INVESTMENT ADVICE & MANAGEMENT PORTUGAL


Monteiro da Silva, Henrique WEALTHERITAGE SOLUTIONS


& INVESTMENTS LDA TEL: +351 226 097 509 FAX: +351 226 097 618 henrique.monteiro@ wealtheritage.com www.wealtheritage.com


SINGAPORE


Ping Ping, Ms Lim LGT BANK (SINGAPORE) LTD TEL: +65 6415 3800 FAX: +65 6415 3850 pingping.lim@lgt.com www.lgt.com


SOUTH AFRICA


Gamsu, Brian Neville ATLANTIC TRUST COMPANY LTD TEL: +27 214 235 678 FAX: +27 214 234 910 brian@atlantictrust.co.za www.atlantictrust.co.za


SWITZERLAND


Aneas Fernandez, José Luis FINOVA PARTNERS AG TEL: +41 41 410 3636 FAX: +41 41 410 2975 luis.aneas@finova.ch www.finova.ch


Borg, Finn TEL: +41 44 201 2929 FAX: +41 44 202 1070 borg@iprolink.ch


Cagiati, Anthony


SOUND CAPITAL LTD TEL: +41 44 206 2526 cagiati@sound-cap.com www.sound-cap.com


Cervino, Dr Giancarlo CENTRE FOR INTERNATIONAL


FISCAL STUDIES SA TEL: +41 91 322 2470 FAX: +41 91 922 2476 cinfis@cinfis.com www.cinfis.com


Day, James PERITUS INVESTMENT


CONSULTANCY TEL: +41 43 299 4483 FAX: +41 432994482 james.day@peritus.co.uk www.peritus.co.uk


Goekmen, Dr Ariel Sergio


SCHRODERS & CO BANK AG TEL: +41 79 787 3991 arielsergio.goekmen@schroders. com www.schroders.com/de/ch/


Hoefle, Hans-Ulrich


MIRABAUD & CIE SA TEL: +41 76 331 1174 hu.hoefle@gmx.net www.mirabaud.com


Kauffer-George, Ms Dina


BSI SA TEL: +41 58 809 8289 FAX: +41 58 809 0289 dina.kauffer@bsibank.com www.bsibank.com


Moosmann, Dr Kurt


MOOSMANN CAPITAL ADVISORS TEL: +41 44 252 1919 kmo@moosmancapitaladvisors.com www.moosmanncapitaladvisors.com


Sykes, David A


MARCUARD TRUST AG TEL: +41 79 705 1712 david.sykes@marcuardtrust.com www.marcuardheritage.com


Turrettini, Mrs Grace GT CORPORATE


MANAGEMENT SARL TEL: +41 22 800 3630 FAX: +41 22 800 3632 gturrettini@gtcm.ch


Walder, Jean-Pierre AFS ATLAS FINANCIAL


SERVICES AG TEL: +41 41 768 2121 FAX: +41 41 760 3330 jpwalder@ch-trust.com www.atlasfinance.ch


Wollach, David


FORVEST TRUST S.A. TEL: +41 22 908 3636 FAX: +41 22 908 3637 ceo.office@forvest.ch www.forvest.ch


zu Pappenheim, Christian SWISSPARTNERS INVESTMENT


NETWORK LTD TEL: +41 58 200 0622 FAX: +41 58 200 0633 christian.zupappenheim@ swisspartners.com www.swisspartners.com


UNITED KINGDOM


English, Philip T PHILIP T ENGLISH INTERNATIONAL FINANCIAL


SERVICES LTD TEL: +44 1295 660571 FAX: +44 1295 660725 philip.english@philiptenglish.com www.philiptenglish.com


English, Timothy PHILIP T ENGLISH INTERNATIONAL FINANCIAL


SERVICES LTD TEL: +44 1295 660571 FAX: +44 1295 660725 tim.english@philiptenglish.com www.philiptenglish.com


Lussan, Jérôme


LAVEN PARTNERS LIMITED TEL: +44 20 7838 0010 jerome@lavenpartners.com www.lavenpartners.com


Sloam, Nigel NIGEL SLOAM & CO


ACTUARIES & CONSULTANTS TEL: +44 20 8209 1222 nigel@nigelsloam.co.uk www.nigelsloam.co.uk


The ITPA Green Book 2016 www.itpa.org


103


Page 1  |  Page 2  |  Page 3  |  Page 4  |  Page 5  |  Page 6  |  Page 7  |  Page 8  |  Page 9  |  Page 10  |  Page 11  |  Page 12  |  Page 13  |  Page 14  |  Page 15  |  Page 16  |  Page 17  |  Page 18  |  Page 19  |  Page 20  |  Page 21  |  Page 22  |  Page 23  |  Page 24  |  Page 25  |  Page 26  |  Page 27  |  Page 28  |  Page 29  |  Page 30  |  Page 31  |  Page 32  |  Page 33  |  Page 34  |  Page 35  |  Page 36  |  Page 37  |  Page 38  |  Page 39  |  Page 40  |  Page 41  |  Page 42  |  Page 43  |  Page 44  |  Page 45  |  Page 46  |  Page 47  |  Page 48  |  Page 49  |  Page 50  |  Page 51  |  Page 52  |  Page 53  |  Page 54  |  Page 55  |  Page 56  |  Page 57  |  Page 58  |  Page 59  |  Page 60  |  Page 61  |  Page 62  |  Page 63  |  Page 64  |  Page 65  |  Page 66  |  Page 67  |  Page 68  |  Page 69  |  Page 70  |  Page 71  |  Page 72  |  Page 73  |  Page 74  |  Page 75  |  Page 76  |  Page 77  |  Page 78  |  Page 79  |  Page 80  |  Page 81  |  Page 82  |  Page 83  |  Page 84  |  Page 85  |  Page 86  |  Page 87  |  Page 88  |  Page 89  |  Page 90  |  Page 91  |  Page 92  |  Page 93  |  Page 94  |  Page 95  |  Page 96  |  Page 97  |  Page 98  |  Page 99  |  Page 100  |  Page 101  |  Page 102  |  Page 103  |  Page 104  |  Page 105  |  Page 106  |  Page 107  |  Page 108  |  Page 109  |  Page 110  |  Page 111  |  Page 112  |  Page 113  |  Page 114  |  Page 115  |  Page 116  |  Page 117  |  Page 118  |  Page 119  |  Page 120  |  Page 121  |  Page 122  |  Page 123  |  Page 124  |  Page 125  |  Page 126  |  Page 127  |  Page 128  |  Page 129  |  Page 130  |  Page 131  |  Page 132  |  Page 133  |  Page 134  |  Page 135  |  Page 136  |  Page 137  |  Page 138  |  Page 139  |  Page 140  |  Page 141  |  Page 142  |  Page 143  |  Page 144  |  Page 145  |  Page 146  |  Page 147  |  Page 148  |  Page 149  |  Page 150  |  Page 151  |  Page 152  |  Page 153  |  Page 154  |  Page 155  |  Page 156