ACCOUNTANCY 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
Ahlin, Ms Laetitia FIDSERVE SA TEL: +41 22 316 0300 FAX: +41 22 316 0303
ahlin@fidserve.com www.fidserve.com
Aneas Fernandez, José Luis
FINOVA PARTNERS AG TEL: +41 41 410 3636 FAX: +41 41 410 2975
luis.aneas@
finova.ch www.finova.ch
Boussarie, Ms Samira
OMC GROUP (GENEVA) TEL: +41 22 839 4533 FAX: +41 22 839 4535
sescudero@omcgroup.com www.omcgroup.com
Deconinck, Bart VISTRA GROUP
MANAGEMENT SA TEL: +41 22 595 09 30 FAX: +41 22 595 0931
bart.deconinck@
vistra.com www.vistra.com
Freed, Mark
THE SAFFRON GROUP TEL: +41 44 450 2480 FAX: +972 3921 7375
markf@thesaffrongroup.net
Girardin, Marc Philippe
HSBC TRUST COMPANY SA TEL: +41 58 705 5735 FAX: +41 58 705 5777
marc.girardin@
hsbcpb.com www.hsbcpb.com
Goekmen, Dr Ariel Sergio
SCHRODERS & CO BANK AG TEL: +41 79 787 3991 arielsergio.goekmen@schroders. com
www.schroders.com/de/ch/
Gray, Simon SWISSINDEPENDENT
TRUSTEES SA TEL: +41 22 718 7111 FAX: +41 22 718 7110
simon.gray@
swissindependent.ch www.swissindependent.ch
Leysinger, Michael Karl LEYSINGER TAX & FINANCE
CONSULTANTS LIMITED TEL: +41 44 361 0445 FAX: +41 32 625 5701
m.leysinger@ltam.ch www.legataxadvisors.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 THAILAND
Dann, Stephen John SIAM INTERNATIONAL ACCOUNTING
MANAGEMENT LTD TEL: +66 2 742 5189 FAX: +66 2 3313906
stephen@uktaxadvisor.com www.uktaxadvisor.com
Parmenter, Steven Nicholas
ICR (THAILAND) LTD TEL: +66 2 2316090 FAX: +66 2 231 6093
general@icr.co.th www.icrasia.com
TURKEY
Karabudak, Dr Metin MK STRATEGIC CONSULTANCY TEL: +90 312 473 3290 FAX: +90 312 473 3293
mkarabudak@mkmusavirlik.com www.mkmusavirlik.com
UNITED ARAB EMIRATES
Aggarwal, Eesh Kumar AZURE CONSULTANTS TEL: +971 508403791
eesh@azure-consultants.com www.azure-consultants.com
Patel, Russi J BDO CHARTERED ACCOUNTANTS
& ADVISORS TEL: +971 4 222 2869 FAX: +971 4 227 0151
russi.patel@
bdo.ae www.bdo.ae
CraneBank provide positive strategy for our clients, corporate, private or family offices. Our services to clients include: Corporate Governance, Law, Compliance, Tax Strategy, Restructuring and Financial Solutions, Estate Planning, Trusts and Trust Reviews, Pensions, Investments and Insurance. For more information please see the contact details on
www.cranebank.co.uk
Davies, Mark MARK DAVIES
& ASSOCIATES LTD TEL: +44 20 3008 8100
mdavies@nondom.com www.nondom.com
Sevenier, Florian B.
HAI YANG GROUP LTD TEL: +971 4 422 6030
info@haiyang.pro www.implantation-dubai.com
UNITED KINGDOM
Acquistapace, Marco SYNERGY GLOBAL
MANAGEMENT LTD TEL: +44 20 8874 6619 FAX: +44 20 8874 0927
marco@synglobal.com www.synglobal.com
Brittain, Anthony A
VICENA INTERNATIONAL LTD TEL: +44 1689 898222 FAX: +44 1689 898333
anthonyabrittain@vicena.co.uk www.vicena.co.uk
Citron, Richard
BDO LLP TEL: +44 7785 773326 FAX: +44 20 7893 8826
richard.citron@
bdo.co.uk www.bdo.co.uk
Citron, Richard
BDO LLP TEL: +44 7785 773326 FAX: +44 20 7893 8826
richard.citron@
bdo.co.uk www.bdo.co.uk
Crane of Cluny, Baron Stuart Gordon
CRANEBANK
PRIVATE CLIENTS LTD TEL: +44 20 7101 0796
office@cranebank.co.uk www.cranebank.co.uk
Established in 1975, we have been helping clients with their UK and US tax filing obligations for forty years. With teams in both London and New York, we offer individu- als, families and businesses tailored advice to deal with their tax compliance obligations in the most efficient way possible.
Goodyear, Geoffrey G
LUBBOCK FINE TEL: +44 20 7490 7766 FAX: +44 20 7490 5102
geoffgoodyear@lubbockfine.co.uk www.lubbockfine.co.uk
Harris, Mark
RAWLINSON & HUNTER TEL: +44 20 7842 2000 FAX: +44 20 7842 2080 mark.harris@rawlinson-hunter. com
www.rawlinson-hunter.com
Holme, Richard Henry Basden
CREASEYS LLP TEL: +44 1892 546546 FAX: +44 1892 511232
richard.holme@creaseys.co.uk www.creaseys.co.uk
Debson, Jon Godfrey
DEBSON & CO TEL: +44 20 8440 1059 FAX: +44 20 8440 1220
jon@debsonandco.co.uk
Dover, Daniel I
BDO LLP TEL: +44 20 7893 2314 FAX: + 44 20 7487 2601
daniel.dover@
bdo.co.uk www.bdo.co.uk
Eastaway OBE, Nigel
MHA MACINTYRE HUDSON TEL: +44 20 7429 0529 FAX: +44 20 7248 8939
nigel.eastaway@mhllp.co.uk www.macintyrehudson.co.uk
Froud, Ms Sylvia
VICENA INTERNATIONAL LTD TEL: +44 1689 898222 FAX: +44 1689 898333
sylvia.froud@
vicena.co.uk www.vicena.co.uk
Gonzalez, Ms Maggie
FRANK HIRTH PLC TEL: +44 207 833 3500 FAX: +44 207 833 2550
maggie.gonzalez@frankhirth.com www.frankhirth.com
048
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