itpa guide to presentations a · 1 itpa guide to presentations a abuse of law: k. schiemann,...

17
1 ITPA Guide to Presentations A Abuse of law: K. Schiemann, Luxembourg, 2011 Alternative Dispute Resolution in tax: F. Cullen, Monte-Carlo, 2013 Andorra: M. Walters, Barcelona, 2008 Anti- Money Laundering Directives: F. Noseda, Monte-Carlo, 2017 Anti-avoidance - in Tax Treaties: M. Patriccione, Monte-Carlo, 2009 Anti-avoidance - Russia: K. Egorova, Monte-Carlo, 2015 Anti-Tax Avoidance Directive: T. Lyons, Cyprus, 2017 Anti-Tax Avoidance Directive: N. Gouder, Monte-Carlo, 2017 Arbitration in tax disputes: F. Cullen, Monte-Carlo, 2013 Arbitration in trust disputes: D. Brownbill, Malta, 2013 Armitage v Nurse: D. Hayton, Monte-Carlo, 2000 Armitage v Nurse: S. Hayes, Cannes, 2012 ASEAN investment, Singapore base for: P. de Ridder, Cannes, 2012 Asian families: J Field, London, 2016 Asset protection trusts, do they work? C. Cutbill, Florence, 2013 Asset protection: C. Gothard, Jersey, 2014 Asset protection: N. Jacob, London, 2008 Asset, discretionary: M. Grundy, Vienna, 2007 Assets, separate, nil value: M. Grundy, Venice, 2010 ATAD - Anti Tax Avoidance Directives: N. Gouder, Monte-Carlo, 2017 Austria: E. Baier, Luxembourg, 2011 Avoidance in Anti-Tax Avoidance Directive: T. Lyons, Cyprus, 2017 Avoidance schemes - disclosure: N. Schmidt, London, 2016 Avoidance, a Comparative Concept: M. Grundy, Monte-Carlo, 2017 Avoiding CRS and FATCA reporting: P. Cotorceanu, London, 2016

Upload: doandieu

Post on 01-Nov-2018

217 views

Category:

Documents


0 download

TRANSCRIPT

1

ITPA Guide to Presentations

A

Abuse of law: K. Schiemann, Luxembourg, 2011

Alternative Dispute Resolution in tax: F. Cullen, Monte-Carlo, 2013

Andorra: M. Walters, Barcelona, 2008

Anti- Money Laundering Directives: F. Noseda, Monte-Carlo, 2017

Anti-avoidance - in Tax Treaties: M. Patriccione, Monte-Carlo, 2009

Anti-avoidance - Russia: K. Egorova, Monte-Carlo, 2015

Anti-Tax Avoidance Directive: T. Lyons, Cyprus, 2017

Anti-Tax Avoidance Directive: N. Gouder, Monte-Carlo, 2017

Arbitration in tax disputes: F. Cullen, Monte-Carlo, 2013

Arbitration in trust disputes: D. Brownbill, Malta, 2013

Armitage v Nurse: D. Hayton, Monte-Carlo, 2000

Armitage v Nurse: S. Hayes, Cannes, 2012

ASEAN investment, Singapore base for: P. de Ridder, Cannes, 2012

Asian families: J Field, London, 2016

Asset protection trusts, do they work? C. Cutbill, Florence, 2013

Asset protection: C. Gothard, Jersey, 2014

Asset protection: N. Jacob, London, 2008

Asset, discretionary: M. Grundy, Vienna, 2007

Assets, separate, nil value: M. Grundy, Venice, 2010

ATAD - Anti Tax Avoidance Directives: N. Gouder, Monte-Carlo, 2017

Austria: E. Baier, Luxembourg, 2011

Avoidance in Anti-Tax Avoidance Directive: T. Lyons, Cyprus, 2017

Avoidance schemes - disclosure: N. Schmidt, London, 2016

Avoidance, a Comparative Concept: M. Grundy, Monte-Carlo, 2017

Avoiding CRS and FATCA reporting: P. Cotorceanu, London, 2016

2

B

Bahamas - Perpetual Trusts, Foundations and Executive Entities: W. Warren, Malta, 2013

