Gaines-Cooper v HMRC |
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| Peter Vaines, Squire, Sanders and Dempsey, London, UK | |
| Acquiring non-resident status for tax purposes in the UK is becoming increasingly difficult, particularly in the light of the recent decision in favour of HMRC in the case of Robert Gaines-Cooper. Peter Vaines, lead advisor to Mr Gaines-Cooper unravels the implications of this significant case.
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The Curious Case of Lyle Dicker Grace and the factors for determining UK tax residency |
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| Mark Walters, Senior Tax Professional and Director, Frank Hirth Plc, London, UK | |
| Mark Walters provides an intriguing commentary of this peculiar case, demonstrating how the lack of a statutory residence test in the UK makes planning for non-residency status more challenging.
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Cushioning the Blow of the UK Income Tax Rate Hike |
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| Mark Walters, Senior Tax Professional and Director, Frank Hirth Plc, London, UK | |
| Mark Walters demonstrates creative strategies for those remaining in the UK to minimise their exposure to the harsh tax liabilities recently imposed on top earners.
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Foreign Buyers of United States Residential Real Estate: Issues to determine how to hold title |
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| Stephen A. Malley, Law Offices of Stephen A. Malley, California, USA | |
| Stephen A. Malley tackles complex issues facing non-resident aliens purchasing expensive US real estate. No single form of holding title eliminates all tax and non-tax concerns and a critical overview of the variations reveals advantages and disadvantages arising from each form.
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The Irresistible Rise of Exchange Traded Funds? |
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| Peter O’Dwyer, Managing Director, Hainault Capital Limited, Dublin, Ireland | |
| Exchange Traded Funds are an increasingly popular phenomenon. Peter O’Dwyer delves behind the words of the promoters and uncovers the real truths behind these open-ended funds.
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Managed Accounts – has their time come? |
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| Nicholas Butcher, Maples and Calder, Cayman Islands | |
| Managed accounts have long been a part of the investment funds landscape. An examination of the conventional managed account and analysis of bespoke investment funds reveals the relative merits of a managed account as an alternative investment vehicle. Nicholas Butcher forecasts an upsurge in popularity of this versatile investment product.
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Tax Developments and Business Opportunities in Panama |
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| Ricardo Cambra La Duke, Partner, Cambra La Duke & Co. | |
| Ricardo Cambra La Duke guides us through the significance new tax measures and reveals intriguing business opportunities in Panama.
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The End of Bearer Shares: Panamanian Private Interest Foundations in Estate Planning |
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| Gian Castillero, Partner and Cristina de Alba, Associate, ARIFA Estate and Private Clients Practice Group, Panama | |
| Gian Castillero and Cristina de Alba promote Panamanian private interest foundations demonstrating how they can be utilised as estate planning vehicles in the wake of new laws in numerous jurisdictions abolishing and forbidding the use of bearer shares.
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Bermuda Enhances Company and Partnership Legislation |
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| Lynda Milligan-Whyte, Senior Partner, Lynda Milligan-Whyte & Associates, Bermuda | |
| Lynda Milligan-Whyte’s detailed analysis of Bermuda’s recent legislative overhaul demonstrates an enhancement of the procedures and processes for formation, registration and operation of an international business in or from the jurisdiction.
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Bermuda Joint Ventures and Opportunities in Emerging Markets |
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| Kerri Lefebvre, Partner, Conyers Dill and Pearman, Dubai | |
| An examination of Bermuda as a neutral jurisdiction for structuring joint ventures reveals how the island has poised itself as a popular choice for multinationals pursuing opportunities in the swiftly emerging markets of the Middle East, Asia, Latin America (particularly Brazil) and Africa.
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Mauritius: An Investment Platform into Africa |
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| Craig Fulton, Head of Office, Conyers Dill and Pearman, Mauritius and Anthony Whaley, Partner, Conyers, Dill and Pearman, Bermuda | |
| The African continent, while not unscathed by the global recession, has demonstrated considerable resilience, providing significant opportunities with its under penetrated markets and unleveraged business opportunities. Craig Fulton and Anthony Whaley dissect the vital role Mauritius plays in the flow of foreign direct investments into Africa.
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Mauritius – a profound transformation and the road ahead |
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| Dr. Ludovic C. Verbist, Managing Director, AAMIL, Mauritius and Geneva, Switzerland | |
| Dr. Ludovic Verbist takes us on a journey through Mauritius’ transformation from an island dependant on sugar exports to an internationally respected financial centre. Careful scrutiny of the new guidelines on information gathering for a Category 2 global business company and analysis of the Category 1 global business company demonstrates the jurisdictions’ compliance to transparency standards.
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New Corporate Tax Regime Redefines Gibraltar |
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| Peter Montegriffo, Partner and Mark Henrich, Associate, Hassans, Gibraltar | |
| Gibraltar is repositioning itself as a financial centre comparable with the onshore European variety. Peter Montegriffo and Mark Henrich chart this metamorphic process clarifying the rationale behind the brand new corporate tax regime and explore the benefits of relocating to this unique jurisdiction.
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Uruguay – Staying Power |
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| Silvia Solé Cestau, Lawyer, Estudio “Dr. Luis Alberto Solé-Romeo” Montevideo, Uruguay. In co-operation with James Wadham, The Fiduciary and Consulting Group | |
| Demonstrating the benefits of the Uruguayan tax system for both individuals and corporations and elaborating on the residency options, Silvia Solé Cestau promotes this often overlooked Latin American jurisdiction revealing the nations’ aptitude for endurance.
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An Englishman Abroad |
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| Milton Grundy, Gray’s Inn Tax Chambers, Gray’s Inn, UK | |
| An advance chapter of Milton Grundy’s forthcoming book, Six Fiscal Fables takes us on a journey into the life of an Englishman retiring abroad.
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Dubai Financial Free Zones Part III |
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| J. Richard Duke, Duke Law Firm, P.C., Alabama, USA | |
| J. Richard Duke completes his fascinating overview of Dubai’s wide ranging Financial Free Zones.
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Blood, Oil and Tears |
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| Derek Sambrook, FIB(SA), TEP, Managing Director, Trust Services, S.A., Panama | |
| Derek Sambrook unravels Ecuador's turbulent political history illustrating why the Financial Action Tax Force and other intergovernmental organisations regard it as a recalcitrant nation. He speculates on the problems caused by a reliance on oil from the Amazon.
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