Excellence Within ReachMalta | Cyprus | London

Firm of First C

hoice

Our Driving Force

We have grown out of a commitment to be different. We have created a unique

environment where nothing is taken for granted. Tried and tested practices are

continuously subjected to creative and innovative revision. Business savviness and

professional ambitions co-mingle with sound values of excellence, integrity and

transparency.

Our Culture

The Firm’s culture is marked by the high quality of our specialist advice backed by a

strong sense of entrepreneurship necessary to understand our clients’ business. No

less, we emphasize independence, transparency and responsiveness. We gauge

the effectiveness of our teamwork by the degree of success achieved in our clients’

projects and we adopt a results-based approach across the board so that our clients’

success becomes our own success. We stress the importance of a positive and open-

minded attitude that inspires a firm-wide culture of viewing problems as opportunities,

hence our long-standing reputation as constructive solution advisors.

Our People

The Firm has grown out of the energy and ambition of modern professionals wanting

to make a difference in the world, to redefine the professional market place and to

rejuvenate and modernise the traditional professions.

The Firm in the Marketplace

Chetcuti Cauchi’s practice spans a wide range of legal, tax, fiduciary, accounting and

corporate services. The firm embraces professionals from various related sectors

and this unique multi-disciplinary mix results in a greater learning experience for our

members and all-encompassing results for our clients. The firm is well positioned to

service clients ranging from high net worth individuals and families, owner-managed

companies to larger corporations. Chetcuti Cauchi has also grown to be regarded as

the Maltese firm of choice by various leading professional firms worldwide.

Malta

120, St.Ursula Street, Valletta VLT 1236

Our firm is headquartered in Malta’s capital city and financial centre, Valletta, in a

fine historical building dating back to the Knights of St. John, which we have carefully

restored. Our Maltese presence comprises a variety of professionals advising and

servicing a variety of businesses, the latter ranging from investment professionals, to

shipping companies and technology groups. We pride ourselves in being a full service

one-stop-shop and our Malta office reflects this; our lawyers work side by side with

accountants and professionals from other disciplines, delivering solutions tailored to

our clientele’s needs. Our professionals in Malta possess expertise in a broad range

of areas, with key strengths in corporate law, private and corporate taxation, financial

services regulation, intellectual property, technology, i-gaming, aviation, and shipping.

Thanks to its EU membership, high quality regulation, accessibility and competitive

fiscal regime, Malta is increasingly growing in relevance as a financial centre, and our

Malta office provides an excellent platform for those interested in benefitting from the

opportunities which the jurisdiction offers.

Cyprus

Office: 33/401 Clementos Street 1061 Nicosia, Cyprus Mailing address: P.O.BOX 20518, 1660 Nicosia, Cyprus

Cyprus has emerged as the domicile of choice for a broad variety of enterprises,

particularly those planning to invest and conduct business in the BRIC countries.

Cyprus offers solid legal infrastructure, a well-educated English speaking workforce,

and an effective fiscal regime bolstered by an excellent double tax treaty network

together with all the trappings of a sunny Mediterranean locale. Our representative

office in Cyprus focuses primarily on the opportunities offered by the jurisdiction from

a corporate structuring and tax optimization perspective, but also maintains a team

of professionals capable of addressing broader legal questions. Our dual presence in

Malta (where we are headquartered) and Cyprus places us in a unique position as

advisers in cross-border transactions between the two jurisdictions, which have various

historical, commercial and political affinities.

London

259, Temple Chambers, 3/7 Temple Avenue, London EC4Y 0HP

London is one of the world’s foremost financial centres and plays host to some of the

most significant market players in various industries. Our office in London serves as a

contact point for our London clientele, as well as for our international clients for whom

London often is a frequent pit stop. From our offices in Temple we can also assist

international clients with respect to transactions having a UK element thanks to our

broad network of contacts and collaborators. In addition to serving as a convenient

contact point in a highly accessible location, our London office also houses part of our

financial services regulation advisory team, which can boast of a broad experience

providing licensing and compliance advisory services to fund managers, collective

investment schemes, financial institutions, insurance intermediaries, agents and

principals and forex service providers.

Our

Offi

ces

Our mission is to provide seamless legal, tax, management and fiduciary services to businesses and private clients worldwide. We adhere to the highest standards of excellence and integrity, and provide a timely and cost-effective service.