Barbados - mid-shore option: J. Quarmby, Luxembourg, 2016

Barbados: B. Arrindale, A. Murty, Barbados, 2006

Barbados: A Murty, Barbados, 2006

Bartlett case: B. Udell, Charleston, 1998

Bartlett case: G. Kleiner, Amsterdam, 2010

Bartlett case: S. Hayes, Cannes 2012

Base cost of new shares, increasing: M. Grundy, Venice, 2010

Beddows order: S. Hayes, Cannes, 2012

Belgium: W. Heyvaert, Geneva, 2010

Beneficial owner definition in Fourth Directive: N. Schmidt, Amsterdam, 2015

Beneficial owner definition in Fourth Directive: T. Lyons, Luxembourg, 2016

Beneficial ownership: M. Jones, Amsterdam, 2010

Beneficial ownership: M. Patriccione, Monte-Carlo, 2009

Beneficial ownership: M. Jones, Amsterdam 2010,

Beneficial ownership: Registration - K. Meghjee, London, 2016

Beneficiaries - information: R. Pease, Madrid, 2012

Beneficiaries in UK, twin trust for: M. Grundy, Venice, 2010

Beneficiaries, difficult: S Mitchell-Voisin, Monte-Carlo 2015

Beneficiaries, disclosure to: P. Egerton-Vernon, Monte-Carlo, 1995

Beneficial Ownership disclosure in UK: M. Palmer, Monte-Carlo, 2015

BEPS - overview 2013: Jimmie van der Zwaan, Berlin, 2015

BEPS - substance, economic: F. Schut, Monte-Carlo, 2015

Bermuda: V. Lovell Schrum, Barbados, 2006

Bilateral investment treaties: S. Gray and B. Zagaris, Monte-Carlo, 2005

Boats, held offshore: J. Conder, Monte-Carlo, 2013

Branches, foreign: J. Dif, Geneva, 2014

Brexit, Tax Planning after: R. Hay, Rome, 2016

Brexit, UK After: K. Offer, Cyprus, 2017

Bricom: L. Sykes, Geneva, 2010

Bulgaria: P. Petrova, London, 2016

Business wrapper, Luxembourg: H. Troskie. Montreux, 2011

BVI: R. Peters, Barbados, 2006

3

C

Citizenship and residence in Europe: N. Rollason, Madrid, 2012

Cadbury Schweppes case: M Palmer, Amsterdam, 2010

Cadbury Schweppes: L. Sykes, Geneva, 2010

Cadbury Schweppes: A. Magell, London, 2008

Canada, residence in: P. Hunston, Malta, 2013

Canada: R. Reymond: Geneva, 2014

Canada: P Wong, Monte-Carlo, 2017

Canadian taxpayer: N. Boidman, Barbados, 2006

Capital gains planning: M. Grundy, Amsterdam, 2015

Cayman: T. Ridley, Cayman, 2009

Centros case: K. Schiemann, Luxembourg, 2011

Certificate of residence: G Simpson, Monte-Carlo, 2013

Ceuta: G. Petrus, Madrid, 2012

Charitable giving, cross-border: C. Cutbill, Florence, 2013

Charitable giving, US person UK resident: C. Cutbill, Florence, 2013

Charitable trust, unregulated: M. Grundy, Cannes, 2012

Charities, UK: Mark Bridges, London, 2008

Charity, offshore: J. Glickman, Barbados, 2006

China - tax planning - S. Meiklejohn, London, 2014

China - the entrepreneur: R. Hoogewerf, London, 2014

China, investment in, Singapore base for: P. de Ridder, Cannes, 2012

China: L. Lipsher, Hong Kong, 2007

China: E. Thompson, Hong Kong, 2007

China: A. Shum, Hong Kong, 2007

China: M. Olesnicky, Hong Kong, 2007

Chinese HNWI: M. Hutton & P. Lam, Madrid, 2012

Citizenship - Malta: C Kälin, Geneva, 2014

Citizenship and residence shopping: H. Cortelek, Lisbon, 2012

Citizenship by Investment: C. Kälin, Cyprus, 2017

Citizenship programmes - Malta, Cyprus, UK, Portugal, Switzerland: P. Krummenacher, Monte-

Carlo, 2015

Clore case: W. Easun, Monte-Carlo October, 2015

Code of Conduct in Business Taxation: T. Lyons, Cyprus, 2017

Common Reporting Standard and FATCA Reporting - avoiding: P. Cotorceanu, London, 2016

Common Reporting Standard and Undeclared Assets: the new urgency: T. Lorimer, Rome, 2016

4

Common Reporting Standard, US-based trusts for foreign settlors: R. Balfour, Monte-Carlo, 2015

