Content Summary

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Download a copy of Issue 20

  1. European News
    • EU forces end to Gibraltar “exempt” regime
    • Andorra joins OECD Global Forum
    • FATF releases Special Recommendation IX
  2. USA & Caribbean News
    • BVI reforms IBC legislation
    • US and New Zealand clarify treatment of fiscally transparent entities
    • Barbados-US tax treaty protocol comes into force
  3. Far East News
    • Hong Kong consults on offshore funds exemption
    • China joins FATF as an observer
    • Mauritius tax treaty with Uganda comes into force
  4. Legal News
    • Offshore company treated as managed and controlled in UK
    • Accountants held liable in negligence for tax advice
    • Hong Kong Court refuses to revoke trusts
  5. Fiscal News
    • Switzerland passes EU Savings Tax Agreement legislation
    • Hong Kongs first tax treaty
    • ECJ opinion finds discrimination in EU tax treaties
  6. Special Report
    • Information Exchange – the story so far
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