Dr. Jean-Philippe ChetcutiDip.Tax, Dip.ITM, B.A., LL.M.(Warwick), LL.D., TEP Managing Partner

At a G

lanceChetcuti Cauchi is a professional services firm providing legal, tax, fiduciary,

accounting and assurance services to businesses and private clients worldwide.

With roots in Malta’s emergence as a prominent offshore financial centre, Chetcuti

Cauchi started with the merger of the professional practices of its founding partners

and has since established a solid name in the legal and financial services industry

in Malta. The firm enjoys a highly international profile and operates out of offices in

Malta’s capital city, Valletta.

Chetcuti Cauchi Advocates

The law firm has as its mission, that of remaining the firm of first choice for clients

seeking first-rate, dynamic and creative business and financial services lawyers.

The firm stresses the value of the modern lawyer who ventures beyond the stiffness

of traditional legal practice with lawyers taking the role of trusted advisors in a wider

team of professionals with complimentary skill sets.

Chetcuti Cauchi Tax Advisors Ltd

Our tax advisory and tax management arm has established itself as a respected

boutique tax practice and handles an array of local and cross-border matters. Our

tax team is composed of lawyers and accountants focused purely on the tax aspects

of transactions.

CCA Inter-Serv Ltd

InterServ provides business support and corporate services to Malta companies

operating in the sectors of international trading business, financial services,

investments, shipping & yachting and i-gaming sectors. Our services range from

accounting to company administration, payroll, recruitment and IT services.

Claris Trustees & Fiduciaries

Our fiduciary arm acts as a family office for international high net worth private

clients and their families. Claris Trustees & Fiduciaries Ltd is an independent

Maltese fiduciary and trust management company authorised as a professional trust

company by the Malta Financial Services Authority.

“A business minded and client oriented attorney”, “professional, responsive,

excellent at finding practical solutions to difficult situations”, “a wealth of

expertise”, “a high level of integrity, clarity and personal involvement”, “one

of the best providers to work with in Malta” (clients and advisors on Dr. Jean-

Philippe Chetcuti).

A C

lose

r Lo

ok

Chetcuti Cauchi embraces professionals from various related sectors: law, accounting,

taxation, banking, financial services, business development, management, ICT,

economics, corporate services and trust management. Our various entities respect

their regulatory boundaries but bring together professionals from a variety of financial-

legal sectors to offer seamless support services under one roof.

Our services are organised as follows:

LEGAL CORPORATEArt & Cultural Property Corporate Services

Aviation Law Accounting

Banking & Finance Fiduciary

Capital Markets HR Management

Commercial Law Technology Management

Company Law Tendering & Funding

Dispute Resolution Assurance

Employment & Labour

Gaming Law TAXImmigration & Relocation Private Clients Taxation

Insurance Law Corporate Taxation

Intellectual Property Law

Investments Funds

Investments Services

Maritime Law

Media & Entertainment Law

Property & Development Law

Public Service Law

Technology & Telecoms Law

Trusts & Estates Law

The firm capitalises on Malta’s reputation as a respected jurisdiction for regulated international operations including online gaming, hedge funds and investment services.

Dr. Maria Chetcuti Cauchi B.A., LL.M.(Warwick), LL.D., TEP Senior Partner

“Maria’s responsiveness and reliability is something I can always count on”,

“responsiveness and thoroughness is applied on every file”, “comprehensive

and practical”, “knowledgeable, professional, easy to reach and quite

personable” and “a first rate attorney” (clients and advisors on Dr. Maria

Chetcuti Cauchi).

The acclaimed independent legal directory Legal 500 confirmed Chetcuti Cauchi as a First Tier (Top Tier) Intellectual Property firm in Malta.

Winner in the category of Corporate and Commercial Law Firm of the Year, Malta.

Chetcuti Cauchi was recognised and awarded the Corporate International Magazine Global Award 2011 for full service law firm of the year in Malta. This annual award marks excellence for the world’s leading advisers and financiers in an array of countries and continents globally.