Companies - planning opportunities: G. Madec, Cyprus, 2008

Companies, non-dom in Malta, remittance basis: S. Attard, Malta, 2013

Companies, registration of beneficial interests: K. Meghjee, London, 2016

Company limited by guarantee in Isle of Man: P. Cannell, Lisbon, 2012

Company migration: R. Saunders, Montreux, 2011

Compromise in Portuguese/Spanish: D. Sambrook, Monte-Carlo, 2013

Controlled foreign company: L. Sykes, Geneva, 2010

Corporate Restructuring: N. Schmidt, Madrid, 2012

Cosmetics: M. Grundy, Cannes, 2012

Cosmetics: M. Grundy, Cayman, 2009

Creditors, protection against: R. Pease, Madrid, 2012

Cross-border charitable giving: C. Cutbill, Florence, 2013

CRS and FATCA reporting - avoiding: P. Cotorceanu, London, 2016

CRS, some issues: N. Schmidt, Cyprus, 2017

Curacao: W. De Bruijn, Barbados, 2006

Cyber Security: A. Pienaar, Monte-Carlo, 2017

Cyprus - mid-shore option: J. Quarmby, Luxembourg, 2016

Cyprus 2017: P. Economides and P. Rialas, Cyprus, 2017

Cyprus company: P. Economides, Cyprus, 2008

Cyprus International Trust Law: P. Panico, Malta, 2013

Cyprus trust: A. Katsis, Cyprus, 2008

D

de Lasteyrie: L. Sykes, Geneva, 2010

Decision-making and Risk: R. Hunter, Luxembourg, 2016

Deemed domicile in UK: R. McCann, London, 2016

Digital Assets and Estate Planning: Julia Abrey, Berlin, 2015

Disclosure of avoidance schemes: N. Schmidt, London, 2016

Disclosure to beneficiaries: P. Egerton-Vernon, Monte-Carlo, 1995

Discounted gift trust: P. Way, Madrid, 2012

Discretionary partnership: M. Grundy, Vienna, 2007

Dividends, Austrian treatment: E. Baier, Luxembourg, 2011

Divorce and "future-proofing": C. Gothard, Vienna, 2007

Dixon case: P. Maggs, Amsterdam, 2010

5

Domicile in UK - deemed: R. McCann, London, 2016

Double British: M. Grundy, Amsterdam, 2015

Double dip: G. Madec, Cyprus, 2008

Double non-taxation: M. Langer, Hong Kong, 2007

Discretionary assets: M. Grundy, Venice, 2010

Discretionary assets: R. Pease. Venice, 2010

E

ECJ and avoidance: L. Sykes, Geneva, 2010

ECJ decisions: K. Kubala, Monte-Carlo, 2009

ECJ decisions: K. Schiemann, Luxembourg, 2011

ECJ decisions: N. Forwood, Cannes, 2012

Enablers in Anti-Tax Avoidance Directive: T. Lyons, Cyprus, 2017

Estate Planning and Digital Assets: Julia Abrey, Berlin, 2015

Estate Planning, International: T. George, Rome, 2016

Estonia - mid-shore option: J. Quarmby, Luxembourg, 2016

Ethics and tax planning: A. Markham and D. ver Est, Monte Carlo, 2013

ETVE: G. Madec, Cyprus, 2008

ETVE: G. Petrus, Madrid, 2012

EU Succession Regulation: Daniel Lehmann, Berlin, 2015

Exchange of information, automatic: N. Schmidt, Geneva, 2014

Exculpation clauses: D. Hayton, Monte-Carlo, 2000

Executive Entities in Bahamas: W. Warren, Malta, 2013

Exempt vehicles in Singapore: P. de Ridder, Cannes, 2012

F

Fabian Manoeuvre: M. Grundy, Amsterdam, 2015

Families with French connections - L. Glotin, Jersey, 2014

Family business and trustees: D. Goodman, London, 2014

Family investment companies: P. Harney, Lisbon, 2012

Family Investment Partnerships: J. Conder, London, 2008

Family office: C Garnham, Lucerne, 2002

Family Office: C. Garnham, Amsterdam, 2010

Family offices and meetings - management in Monaco: D. Smith, Montreux, 2011

6

FATCA and CRS reporting - avoiding: P. Cotorceanu, London, 2016

FATCA: J Field, Lisbon, 2012

FATCA: M. Yates, Geneva, 2014

Fiscal Fables: M. Grundy, Cannes, 2012

Forced heirship, in Middle East: A. De La Rosa, Malta, 2013

Forced heirship: R. Pease, Madrid, 2012

Foreign branches: J. Dif, Geneva, 2014

Foundations in Bahamas: W. Warren, Malta, 2013

Foundations, transparent in Liechtenstein: Ariel Goekmen, Malta, 2013

