1
Itpa Guide to Presentations
A
Abuse of law: K. Schiemann, Luxembourg, 2011
Aggressive Tax Planning: J. Collins, Geneva, 2018
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 EU, Nicky Gouder, 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? Daniel Rubin, Florence, 2013
Asset Protection in Liechtenstein: E. Walch, Villa d’Este, 2017
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
Austria: role in international tax planning: N. Schmidt, Vienna, 2018
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
Blacklist, EU: R. Hay, London, 2018
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 and Permanent Establishments: New rules; new opportunity: N. Gouder, London, 2018
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
Bitcoin Revolution: A. Bremin, Vienna, 2018
Boats, held offshore: J. Conder, Monte-Carlo, 2013
Branches, foreign: J. Dif, Geneva, 2014
Brexit, Borders and Beneficiaries: T. Lyons QC, Geneva, 2018
Brexit from an Itpa Perspective: L. Inglis, London, 2018
Brexit, Tax Planning after: R. Hay, Rome, 2016 Brexit, UK After: K. Offer, Cyprus, 2017
Brussels: Brexit, Borders and Beneficiaries: T. Lyons QC, Geneva, 2018
Bricom: L. Sykes, Geneva, 2010
Bulgaria: P. Petrova, London, 2016
3
Business wrapper, Luxembourg: H. Troskie. Montreux, 2011
BVI: R. Peters, Barbados, 2006
C
Canada: Peter Wong, Monte-Carlo 2017
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, a fresh look: the Foundation Companies Law and other Development: R. Davern, London, 2018
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-
4
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
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
Criminalisation of Tax Advice: Ed Powles, Geneva, 2018
Cross-border charitable giving: C. Cutbill, Florence, 2013
CRS and FATCA reporting - avoiding: P. Cotorceanu, London, 2016
CRS Date, how tax authorities treat: H-J. Jaeger, London, 2018
CRS, some issues: N. Schmidt, Cyprus, 2017
Curacao: W. De Bruijn, Barbados, 2006
Cyber Security, the Insider Threat: Andre 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
5
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 non-trusts – Companies, contracts and policies. Milton Grundy 2019
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
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: M. Grajauskas, Geneva, 2018
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 Blacklist: R. Hay, London, 2018
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
6
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
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
Football Players: an Italian glimpse: M. Tenore, Vienna, 2018
Fortress Trust: M. Grundy, Vienna, 2018
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
Four New Trusts: M. Grundy, Vienna, 2018
Fourth Directive: T. Lyons, Luxembourg, 2016
France, residence in: P. Hunston, Malta, 2013
Free movement - treaty of Rome: L. Sykes, Geneva, 2010
Freeports: M. Weber, Villa d’Este, 2017
French connections, families with - L. Glotin, Jersey, 2014
French Taxation: the Macron reforms – James Howes 2019
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
7
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: doing business from, in and through – trusts, gaming, insurance – Peter Montegriffo 2019
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
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
8
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
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 Executives Remuneration: R. Citron, Villa d’Este, 2017
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
9
Ireland - mid-shore option: J. Quarmby, Luxembourg, 2016
Irish Trust structure and other Planning Opportunities: A. Corrigan, London, 2018
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
J
Japan, investment in and out of: S. Takagi, Villa d’Este, 2017
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
Latvia: M. Grajauskas, Geneva, 2018
Law 214, Monaco: W. Easun, Monte-Carlo, 2015
Leasing: H. Rosen, Zurich, 2009
Liabilities, separate, nil value: M. Grundy. Venice, 2010
Liechtenstein, asset protection: E. Walch, Villa d’Este, 2017
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
Lithuania: M. Grajauskas, Geneva, 2018
Loan Trust: P. Way, Madrid, 2012
Location for investment fund: H Troskie, Luxembourg, 2011
10
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
Macron reforms and French taxation – James Howes 2019
Malta: A. Scerri, Vienna, 2018
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
Managed Investment Platform: M. Grundy, Vienna, 2018
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
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
11
