Content Summary

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Download a copy of Issue 23

  1. European News
    • Brown targets offshore trusts in UK Pre-Budget Report
    • EU Council adopts Third Money-Laundering Directive
    • Isle of Man signs TIEA with The Netherlands
  2. USA & Caribbean News
    • US brings more charges in KPMG shelter case
    • Bermuda signs TIEA with Australia
    • Netherlands and Antilles agree zero withholding tax
  3. Far East News
    • Dubai brings Trust Law into force
    • South Africa to strengthen anti-avoidance
    • Hong Kong abolishes Estate Duty
  4. Legal News
    • Privy Council finds trustee liable of dishonest assistance
    • High Court sets aside trustees decision
    • Jersey Court permits “non beneficiaries” access to trust information
  5. Fiscal News
    • Isle of Man considers introducing “tax cap”
    • PRC to unify corporate tax rates in 2006
    • Netherlands and South Africa sign tax treaty
  6. Special Report
    • Sovereigns China Entry Services
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