Foundations: J Dif. Lisbon, 2012

Foundations: R. Boonacker, Monte-Carlo, 1995

Foundations: R. Venables, Amsterdam, 2010

Fourth Directive: T. Lyons, Luxembourg, 2016

France, residence in: P. Hunston, Malta, 2013

Free movement - treaty of Rome: L. Sykes, Geneva, 2010

French connections, families with - L. Glotin, Jersey, 2014

Fund - location: H Troskie, Luxembourg, 2011

Fund management, location: A. Knight, Geneva, 2014

Funds - management in Monaco: D. Smith, Montreux, 2011

Funds - tax efficient: P. O' Dwyer, London, 2016

Fundy ruling: R. Pease, Amsterdam, 2015

Futter: M. Bridges, Florence, 2013

G

GAAR - reflections: J. Quarmby, London, 2014

GAAR in Anti-Tax Avoidance Directive: T. Lyons, Cyprus, 2017

GAAR, living with: M. Flesch, Florence, 2013

Gaines Cooper: P. Hunston, Malta, 2013

Gibraltar and EU: P. Montegriffo, Madrid, 2012

Gibraltar: P. Montegriffo, Geneva, 2010

Gibraltar: P. Montegriffo, Madrid 2012

Gift Planning through Life Assurance: P. Way, Madrid, 2012

Gift with restrictions - insurance: S. Gorbutt, Luxembourg, 2016

Guernsey: M. Betley - London, 2014

7

H

Hague convention: R. Pease, Venice, 2010

Halifax case: K. Schiemann, Luxembourg, 2011

Hastings-Bass: M. Bridges, Florence, 2013

Hayam v Citibank: D. Hayton, Monte-Carlo, 2000

Hedge funds: J. Leuba, London, 2008

Hedge funds: N. Butcher, Cayman, 2009

Holding company - UK: M. Palmer, Amsterdam, 2010

Holding company - Spain: G. Petrus, Madrid, 2012

Holding company, UK: G Simpson, Monte-Carlo, 2013

Hong Kong trust: P. Panico, Amsterdam, 2015

Hong Kong trusts with treaty benefits: P. Panico, Jersey, 2014

Hong Kong: J. VanderWolk, Hong Kong, 2007

Hong Kong: E. Thompson, Hong Kong, 2007

Hong Kong: M. Olesnicky, Hong Kong, 2007

Hong Kong: K. Sakhrani, Cannes, 2012

Hungary: A. Menyhei, London, 2016

Hybrids and other quasi-trusts: C. Cain, Monte-Carlo, 1995

I

Image rights: J. Romer, Monte-Carlo, 2013

Immovable property and tax treaties: N. Schmidt, Monte-Carlo, 2013

Incapacity clause: R. Pease, Madrid, 2012

India, gateway to, Singapore as: P. de Ridder, Cannes, 2012

India, investment in: N. Mehta, Amsterdam, 2015

India: N. Desai, Hong Kong, 2007

India: N. Mehta, Amsterdam, 2015

India: R. Rohatgi, Monte-Carlo, 2009

Indofood case: M. Jones, Amsterdam, 2010

Indofood case: M. Patriccione, Monte-Carlo, 2009

Indofoods: M. Grundy, Hong Kong, 2007

Indonesia, investment in, Singapore base for: P. de Ridder, Cannes, 2012

Information exchange - Switzerland: J. Markovitz, Geneva, 2010

8

Information exchange, automatic: N. Schmidt, Geneva, 2014

Inheritance tax planning - company limited by guarantee in Isle of Man: P. Cannell, Lisbon, 2012

Insurance - cross-border planning: S. Gorbutt, Luxembourg, 2016

Insurance wrapper, Luxembourg: H. Troskie. Montreux, 2011

Insurance 'wrapper': E. Winter, Luxembourg, 2011

Insurance wrappers - bespoke single-premium policies: M Richardson, Cannes, 2012

Insurance, offshore: J. Glickman, Barbados, 2006

Insurance, US: K. Loezie, Cyprus, 2008

Insurance: S. Secrette, Barcelona, 2008

International Business Families: R. Chamberlayne, Monte-Carlo, 2015

International Estate Planning: T. George, Rome, 2016

International Families with US Members: B. Tractenberg, Cyprus, 2017

Investment and residence in South Africa: C. Bonnette, Cannes, 2012

Investment companies: P. Harney, Lisbon, 2012

Investment fund - location: H Troskie, Luxembourg, 2011

Investment Funds (Reserved Alternative) - new vehicle in Luxembourg: P. Panico, Luxembourg,

2016

Investment in US Real Estate: Efficient Strategies for the non-US investor: M. Ledvina, Rome, 2016