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: Living with the New Regime: M. Davies, London, 2018
Non-doms - UK: H. McCarthy, London, 2008
Non-doms in Cyprus: A. Vassiliades, Cyprus, 2017
Non-resident of UK: R. McCann, London, 2016
Non-trusts, discretionary – companies, contracts and policies – Milton Grundy 2019
Notary, Role of Civil Lae: L. Besso, Vienna, 2018
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
Partnerships, Scottish: M. Grundy, London, 2014
Patent Box: A. Fairpo, Amsterdam, June, 2015
Pensions, UK-based: N. Sloam, Luxembourg, 2011
Permanent Establishments and BEPS: New rules; new opportunity: N. Gouder, London, 2018
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
12
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
Public Registers: the impact of the 4th and 5th AML Directive: P. Panico, London, 2018
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
Registers, Public: the impact of the 4th and 5th AML Directive: P. Panico, London, 2018
Registered trust: R. Pease, Amsterdam, 2015
Registration - Trusts and Companies: P. Panico, Cyprus, 2017
Registration of beneficial interests: K. Meghjee, London, 2016
Remittance basis in Singapore: P. de Ridder, Cannes, 2012
Reputation management: A. Melville-Brown and T. Lorimer, Jersey, 2014
Residence, changing: J. Steffen, Villa d’Este, 2017
Residence - in UK, US, France, Canada, Italy: P. Hunston, Malta, 2013
Residence and citizenship in Europe: N. Rollason, Madrid, 2012
13
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
Samoa: F. Aiono le Tagaloa, Villa d’Este, 2017
San Marino: A. Vicari, Barcelona, 2008
Service Provider, Corporate: Bart Deconinck, Monte-Carlo, 2017
Schneider: L. Sykes, Geneva, 2010 SCI: G. Madec, Cyprus, 2008
Scottish Partnerships: M. Grundy, London, 2014
Secrecy, Bank, demise of: B. Birkenfeld, Villa d’Este, 2017
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
Single Taxation: J. Wheeler, Geneva, 2018
Singapore - mid-shore option: J. Quarmby, Luxembourg, 2016
Singapore trust: P. Panico, Amsterdam, 2015
Singapore: P. de Ridder, Cannes, 2012
14
Sky-hook Trust: M. Grundy, Vienna, 2018
Social Security Planning: R. Citron, Vienna, 2018
South American clients: D. Sambrook, Monte-Carlo, 2013
Substance – Jason Collins 2019
South America, Trusts in: G. Cone, Monte Carlo, 2017
Spain tax planning – traps and opportunities – Michael Soul 2019
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 Bank Secrecy, demise of: B. Birkenfeld, Villa d’Este, 2017
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
Switzerland: tax planning possibilities – The new landscape – Suzanne Lauritzen J. & Dimitri Rotter 2019
T Tai Hing case: P. Edwards, Luxembourg, 2011
Tax good governance: T. Lyons, Luxembourg, 2016
Tax havens: the case for: Richard Hay, Monte-Carlo, 2013
Tax Planning after Brexit: R. Hay, Rome, 2016
15
Tax Planning, Aggressive: J. Collins, Geneva, 2018
Tax Planning in the New Climate: M. Grundy, Monte-Carlo, 2017
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
Tax planning using partnerships: R. Vos, Berlin, 2015
Tax Regime for New Residents: N. Schmidt, Geneva, 2018
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
Transparency, Filippo Noseda, Monte-Carlo 2017
Transparency, Global, Planning, Implications: P. Munro, Vienna, 2017
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
Trump and Tax – Beth Tractenberg 2019
Trump Tax: J. O’Neal, Geneva, 2018
Trusts: Four New: M. Grundy, Vienna, 2018
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, Irish: its structure and other Planning Opportunities: A. Corrigan, London, 2018
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
16
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
Trusts and tax treaties: J. Prebble, Hong Kong, 2007
Trusts and US beneficiaries: R. Ranadive, Cayman, 2009
Trusts in US: C. Reimer, Villa d’Este, 2017
Trusts and wealth protection: R. Pease, Madrid, 2012
Trusts in civil law countries: R. Pease: Venice, 2010
Trusts in South America: G. Cone, Monte-Carlo, 2017
Trusts in Italy (resident and non-resident): F. Squero, Florence, 2013
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: M. Grundy, Vienna, 2018
Twin trust for UK beneficiaries: M. Grundy, Venice, 2010
U UAE: Andrew de la Rosa, Geneva, 2010
UBS case: J. Markovitz, Geneva, 2010
17
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-doms: Living with the New Regime: M. Davies, London, 2018
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
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
18
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
Wyoming zero tax trusts: C. Reimer, Villa d’Este, 2017
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
Z Zero tax in taxable jurisdictions: M. Grundy, Venice, 2010
Zero tax trusts in US: C. Reimer, Villa d’Este, 2017