TAX PLANNING
SAN MARINO Vicari, Avv Andrea STUDIO LEGALE E NOTARILE
VICARI TEL: +39 0549 991675 FAX: +39 0549 913305
andrea.vicari@
studiovicari.sm www.studiovicari.sm
SERBIA Lalin, Radovan
OAD LALIN & DR TEL: +381 2144 3948 FAX: +381 21443948
office@lalinlaw.com www.lalinlaw.com
Leading Serbian boutique law firm in all aspects of international business for both companies and high-net private individuals. Led by strong sense for balanced profit-social responsibility correlation, we advise clients in international tax, residency and business structuring; foreign investments; legal negotiation; family office; successful succession; litigation and IT/IP protection.
SEYCHELLES
Pragassen, Karl A.C.T. OFFSHORE LIMITED TEL: +248 4321377 FAX: +248 4324777
karl@actseychelles.com www.actoffshore.com
Sharma, Anuj
ABACUS (SEYCHELLES) LTD TEL: +248 4610780 FAX: +248 4610781
anuj@abacus-offshore.com www.abacus-offshore.com
SINGAPORE
Boo, Ms Kim Ai PORTCULLIS TRUST
(SINGAPORE) LTD TEL: +65 64960489 FAX: +65 6538 6585
kim.boo@
portcullis-trustnet.com www.portcullis-trustnet.com
SPAIN Briggs, Graeme W
ASIACITI TRUST GROUP TEL: +65 6533 2611 FAX: +65 6305 0180
graeme.briggs@
asiacititrust.com www.asiacititrust.com
Marcarian, John
CST INTERNATIONAL TEL: +65 6226 5566
john.marcarian@
cst.international
www.cst.international
Garcia Madiero, Ms Patricia AVANTIA ASESORAMIENTO
Reliable, discreet, and personalised service. Place your trust in our 45 year record of adding long term value to clients’ wealth preservation strategies. We are committed to serving the best interests of our clients, protecting their assets and building a legacy for their families. Asiaciti Trust, a heritage of trust.
Fletcher, Prof Barry P BARRY P FLETCHER &
ASSOCIATES TEL: +65 6466 7869
hamateur666@gmail.com
Knipping, Antonius R W
AMICORP SINGAPORE TEL: +65 6532 5146 FAX: +34 9320 82582
t.knipping@
amicorp.com www.amicorp.com
Kwong Wing, Leon
KHATTARWONG LLP TEL: +65 6238 3018
leonkwongwing@khattarwong.com www.khattarwong.com
Leong, Stephen VISTRA CORPORATE SERVICES
SEA PTE LTD TEL: +65 6854 9099 FAX: +65 6225 6530
stephen.leong@vistra.com www.vistra.com
Lexmond, Bill
LEPERCQ DE NEUFLIZE ASIA TEL: +65 9010 4055
blexmond@gmail.com www.lepercq.com/
FISCAL Y LEGAL SL TEL: +34 94 423 2156 FAX: +34 94 423 1126
patricia.garcia@
avantia-fo.com www. avantiaasesoramientofiscalylegal. com
ST KITTS & NEVIS
Willis, Christopher HENLEY & PARTNERS
Prestigious international tax advisory practice. Finalist for Accountancy Team of the Year 2015 and Boutique Firm of the Year 2014 by STEP. Headquartered in Singapore with offices across the globe, we’ve built a reputation delivering expatriate individuals and businesses with integrated tax and accounting advice for local and international markets.
Ribeiro, Antonio RHONE TRUSTEES
(SINGAPORE) LTD TEL: +65 6347 2450 FAX: +65 6347 2460
aribeiro@rhoneservices.com www.rhoneservices.com
Steffen, Dr Juerg HENLEY & PARTNERS
SINGAPORE PTE. LTD TEL: +65 6438 7117 FAX: +65 6438 7227
juerg.steffen@
henleyglobal.com www.henleyglobal,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
Lessing, Ms Doelie
WERKSMANS ATTORNEYS TEL: +27 218 096 147 FAX: +27 115 358 532
dlessing@werksmans.com www.werksman.com
Taylor, Andrew HENLEY & PARTNERS
SOUTH AFRICA LTD. TEL: +27 218 500 524 FAX: +27 218 500 649
andrew.taylor@henleyglobal.com www.henleyglobal.com
CARIBBEAN LTD TEL: +1 869 465 6220 FAX: +1 869 465 6221
christopher.willis@henleyglobal.com www.henleyglobal.com
ST LUCIA
Chase, D Lisle FINANCIAL CENTRE
CORPORATION TEL: +1 758 455 7700 FAX: +1 758 455 7701
lisle.chase@
saintluciaifc.com www.pinnaclestlucia.com
ST VINCENT & THE GRENADINES
DeFreitas, Stanton
DEFREITAS & ASSOCIATES TEL: +1 784 451 2065 FAX: +1 784 457 2160
info@defreitas-consulting.com www.defreitas-consulting.com
SWEDEN
Toms, Pär SWEDISH TAX TEL: +46 40 300 500
pt@swedishtax.se www.swedishtax.se
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
Birri, Jürg
KPMG AG TEL: +41 58 249 3131
jbirri@kpmg.com www.kpmg.ch/legal
Boitelle, Thierry
BONNARD LAWSON TEL: +41 22 322 2500 FAX: +41 22 322 2515
boitelle@ilf.ch www.ilf.ch
138
The ITPA Green Book 2016
www.itpa.org
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