Investment in US, use of derivatives: G., Taylor, Scottsdale, 2003

Investment Partnerships: J. Conder, London, 2008

Investment Protection agreements with Mauritius: M. Uteem, Florence, 2013

Investment protection agreements: R. Pease, Madrid, 2012

IPA: R. Pease, Madrid, 2012

IPPAs: R. Pease, Amsterdam, 2015

Ireland - mid-shore option: J. Quarmby, Luxembourg, 2016

Islamic banking and Luxembourg: P. Panico, Luxembourg, 2011

Isle of Man: M, Benham, Amsterdam, 2010

Italian Perspective, Tax Planning from: G. Maisto, Rome, 2016

Italian tax planning: F. Squeo, Florence, 2013

Italy, residence in: P. Hunston, Malta, 2013

L

Lady Goo Goo case: J. Romer, Monte-Carlo, 2013

Latin American clients: D. Sambrook, Monte-Carlo, 2013

Latin American clients: S. Cantor, Cayman, 2009

Law 214, Monaco: W. Easun, Monte-Carlo, 2015

9

Leasing: H. Rosen, Zurich, 2009

Liabilities, separate, nil value: M. Grundy. Venice, 2010

Life assurance - bespoke single-premium policies: M Richardson, Cannes, 2012

Life Assurance - gift planning: P. Way, Madrid, 2012

Life insurance - cross-border planning: S. Gorbutt, Luxembourg, 2016

Life Insurance in Cross-border Planning: L. Belluzzo, Rome, 2016

Life Insurance, offshore: J. Walker, Charleston, 1998

Limited partnership (Special) in Luxembourg: P. Panico, Luxembourg, 2016

Limitation of Benefits: M. Patriccione, Monte-Carlo, 2009

Limited partnerships - separating ownership and control: J. Quarmby Lisbon, 2012

LLCs in US: A. Murty, London, 2014

Loan Trust: P. Way, Madrid, 2012

Location for investment fund: H Troskie, Luxembourg, 2011

Luxembourg - mid-shore option: J. Quarmby, Luxembourg, 2016

Luxembourg company, liquidation: G. Madec, Cyprus, 2008

Luxembourg vehicles - SICAR, SIF, SPF, Soparfi: H. Troskie. Montreux, 2011

M

Malta - mid-shore option: J. Quarmby, Luxembourg, 2016

Malta trading company: G. Madec, Cyprus, 2008

Malta: C. Curmi, Barcelona, 2008

Malta: G. Madec, Cyprus, 2008

Malta: S. Attard, Malta, 2013

Matrimony and Wealth protection: R. Pease, Madrid, 2012

Mauritius - mid-shore option: J. Quarmby, Luxembourg, 2016

Mauritius: M. Uteem, Florence, 2013

Mediation in tax disputes: F. Cullen, Monte-Carlo, 2013

Melilla: G. Petrus, Madrid, 2012

Middle Eastern Client: A. De La Rosa, Malta, 2013

Mid-shore options: J. Quarmby, Luxembourg, 2016

Mid-shore trusts - New Zealand, Singapore, Hong Kong, US: P. Panico, Amsterdam, 2015

Mid-shore: A. Nathan, Cyprus, 2008

Mid-shore: J. Quarmby Lisbon 2012

Monaco - a Fresh Look: D. Smith, Montreux, 2011

10

Money-laundering: C. Hill, Montreux, 2011

Money-laundering: R. Ham, Monte-Carlo, 2009

Multinationals - how should they be taxed: D. Goldberg, London, 2016

Murabaha: P. Panico, Luxembourg, 2011

Musharaka: P. Panico, Luxembourg, 2011

N

N. v. Insspecteur : L. Sykes, Geneva, 2010

Nestle v NatWest case: G. Kleiner, Amsterdam, 2010

New Climate, Tax Planning in: M. Grundy, Monte-Carlo, 2017

New Zealand trust: P. Panico, Amsterdam, 2015

New Zealand trusts with treaty benefits: P. Panico, Jersey, 2014

Non-dom Residents: the New UK Rules: R. Citron, Rome, 2016

Non-doms - UK: H. McCarthy, London, 2008

Non-doms in Cyprus: A. Vassiliades, Cyprus, 2017

Non-resident of UK: R. McCann, London, 2016

O

OECD initiatives: J. Owens, Monte-Carlo, 2009

OECD initiatives: R. Hay, Monte-Carlo, 2009

OECD initiatives: R. Pease, Monte-Carlo, 2009

Offshore trusts: J. Conder, Monte-Carlo, 2013

Onshore vehicles behaving as onshore vehicles: M. Grundy, Cannes, 2012

P

P.T. Transportasi Gas case: M. Jones, Amsterdam, 2010

Partnership, discretionary: M. Grundy, Vienna, 2007

Partnership, Swiss - with treaty benefit: M. Grundy, Amsterdam, 2015

Partnerships - tax planning: R. Vos, Berlin, 2015

Partnerships, "opaque": M. Grundy, London, 2014

Partnerships, family investment: J. Conder, London, 2008

Partnerships, off-shore/discretionary: M. Grundy, Amsterdam, 2015

11

Partnerships, Scottish: M. Grundy, London, 2014

Patent Box: A. Fairpo, Amsterdam, June, 2015

Pensions, UK-based: N. Sloam, Luxembourg, 2011

Perpetual Trusts, Foundations and Executive Entities in Bahamas: W. Warren, Malta, 2013

