Fraudulent Transfers to God (NINJA Loans, Madoff and Charities) |
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| David Berardo, Dimascio & Berardo, Los Angeles, California, USA | |
| David Berardo presents a case study guiding us through the law of fraudulent transfers. He considers how transfers with innocent motives may be set aside for a lack of sufficient consideration and explains the difficulties involved in trying to set aside fraudulent transfers to foreign charities.
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China and Charity – the giving begins |
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| Blake Bromley, Principal, Benefic Group, Canada | |
| The Chinese considered 2008 to be a watershed year for the evolution of philanthropy. Blake Bromley contemplates the way in which the water may flow in the future, he provides an insight into the drafting of the law of charity in the region and considers whether China will ultimately produce a new hybrid model of philanthropy.
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A Canadian Immigration Trust Primer |
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| Richard I.R.Winter QC, Toronto, Canada and Lucinda Main, Beard Winter LLP, Toronto, Canada | |
| Richard Winter and Lucinda Main introduce Canadian immigration trusts and examine how they can be utilised. They outline some of the “pitfalls” that practitioners would not normally encounter, or think of.
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Bank Secrecy is over - bank secrecy jurisdictions on par with OFCs? |
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| Robert Briant, Conyers Dill & Pearman, Road Town, Tortola, British Virgin Islands | |
| Robert Briant reflects upon the British Virgin Island’s long history of providing transactional vehicles and highlights their commitment to satisfying the OECD requirements for transparency and information exchange. He confronts the misconception that offshore financial centres are the same as bank secrecy jurisdictions.
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British Virgin Islands Companies – Taking Security |
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| Ashley Davies, Associate, Walkers, Hong Kong | |
| British Virgin Island’s Business Companies are increasingly being utilised to grant effective security in favour of lenders. Ashley Davies explores important steps that should be taken in order to protect the lender’s position and highlights the major differences between BVI and other common law jurisdictions.
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Cornerstones of the new Liechtenstein law on foundations |
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| Dr. Thomas Zwiefelhofer, Allgemeines Treuunternehmen | |
| Thomas Zwiefelhofer provides an overview of the new Liechtenstein law on foundations. He identifies how the new legislation has enabled mistaken developments to be corrected without weakening the attractiveness of the foundation model for private asset planning.
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New legislation in Liechtenstein – know your customer versus data protection and privacy |
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| Dr. Markus Wanger and Dr. Vivien Gertsch, WANGER Advokatur, Liechtenstein | |
| The Law on Professional Due Diligence in the Combating of Money Laundering, Organised Crime and Terrorist Financing came into force in March 2009. Markus Wanger and Vivien Gertsch examine the history of due diligence in Liechtenstein and reveal the implications of the new legislation.
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Banking Secrecy and OECD Standards: Swiss consequences |
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| Walter Stresemann, Vistra SA, Switzerland | |
| On 13 March 2009 the Swiss government announced that it would adopt OECD standards for the future streamlining of administrative assistance. Walter Stresemann considers the implications of this assertion for the Swiss financial sector, Swiss residents and residents of other jurisdictions.
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New developments in Swiss Tax Information Exchange: A Layman’s Guide |
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| “Geneva Gnome” a Rue du Rhone private banker | |
| Recent developments have seen Switzerland extend administrative assistance in tax matters to comply the OECD model tax convention. This article examines Article 26 of the model convention and considers the practical implications of implementation of the internationally accepted tax standard.
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Building on Strong Foundations |
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| Simon Mitchell, Seychelles Attorney-at-Law and Consultant to Mayfair Trust Group Limited | |
| Simon Mitchell reveals the newest addition to the Seychelles offshore financial service’s product repertoire; the Seychelles Foundation.
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During this economic crisis, Cyprus is the ideal place to invest |
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| Antonis Paschalides, Cyprus Minister of Commerce, Industry and Tourism | |
| Antonis Paschalides, Cyprus Minister of Commerce, Industry and Tourism responds to questions relating to investment opportunities in Cyprus in the current global economic climate.
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Submarines, Pirates and Votes - and how not to enact a law |
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| Marjorie Roberts, Law Offices of Marjorie Rawls Roberts, US Virgin Islands | |
| Marjorie Rawls Roberts considers how the enactment of a law aimed at resolving one issue can inadvertently have dangerous consequences. In the context of legislation recently passed in the US Virgin Islands which has effectively wiped out major tourist attractions, she highlights the caution that must be exercised when drafting and introducing new legislation.
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Dubai Limited Liability Partnership Law |
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| J. Richard Duke, Duke Law Firm, P.C., Alabama, USA | |
| J. Richard Duke begins a series of discussions on the Dubai Limited Liability Partnership Law of 2004.
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State and Local Taxes do Matter |
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| Marshall J. Langer, Aventura, Florida, USA | |
| Marshall Langer demonstrates the advantages US residents can gain by relocating to a state with more preferable tax rates.
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Politics and Privacy in Panama |
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| Derek Sambrook, FIB(SA), TEP, Managing Director, Trust Services, S.A., Panama | |
| Derek Sambrook contemplates the predicament Panama’s new President, Ricardo Martinelli faces in deciding whether to relent to pressure imposed by the US to relinquish bank secrecy rules in order to secure ratification of the 2006 bilateral free trade agreement in the US congress.
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