Rec

ent W

ork Early-stage investment expert group of companies:

We act as advisors to a group of European based companies, experts in early

stage investment. The group offers services in building and managing investment

portfolios, identifying investment opportunities, syndication, due diligence, training and

coaching. CC offers advisory, trusteeship and back office services. Our legal team

have drafted all the contractual documentation required between the company and the

investors and the company and the entrepreneurs. Our regulatory practice group has

coordinated advice across jurisdictions. Our corporate services team provides also all

back office support including the set up of the necessary structures for the holding of

investments, the infrastructure for the filing and retention of documentation relative to

all investors, investment events and target entrepreneurs and their companies, bank

account management, supporting documentation for payments, investments handling,

reminders for periodical investments sent out to investors, due diligence on investors

and targeted companies for investment, chasing of signed investment and service

agreements and distribution of notifications to all investors. CC also acted as advisors

to the company in deciding on the IT infrastructure to be used for data storage, data

inputting and hosting.

European Trade Association:

We have been entrusted with the handling, preparation, vetting and updating

of agreements and supporting documentation for payments from the European

Commission. We manage outgoing payments to various companies and funds set up

across Europe. Our back office support team provides bank account management and

trusteeship to a European Trade Association.

Luxury Properties Business

We were engaged by the promoters of a non-Malta-based group of companies to advise

and assist in the transfer of business to Malta. The business is that of rental of luxurious

properties and further ancillary services in other countries in the Mediterranean. The

groupwanted to move his base of operations from Greece to Malta due to the economic

climate. Our firm proposed setting up a two-tier structure for our client to benefit from

a healthier economy and tax incentives. Contracts such as shareholders agreements

and franchise agreements were set in place in order to facilitate the relocation of the

business itself to the Malta-based structure. Back office services given to this group

include accounting and financial reporting on a monthly basis, raising of invoices, debt

recovery, annual budgeting, organisation and hosting of board meetings, call taking and

forwarding, and office space.

Telecommunications Company

The promoters approached our firm to set up a structure by placing considerable

weight on long term estate planning. Thegroup is an established telecommunications

provider in the UK seeking to expand in other countries and thus setting up operational

companies abroad. The ultimate beneficial owners in their own personal right have

entrusted us with the setting up of holding companies and trusts for personal investment

and estate planning purposes. We have been engaged as tax advisors as well as legal

advisors to assist in the operations of the company, particularly our support with the

drafting of contracts in order to legalise and regulate the relationship between sister

companies set up in other EU Member States. Apart from our engagement in corporate

law, tax law and corporate services, our firm’s services have been required in the area

of trusts law and foundations law in order to identify the best possible structure for

client’s scenario. The end structure was set up and includes one operational company,

one group holding company, two holding companies and two trusts. We provide all

back office services required by this group including the keeping of accounting records,

monthly management accounts, annual budgets and actual reporting, filings of all

statutory accounting and tax requirements, bank account management in Malta and

in the UK, call taking, fax forwarding, office space, domain name maintenance and

hosting, & organisation and hosting of the annual general meeting.

Financial Services Licensed Companies:

CC provides advisory services and back office support to a portfolio of financial services

licensed companies that include investment services licensees, professional investor

funds and credit institutions. Over the last years we have won various engagements

from operators in various niches including that of the forex market - we have thus

assisted introducing brokers providing straight-through processing services, forex self-

traders, asset managers focusing on forex as an asset class and fx market makers with

all aspects of their Malta operations. Our key strength in the sector is our understanding

of the technical side of the business, which allows us to provide input, not just on the

legal aspects of the operation, but also on the IT elements, which is key given the

technology intensive nature of the business.

An example of an engagement in this industry group is one involving an investment

advisory business focusing on the UK expat community throughout the European

Union. Client required us to advise on all aspects of the business set-up process

in Malta, and involved a coordinated effort from various departments. We therefore

provided assistance with the structuring of the relevant corporate entity, guided the

client with respect to the sourcing of local personnel and also provided in depth advice

vis-a-vis the licensing process. On receipt of the relevant investment services license,

we also provided our client with assistance with respect to the passporting process.

Our accounting and company secretarial team ensure on a day-to-day basis that

all compliance obligations are met. The team was also engaged to train personnel

located in the client’s Malta office and continues to supervise their work. Our client

now enjoys a growing business with a clientele established in various European

countries, all serviced via an efficient central back office hub in Malta.

Gaming Licensed Companies

Our gaming lawyers team provides advice to a number of important gaming players

on the market. The team assists these companies in obtaining a license in Malta and

ensures compliance with all regulatory and licensing requirements as imposed by

Maltese law and the Lotteries & Gaming Authority. We also handle advice in relation to

the legality of gaming operations by same clients in other countries via an international

network of legal and accounting firms. Back office support given to companies in this

industry group mirrors services given to the financial services licensed companies

however extend further by covering also ICT related advisory and compliance. One

client example from this industry group is a Russian based group of companies

developing and supporting technical solutions for multiplayer games.

