Itpa Guide to Presentations A Abuse of law: K. Schiemann, - - PDF document

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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

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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 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

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6 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 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

G

7 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: 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

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Image rights: J. Romer, Monte-Carlo, 2013 Immovable property and tax treaties: N. Schmidt, Monte-Carlo, 2013 Incapacity clause: R. Pease, Madrid, 2012

8 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 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

9 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 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

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M

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 New Climate, Tax Planning in: M. Grundy, Monte-Carlo, 2017 New Zealand trust: P. Panico, Amsterdam, 2015

11 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 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 Prevost case: M. Jones, Amsterdam, 2010 Privacy - Switzerland: J. Markovitz, Geneva, 2010 Private equity funds: N Butcher, Cayman, 2009

12 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 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

13 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 Sky-hook Trust: M. Grundy, Vienna, 2018 Social Security Planning: R. Citron, Vienna, 2018 South American clients: D. Sambrook, Monte-Carlo, 2013

14 South America, Trusts in: G. Cone, Monte Carlo, 2017 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

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 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

15 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 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 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

16 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 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

17 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

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

18 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