World's Leading Financial and Trust Centres: Second Edition

ISBN-13: 9781780434032 / Angielski / Miękka / 2014 / 1570 str.

Angelo Venardos

Opis

The OECD Organization for Economic Co-operation and Development] Model Tax Convention was updated in 2012 to facilitate requests for the exchange of tax information internationally. This update emphasized the growing need for transparency and compliance in the administration of taxes, including international wealth investment. This is a topical subject due to the pending introduction of US legislation concerning the Foreign Account Tax Compliance Act (FACTA), where every jurisdiction would be required to sign an inter-government agreement (IGA) to cooperate in combating international tax evasion. Practitioners therefore need to be fully versed in the business opportunities available in both onshore and offshore cross-border jurisdictions. This second edition provides an up-to-date and comprehensive review of the essentials of corporate and wealth structuring in 45 jurisdictions around the world, including: Anguilla * Antigua and Barbuda * Aruba * Australia * Austria * Bahamas * Barbados * Belize * Bermuda * Botswana * British Virgin Islands * Brunei * Cayman Islands * Cook Islands * Curacao * Cyprus * Gibraltar * Guernsey * Hong Kong * Ireland * Isle of Man * Israel * Jamaica * Jersey * Labuan * Liechtenstein * Luxembourg * Macau * Madeira * Marshall Islands * Mauritius * Monaco * New Zealand * Republic of Panama * Ras Alkhaimah * Nevis * Saint Lucia * Saint Vincent and the Grenadines * San Marino * Seychelles * Singapore * Switzerland * United Kingdom * Uruguay * Vanuatu. Additionally, the following six jurisdictions are new to the second edition: Morocco * Malta * Netherlands * Samoa * Trinidad and Tobago * Vatican City. Each jurisdiction is reviewed with respect to its political and socio-economic environment and the legislation affecting its offshore operations. The tax structures and types of corporations of the jurisdictions are also explored. Against this backdrop, the development of trust law and its legislation are discussed.

Spis treści

1. Anguilla 2. Antigua and Barbuda 3. Aruba 4. Australia 5. Austria 6. Commonwealth of the Bahamas 7. Barbados 8. Belize 9. Bermuda 10. Botswana 11. British Virgin Islands (BVI) 12. Brunei Darussalam 13. Canada 14. Cayman Islands 15. China 16. Cook Islands 17. CuraÇao 18. Cyprus 19. United States: State of Delaware 20. France (Officially the French Republic) 21. Gibraltar 22. Guernsey 23. Hong Kong (Private Company) 24. Republic of India 25. Ireland 26. Isle of Man 27. Israel 28. Italy 29. Jamaica 30. Jersey 31. Labuan International Business and Financial Centre (Labuan IBFC) 32. Liechtenstein 33. Luxembourg 34. Macau 35. Madeira 36. Malaysia 37. Malta 38. Marshall Islands 39. Mauritius 40. Monaco 41. Morocco 42. The Netherlands 43. New Zealand 44. Ras Al-Khaimah 45. Republic of Panama 46. The Russian Federation 47. Saint Kitts and Nevis 48. Saint Lucia 49. Saint Vincent and The Grenadines 50. Samoa 51. San Marino 52. Seychelles 53. Singapore 54. South Africa 55. Switzerland 56. Turks and Caicos Islands 57. United Kingdom 58. The Republic of Uruguay 59. Vanuatu 60. Vatican City.