Personal TaxWith Cyprus and Malta being central for private client tax planning, our advisors have developed a breadth of expertise and experience in maximising on the planning opportunities offered by these Mediterranean financial centres. We have come to be trusted by high net worth individuals, advisors, large corporations, and rising entrepreneurs as key confidants in matters of fiscal residence, pre-emigration tax planning and pre-immigration wealth structuring.

Immigration & Relocation

At Chetcuti Cauchi, we specialise in providing sound immigration law advice and cross-

border relocation assistance to private clients worldwide. Over the years, we have been

providing professional assistance to private clients and high net worth individuals seeking

to obtain residence permits in Malta and Cyprus for retirement, offshore living, international

business travel, wealth planning or tax reasons. With Cyprus and Malta’s reputations as

quality living destinations and tax-efficient residence solutions in the European Union,

we have increasingly advised on tax optimisation opportunities of moving to Malta and

Cyprus under the appropriate residence scheme.

We co-operate with a number of overseas law firms, immigration professionals and

tax practitioners to provide professional assistance and advice on relocation and tax

residence in our Islands.

Property

We have extensive experience in real estate transactions in Malta and Cyprus Our

property lawyers and planning consultants can provide consulting on: residential,

commercial, mixed-use and industrial property acquisition, sale and lease; residential,

tourism and industrial real estate development; government permits and procedures.

Chetcuti Cauchi advises on all legal aspects of buying, renting or developing property

in Malta and Cyprus. We work closely with banks, architects and involved parties to

ensure smooth property transactions. We are also able to coordinate our in-house

project management service for conversion or refurbishment projects of residential and

commercial property where appropriate. Working with our tax and estate planning

lawyers, we are able to advise on appropriate vehicles for the acquisition of property in

line with clients’ wider asset protection and succession plans.

Trusts & Estate

Chetcuti Cauchi offers comprehensive advice in the use of trusts in the international

context. We provide assistance in tax planning through trusts and in the setting up

and management of trusts in Malta, Cyprus or elsewhere as well as the recognition

of foreign trusts under the Hague Convention. The firm’s trust company is authorised

by the Malta Financial Services Authority and regulated under the Trust & Trustees

Act to provide professional trust management and fiduciary services. We are able to

act as escrow agents in private or commercial transactions and hold assets, including

company shares, in a fiduciary capacity or as trustee to ensure the utmost asset

protection, confidentiality and proper succession planning.

Private C

lient

As part of the firm’s licensed trust company, I am responsible for a portfolio of local and international trusts. Our Trusts & Estates Practice Group is at the forefront of the use of Malta trusts for asset protection, tax and estate planning.

Dr. Priscilla Mifsud-Parker B.A., MA (Fin. Serv.), LL.D., TEP Partner

Cor

pora

te

Our multi-disciplinary tax team specialises in advising high net worth individuals and international law and accounting firms on tax optimisation schemes using Malta’s favourable residence scheme and corporate tax system.

Kenneth A. Camilleri B.Accty. (Hons.), MIA, CPA Partner

Company Law & Corporate Services

Our company lawyers advise on mergers and acquisitions, divisions, and re-

organisations, whether or not motivated by tax planning considerations. The firm

has also provided advice in relation to issues of corporate governance and general

company law matters under Maltese and Cypriot company law and have advised

directors and other company officers as to their obligations.

Chetcuti Cauchi has established itself as a leading company formation and

administration specialist, using the latest management methodologies and adopting

the latest technology to ensure prompt and cost-effective service to the international

business community. Our Corporate Services Department is dedicated to providing

a comprehensive range of company management services under one roof including

company formation, company secretarial, back office administration services, tax

compliance, accounting and auditing services.

We specialise in the use of Malta and Cyprus companies in local and international

business, e-commerce, banking and financial services, licensed online gaming/

betting activities, licensed investment services, group financing, group treasury

operations and intellectual property management and royalty routing. Chetcuti Cauchi

is the corporate services firm of choice for companies seeking a one-stop company

management solution in the European Union.

Accounting

With the ever increasing dependence on financial information for strategic and tactical

decision making and the related responsibilities of management and auditors, access

to the provision of quality accounting and audit services is key to the success of any

organisation.

