law in 1990, the statute has evolved to adapt to the challenges of a rapidly changing business sector. Melissa A. Hurst outlines the key developments in the legislative environment prompted by a surge in interest in using vehicles to trade on major stock exchanges.
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Residency in the Cayman Islands |
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| Michael L. Alberga, Myers & Alberga, Cayman Islands | |
| Over the last 30 years, the Cayman Islands have developed into a prominent financial centre but what do they have to offer from a residential perspective? Michael Alberga provides an overview of the immigration and employment legislation.
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Buying US Real Estate requires serious tax planning |
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| Denis A. Kleinfeld, St. Thomas, US Virgin Islands | |
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1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | Last 10 issues