Philanthropy, UK: Mark Bridges, London, 2008

Policyholders' prior claim to insurance company's assets: E. Winter, Luxembourg, 2011

Portuguese tax planning: F. Romao, Lisbon, 2012

Prevost case: M. Jones, Amsterdam, 2010

Privacy - Switzerland: J. Markovitz, Geneva, 2010

Private equity funds: N Butcher, Cayman, 2009

Private insurance companies: J. Brockway, London, 2014

Private placement insurance: E. Winter, Luxembourg, 2011

Private trust company: A. Miller, Cayman, 2009

Private trust company: J. Arnold, Scottsdale, 2003

Privilege, professional: C. Passmore, Seville, 2001

Protected cell company: J. Langlois, Interlaken, 1999

Protectors: P. Hodson, London, 2008

Prudent man of business: G. Kleiner, Amsterdam, 2010

Purchased offshore company/trust - benefit for UK taxpayers: M. Grundy, Amsterdam, 2015

Purpose trust: John Conder, Monte-Carlo, 1995

Purpose trust: P. Matthews, Hamburg, 2003

Purpose trust: V. Lovell Schrum, Barcelona, 2008

Q

Quasi-trusts: C. Cain, Monte-Carlo, 1995

R

re Murphy's trust: D. Hayton, Monte-Carlo, 2000

Real property and tax treaties: N. Schmidt, Monte-Carlo, 2013

Real property in France: J. Howes, Montreux, 2011

Real property in United Kingdom: P. Soares, Montreux, 2011

Registered trust: R. Pease, Amsterdam, 2015

Registration - Trusts and Companies: P. Panico, Cyprus, 2017

Registration of beneficial interests: K. Meghjee, London, 2016

12

Remittance basis in Singapore: P. de Ridder, Cannes, 2012

Reputation management: A. Melville-Brown and T. Lorimer, Jersey, 2014

Residence - in UK, US, France, Canada, Italy: P. Hunston, Malta, 2013

Residence and citizenship in Europe: N. Rollason, Madrid, 2012

Residence and citizenship shopping: H. Cortelek, Lisbon, 2012

Residence and investment in South Africa: C. Bonnette, Cannes, 2012

Residence certificate: G Simpson, Monte-Carlo, 2013

Residence in Spain: M. Soul, Madrid, 2012

Residence of trustee: G Simpson, Monte-Carlo, 2013

Residence, change of: M. Grundy, Amsterdam, 2015

Residence, change of: M. Grundy, Venice, 2010

Residence, change: A. Penney, Monte-Carlo, 2007

Residence, change: M. Grundy, Barbados, 2006

Residence, change: M. Grundy, Hong Kong, 2007

Residence, favourable jurisdictions: C Kälin, Cyprus, 2017

Retirement - Spain: M. Soul, Madrid, 2012

Retirement destinations: M. Grundy, Amsterdam, 2015

Retirement: M. Grundy, Hong Kong, 2007

Rome, treaty of - free movement: L. Sykes, Geneva, 2010

Royal Brunei case: B. Udell, Charleston, 1998

Rulings: John Graham, Luxembourg, 2016

S

San Marino: A. Vicari, Barcelona, 2008

Schneider: L. Sykes, Geneva, 2010

SCI: G. Madec, Cyprus, 2008

Scottish Partnerships: M. Grundy, London, 2014

Separating ownership and control: J. Quarmby Lisbon, 2012

Service Provider - growing business: B. Deconinck, Monte-Carlo, 2017

Settlors, reluctant: S Mitchell-Voisin, Monte-Carlo, 2015

Sharia transactions - Luxembourg law facilitates: P. Panico, Luxembourg, 2016

Sharia-compliant banking: P. Panico, Luxembourg, 2011

Shia-compliant - company limited by guarantee in Isle of Man: P. Cannell, Lisbon, 2012