Adhering to the latest developments in international financial standards, Chetcuti

Cauchi’s team of certified public accountants understand the importance of the quality

of services provided and constantly strive to deliver seamless and timely financial

reporting. Our field specialists provide an independent and professional assessment

that reflects in improved quality of financial records available to our clients and other

stakeholders. Our services include: accounting, advisory and compliance, corporate

governance and enterprise risk services.

Corporate Tax

Chetcuti Cauchi’s tax team is a respected boutique tax advisory practice with a breadth

of industry expertise largely disproportionate to its size, positioning Chetcuti Cauchi as

the tax firm of choice for clients who recognize the value of thorough representation

on tax-sensitive issues. In addition to advising our clients, Chetcuti Cauchi is often

retained by other law firms to provide tax advice to their clients. Our taxation-related

practice ranges from corporate and personal tax, property tax and value-added tax,

through to e-commerce tax, energy tax, trusts and estate planning, investment funds

tax and tax disputes.

Financial Services

Our first step is always to understand our client; what they want to achieve, how they operate, their general business philosophy. This feeds into the rest of what we do, allowing us to offer our clients a tailored service which addresses their specific needs and expectations.

Dr. Charles Cassar LL.B., LL.M.(Lond.), LL.D. Manager, Legal

Banking & Finance

Our expertise in the banking, pensions and financial services law and our direct

industry knowledge help us better serve clients at an extremely challenging time. The

firm advises on an array of banking law matters, in Malta and Cyprus, including the

granting of loans, property loan transactions and mortgages, syndication, collateral,

security enforcement, professional secrecy, online banking transactions, e-commerce

transactions and merchant accounts and general licensing and compliance issues.

Our specialist knowledge of the sector and its issues enables our professionals to

provide results driven commercial advice to banks on some of their most complex

transactions and to help them address some of their most challenging business issues.

Our Banking & Finance Team consists of a multi-disciplinary group of lawyers drawn

from our Banking, Capital Markets, Corporate, Tax, Litigation and Real Estate practices

who have an unrivalled breadth and depth of experience of working with banks in

Europe, the Americas and Asia.

Chetcuti Cauchi advises banks and financial institutions on regulatory, licencing,

operational and traditional substantive law issues in Malta and Cyprus. The firm also

provides expertise on the legal and regulatory aspects of online delivery of financial

products and services, particularly internet banking and online payment systems.

Investment Funds

Our funds practice focuses on the structuring and setting-up of funds and the provision

of on-going advisory services at post-licensing stage in Malta and Cyprus. We assist

our clients with jurisdictional selection, choice of legal vehicle, and advice on local

company law and regulations. Pursuant to this we then proceed in assisting with the

drafting of all regulatory documentation, including offering memoranda and ancillary

agreements. We also manage relations with regulatory authorities. From a practical

perspective, we connect clients to high quality personnel and service providers in

Malta or Cyprus and generally act as primary reference point for all aspects of the

project. Our firm has a particular focus on the creation of funds which follow unorthodox

investment strategies or which use unconventional structures.

Investment Services

Our daily work is advising and assisting financial services operators in the setting up and in the

ongoing aspects of their operation from a Malta and Cyprus regulatory and legal perspective.

We work hand in hand with the owners, directors and legal advisors of investment services

companies, collective investment schemes, insurance companies, financial institutions and credit

institutions in the establishment and maintenance of their licensed activity whilst at the same time

working around the most appropriate and tax-efficient structure for that particular case.

The commercial awareness of our Company Formation & Administration team enables us to react promptly to daily client requests and to act proactively for companies and trusts under our management.

Michelle De MariaB.A., L.P., LL.M., ACIS, Dip Tax Manager, Tax

Tran

spor

t Pra

ctic

esShipping

Chetcuti Cauchi has a full-service maritime practice holding strong links with all sectors

of the maritime industry. The firm has specialised lawyers working in a whole range of

maritime services including yacht registrations; ship & bareboat charter registrations;

incorporation of ship owning and ship management companies; assistance with the

attainment of financing; setting up of leasing and chartering arrangements; drafting/

review of security documentation; mortgage registration and discharge and structuring

and tax planning. All these services are provided in both Malta and Cyprus.

Yachting

Malta and Cyprus both operate very attractive VAT on yachts regimes in the EU, with the

possibility of reducing the VAT payable.

