LEGAL SERVICES Boitelle, Thierry
BONNARD LAWSON TEL: +41 22 322 2500 FAX: +41 22 322 2515
boitelle@ilf.ch www.ilf.ch
Bonnard, Yves
BONNARD LAWSON TEL: +41 21 348 1188 FAX: +41 21 348 1189
yb@ilf.ch www.ilf.ch
Bounous, Thierry
BOUNOUS AVOCATS TEL: +41 22 328 2700 FAX: +41 22 328 2701
bounous@bounous-avocats.ch
Brinkmann, Dr Jürg MMG TRUST
(SWITZERLAND) LTD TEL: +41 44 325 1999 FAX: +41 44 325 1998
j.brinkmann@
mmg-zurich.com www.mmg-zurich.com
Cotorceanu, Peter A.
ANAFORD AG TEL: +41 44 567 8812 FAX: +41 44 567 8806
peter.cotorceanu@
anaford.com www.anaford.com
Forbes-Jaeger, David
DFJSWISS LLC TEL: +41 22 9297007 FAX: +41 22 3470437
david.forbes-jaeger@
dfjswiss.com www.dfjswiss.com
Henggeler, Peter A
GHM PARTNERS AG TEL: +41 41 500 41 10 FAX: +41 41 500 41 11 peter.henggeler@ghm-partners. com
www.ghm-partners.com
Hofmann, Kay Peter
GRP GLOOR RUGGLI TEL: +41 43 344 4000
kay.hofmann@grplegal.ch www.grplegal.ch
Kral (Buckley), Mrs Geralda
QUILVEST (SWITZERLAND) LTD TEL: +41 79 203 4171
gkral@quilvest.com www.quilvest.com
Lauritzen Jourdan, Mrs Suzanne
BONHÔTE TRUST TEL: +41 32 722 1097 FAX: +41 32 722 1842
slauritzen@bonhote.ch www.bonhote.ch
Markovitz, Ms Justine
WITHERS LLP TEL: +41 22 593 7711 FAX: +41 22 593 7778
justine.markovitz@
withersworldwide.com www.withersworldwide.com
Neupert, Dr Dieter
NEUPERT VUILLE PARTNERS TEL: +41 44 396 8080 FAX: +41 44 396 8088
neupert@nplaw.ch www.nplaw.ch
Pease, Richard F G TEL: +41 22 736 8670
richard.pease@
bluewin.ch
Rotter, Dimitri M.
FRORIEP TEL: +41 41 710 6000 FAX: +41 41 710 6001
drotter@froriep.ch www.froriep.ch
Scherrer, Ewald J TEL: +41 79 662 9223
e.scherrer@
ggaweb.ch
Slinger, Mrs Ariane ACE (ADVICE & CORPORATE ENGINEERING)
INTERNATIONAL S.A. TEL: +41 22 909 8900 FAX: +41 22 909 8939
ariane.slinger@
ace-international.ch www.ace-international.ch
Stillhart-Zimmermann, Ms Barbara MEYERLUSTENBERGER
LACHENAL TEL: +41 44 396 9191
barbara.stillhart@
mll-legal.com www.mll-legal.com
Stoyanov, Dr Kaloyan D
ILEX FIDUTRUST S.A. TEL: +41 22 849 8340 FAX: +41 22 786 1846
ks@ilex.ch www.ilex.ch
Summers, Mark CHARLES RUSSELL
SPEECHLYS AG TEL: +41 43 403 0200
mark.summers@
crsblaw.com www.speechlys.com
Sykes, David A
MARCUARD TRUST AG TEL: +41 79 705 1712
david.sykes@
marcuardtrust.com www.marcuardheritage.com
von Heeren, Alexandre C.
MANDARIS LTD TEL: +41 61 285 1717 FAX: +41 61 285 1777
info@mandaris.com www.manderis.com
TAIWAN Kaiser, Nathan
EIGER TEL: +886 227710086 FAX: +886227710186
nathan.kaiser@eigerlaw.com www.eigerlaw.com
THAILAND
Parmenter, Steven Nicholas ICR (THAILAND) LTD TEL: +66 2 2316090 FAX: +66 2 231 6093
general@icr.co.th www.icrasia.com
UKRAINE Bidniak, Ms Diana
INTRUST CONSULTING (R) TEL: +380 567323818 FAX: +380567323771
bednyak@alef.ua
UNITED ARAB EMIRATES Russell, David
OUTER TEMPLE CHAMBERS TEL: +971 4 313 2038
david.russellqc@outertemple.
com.au www.davidrussellqc.com
Sevenier, Florian B.
HAI YANG GROUP LTD TEL: +971 4 422 6030
info@haiyang.pro www.implantation-dubai.com
UNITED KINGDOM
Anderson, James SKADDEN, ARPS, SLATE,
MEAGHER & FLOM (UK) LLP TEL: +44 20 7519 7060 FAX: +44 20 7072 7060
james.anderson@
skadden.com www.skadden.com
Arthur, Stephen
BARRISTER TEL: +44 20 7353 7884
clerks@templetax.com www.templetax.com
Barlow, Nicholas H. MONRO WRIGHT
& WASBROUGH LLP TEL: +44 20 7404 7001 FAX: +44 20 7404 7002
Nicholas.Barlow@
mww-llp.com www.mww-lip.com
INTERCORP GROUP is a privately owned high-level consulting firm that provides tax, estate planning and fiduciary structure solutions to high net-worth families. Intercorp streamlines intelligence from an elite global network of specialists, and ultimately bestows upon clients the knowledge and confidence to handle their matters in the best possible way.
Bridges, The Hon Mark Thomas
FARRER & CO LLP TEL: +44 20 3375 7000 FAX: +44 20 3375 7001
mark.bridges@
farrer.co.uk www.farrer.co.uk
Bunker, Anthony BERWIN LEIGHTON
PAISNER LLP TEL: +44 20 7760 1000 FAX: +44 20 7760 1111
anthony.bunker@blplaw.com www.blplaw.com
Cain, Matthew C
WIGGIN OSBORNE FULLERLOVE TEL: +44 1242 710200 FAX: +44 1242 710201
matthew.cain@
woflaw.com www.woflaw.com
Conder, Jonathan
MACFARLANES TEL: +44 20 7831 9222 FAX: +44 20 7831 9607
jon.conder@
macfarlanes.com www.macfarlanes.com
Cooke, Chris Edward
ROOKS RIDER TEL: +44 7785 225196 FAX: +44 20 7689 7001
ccooke@rooksrider.co.uk www.rooksrider.co.uk
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
Braune, Leonardo INTERCORP
INTERNATIONAL LTD TEL: +44 20 3427 3308 FAX: +44 20 3006 8544
leonardo@intercorpgroup.com www.intercorpgroup.com
The ITPA Green Book 2016
www.itpa.org
111
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