Shipping- management in Monaco: D. Smith, Montreux, 2011

Singapore - mid-shore option: J. Quarmby, Luxembourg, 2016

13

Singapore trust: P. Panico, Amsterdam, 2015

Singapore: P. de Ridder, Cannes, 2012

South American clients: D. Sambrook, Monte-Carlo, 2013

Spanish perspective on international tax planning: G. Petrus, Madrid, 2012

Sportsmen, Austrian regime: E. Baier, Luxembourg, 2011

STAR Trust: J. Appleyard, Cayman, 2009

STAR Trust: R. Pease, Madrid, 2012

State Aid - ECJ decision: N. Forwood, Cannes, 2012

State Aid: John Graham, Luxembourg, 2016

State Aid: T. Lyons, Luxembourg, 2016

Stephen Jay Lawrence: N. Jacob, London, 2008

Stichting: N. Francken, Geneva, 2014

Substance, economic: F. Schut, Monte-Carlo, 2015

Substance, economic: A. Magell, London, 2008

Substance: M. Grundy, Cayman, 2009

Substance: M. Grundy, Cannes, 2012

Succession - EU Regulation: Daniel Lehmann, Berlin, 2015

Sukuk: P. Panico, Luxembourg, 2011

Swiss partnership: M. Grundy, Amsterdam, 2015

Swiss tax regime for trusts: M. Barmes, Geneva, 2010

Swiss tax regime for trusts: R. Pease, Venice, 2010

Swiss Tax: the New Regime for Corporations: H. Ruedishueli, Rome, 2016

Swiss trusts: R. Pease, Vienna, 2007

Switzerland - privacy: J. Markovitz, Geneva, 2010

T

Tai Hing case: P. Edwards, Luxembourg, 2011

Tax Planning after Brexit: R. Hay, Rome, 2016

Tax Planning in the New Climate: M. Grundy, Monte-Carlo, 2017

Tax good governance: T. Lyons, Luxembourg, 2016

Tax havens: the case against: R. Palin, Monte-Carlo, 2013

Tax havens: the case for: Richard Hay, Monte-Carlo, 2013

Tax planning and ethics: A. Markham and D. ver Est, Monte Carlo, 2013

Tax planning from a French perspective: J. Howes, Cannes, 2012

Tax planning from a Portuguese perspective: F. Romao, Lisbon, 2012

Tax planning from an Italian perspective: F. Squeo, Florence, 2013

14

Tax planning using partnerships: R. Vos, Berlin, 2015

Tax regime for trusts, Swiss: M. Barmes, Geneva, 2010

Tax regime for trusts, Swiss: R. Pease, Venice, 2010

Territorial Tax Systems: J. Howes, Monte- Carlo, 2017

Thin cap case: K. Schiemann, Luxembourg, 2011

Thin Trusts: M. Grundy, Amsterdam, 2015

Transfer pricing: L Sykes, Geneva, 2010

Transfer pricing: P. Maggs, Amsterdam, 2010

Treaties, bilateral investment: S. Gray and B. Zagaris, Monte-Carlo, 2005

Treaty of Rome - free movement: L. Sykes, Geneva, 2010

Treaty override: L. Sykes, Geneva, 2010

Trust - incapacity clause: R. Pease, Madrid, 2012

Trust - Loan: P. Way, Madrid, 2012

Trust administration, litigation: B. Udell, Charleston, 1998

Trust alternative: family investment companies: P. Harney, Lisbon, 2012

Trust cases, recent: M. Bridges, Florence, 2013

Trust Companies, private: N. Jacob, Berlin, 2015

Trust company, private: J. Arnold, Scottsdale, 2003

Trust disputes, arbitration in: D. Brownbill, Malta, 2013

Trust disputes, resolving: S. Hayes, Cannes, 2012

Trust Law, International in Cyprus: P. Panico, Malta, 2013

Trust management: J. Conder, Monte-Carlo, 2013

Trust, Cyprus: A. Katsis, Cyprus, 2008

Trust, discounted gift: P. Way, Madrid, 2012

Trust, integrity of: R. Pease, Cyprus, 2008

Trust, purpose: V. Lovell Schrum, Barcelona, 2008

Trust, registered: R. Pease, Amsterdam, 2015

Trust, reserved powers: R. Pease, Cyprus, 2008

Trust, twin - for UK beneficiaries: M. Grundy, Venice, 2010

Trustee, dismissing: James Neish, Monte-Carlo, 2000

Trustee, institutional: J. Arnold, Barcelona, 2008

Trustees - investment advice: S. Hayes, Cannes, 2012

Trustees and the family business: D. Goodman, London, 2014

Trustees, changing: M Guillaume, Jersey, 2014