Chetcuti Cauchi is the preferred firm for a substantial number of recreational boaters

who choose to register their pleasure yachts under the Maltese or Cypriot flags. Our

Maritime Law team assists clients with the registration of pleasure yachts by guiding the

client throughout the whole process of, and preparing all the necessary documentation for,

successful registration, together with the provision of corporate assistance and sound tax

advice.

Aviation

Our firm enjoys a wealth of experience in this enticing and burgeoning field of law

including the registration of aircraft in Malta or Cyprus, sale and purchase deals,

aircraft chartering and leasing as well as the negotiations and drafting of aviation

related service agreements such as servicing maintenance and repair agreements.

Chetcuti Cauchi also has thorough knowledge and experience in various other

areas, such as: bilateral air services agreements, conditions of carriage, regulation

of airlines, insurance, regulation of unlawful conduct on board of aircraft, and

seizure of aircraft.

We specialise in the use of Maltese or Cypriot companies in local and international

aircraft ownership and management structures for the purpose of VAT and tax

planning maximization. Chetcuti Cauchi’s aviation team acts as the project

manager to very high valued transactions, often leading negotiations with counter-

parties, banks and authorities.

“Clear, concise and very client oriented”, “very serious and professional”, “a

punctual, reliable and professional lawyer”, “always available to customers and

accurate in responses” (clients and advisors on Dr. Priscilla Mifsud Parker).

Intellectual Property &

ICT

The firm is itself brand-conscious and very IT-driven, and this is perhaps what has elevated the firm to a leading, tech-aware and commercially sensitive law firm. The firm boasts a top Intellectual Property Practice Group and vibrant Information Technology Law, Telecoms and eGaming practices.

Dr Silvana ZammitB.A., LL.D. Manager, Legal

Digital Gaming & Online Gambling

Chetcuti Cauchi offers a truly one-stop-shop solution to i-gaming and digital games

start-ups or established operators seeking a fully fledged set up or a back-up operation

within an EU jurisdiction.

In particular our services include advisory services and assistance with i-gaming

licensing and compliance; corporate, tax & setting up advice to digital games

operators; key official (local director) services; international tax planning; accounting;

company formation and administration; payment systems, merchant other bank

accounts;bandwidth, web hosting and co-location; website terms and transfer

of technology; agreements; branding and trademarks; Malta office location and

recruitment services and work permits.

Intellectual Property

At Chetcuti Cauchi, we seek to apply a pragmatic business approach to each client’s

intellectual property matters and obtain results consistent with the client’s business

needs. Based in Malta and Cyprus, our intellectual property practice group offers a

wide-ranging variety of services for individuals and entities seeking to protect their

ideas, marks, inventions, works and designs from potential threats.

Having identified and determined the most adequate options for the project at

hand, our intellectual property lawyers are subsequently able to assist clients in the

actual attainment of the required protection through planning of intellectual property

management portfolios (on a domestic, European or international level), compilation

of the necessary documentation, and the recordal of same with the relevant authorities.

Our firm also deals with any dispute resolution matters including negotiation, mediation,

domain name disputes and counterfeit good seizures.

Technology & Telecoms

Proficient in the incentives that Malta and Cyprus provide to the ICT sector, including

incentives to the e-commerce, technology and communications industry, Chetcuti

Cauchi offers tailor-made solutions to individuals seeking to benefit from a wide range

of fiscal and financial benefits. Our team includes corporate and tax advisors who

ensure that the advice is multi-faceted taking into consideration all aspects of the

transaction in question.

Our attorneys, specialised in these areas, bring knowledge and professional experience

to bear in the evolving areas of ICT, telecommunications and internet/e-commerce. We

work closely with other colleagues in our firm, including tax advisors, accountants,

intellectual property and employment lawyers. We also work hand in hand with

external collaborators that need to be roped in any particular project, including banks,

government departments, auditors, payment gateways, ISPs and co-location centres.

All this ensures that the solution caters for any client’s diverse needs.

“Practical, down-to-earth, yet sophisticated advice”, “a good listener and

effective problem-solver”, “a sound tax advisor”, “a hands-on and prompt

handling by Kenneth and his team” (clients and advisors on Kenneth Camilleri).

Tel: +356 2205 6200 < Tel: +44 2075 839433 < F: +356 2205 6201E: info@cclex.com < W: www.cclex.com

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