Trusts - choosing a jurisdiction: J. Howes, Luxembourg, 2016

Trusts - Swiss tax regime: R. Pease, Venice, 2010

Trusts - Swiss tax regime: M. Barmes, Geneva, 2010

15

Trusts and tax treaties: J. Prebble, Hong Kong, 2007

Trusts and US beneficiaries: R. Ranadive, Cayman, 2009

Trusts and wealth protection: R. Pease, Madrid, 2012

Trusts in civil law countries: R. Pease: Venice, 2010

Trusts in Italy (resident and non-resident): F. Squero, Florence, 2013

Trusts in Latin America: G. Cone, Monte-Carlo, 2017

Trusts in Wyoming: G. Cone, Monte-Carlo, 2017

Trusts with IPPAs: R. Pease, Amsterdam, 2015

Trusts with treaty benefits: P. Panico, Jersey, 2014

Trusts, mid-shore - New Zealand, Singapore, Hong Kong, US: P. Panico, Amsterdam, 2015

Trusts, offshore: J. Conder, Monte-Carlo, 2013

Trusts, perpetual, in Bahamas: W. Warren, Malta, 2013

Trusts, Swiss: R. Pease, Vienna, 2007

Trusts, tax transparent in Malta: S. Attard, Malta, 2013

Trusts: tax transparent in Luxembourg: P. Panico, Luxembourg, 2016

Twin trust for UK beneficiaries: M. Grundy, Venice, 2010

U

UAE: Andrew de la Rosa, Geneva, 2010

UBS case: J. Markovitz, Geneva, 2010

UK After Brexit: K. Offer, Cyprus, 2017

UK capital gains tax and foundations: R. Venables, Amsterdam, 2010

UK companies, registration of beneficial interests: K. Meghjee, London, 2016

UK deemed domicile: R. McCann, London, 2016

UK entities in international structures: G Simpson, Monte-Carlo, 2013

UK non-resident: R. McCann, London, 2016

UK Resident Non-doms: the New Rules: R. Citron, Rome, 2016

UK residential property - update 2014: J. Conder, Jersey, 2014

UK SDLT: J. Quarmby Lisbon, 2012

UK trusts with treaty benefits: P. Panico, Jersey, 2014

UK, residence in: P. Hunston, Malta, 2013

UK-based pensions: N. Sloam, Luxembourg, 2011

Undeclared Assets and the Common Reporting Standard: the new urgency: T. Lorimer, Rome, 2016

United Kingdom - mid-shore option: J. Quarmby, Luxembourg, 2016

Unquoted assets in insurance policy: E. Winter, Luxembourg, 2011

US - mid-shore option: J. Quarmby, Luxembourg, 2016

16

US "Foreign" Trusts: P. Panico, Cyprus, 2017

US assets: M. Ledvina, Rome, 2016

US assets: R. Ranadive, Cayman, 2009

US beneficiaries: R. Ranadive, Cayman, 2009

US Estate Tax Planning: B. Tractenberg, Cyprus, 2017

US Family Members: B. Tractenberg, Cyprus, 2017

US grantor trust: P. Panico, Amsterdam, 2015

US LLC - separating ownership and control: J. Quarmby, Lisbon, 2012

US LLCs: A. Murty, London, 2014

US reporting: R. Ranadive, Cayman, 2009

US taxpayers, opportunities: J. Glickman, Barbados, 2006

US, residence in: P. Hunston, Malta, 2013

US-based trusts for foreign settlors: R. Balfour, Monte-Carlo, 2015

V

Value of discretionary interests: M. Grundy, Venice, 2010

Value of discretionary interests: R. Pease, Venice, 2010

VAT and Yachts: Leasing in Cyprus: A. Vassiliades, Cyprus, 2017

VAT registration: G. Simpson, Monte-Carlo, 1998

VISTA trust: G. Kleiner, Amsterdam, 2010

W

Walker v Stones: D. Hayton, Monte-Carlo, 2000

Wealth protection: C. Gothard, Jersey, 2014

Wealth protection: R. Pease, Madrid, 2012

White v White: C. Gothard, Vienna, 2007

Wood v Holden: A. Magell, London, 2008

Wrappers, insurance - bespoke single-premium policies: M Richardson, Cannes, 2012

Y

Yacht leasing - tax treatment in Malta: S. Attard, Malta, 2013

Yacht registration: R. Woodford, Monte-Carlo, 1998

Yachts, held offshore: J. Conder, Monte-Carlo, 2013

Yachts: Leasing in Cyprus: A. Vassiliades, Cyprus, 2017

17

Z

Zero tax in taxable jurisdictions: M. Grundy, Venice, 2010