COMPANY FORMATION & MANAGEMENT Medina, Alexis
MORGAN & MORGAN TEL: +507 265 7777
alexis.medina@
morimor.com www.morimor.com
Mossack, Jurgen MOSSACK FONSECA & CO
(PANAMA) TEL: +507 205 5888
marketing@mossfon.com www.mossfon.com
Owens Saad, Ramsés
OWENS & WATSON TEL: +507 300 0422
rowens@owenswatson.com www.owenswatson.com
Sambrook, Derek R.
TRUST SERVICES SA TEL: +507 263 5252 FAX: +507 269 4922
fiduciary@trustserv.com www.trustservices.net
Samos Robles, Alexander INTERNATIONAL MANAGEMENT
& TRUST CORP (INTERTRUST) TEL: +507 263 6300 FAX: +507 263 6392
intrust@cwpanama.net www.intertrustpanama.com
Teano, Edison
MOSSFON TRUST TEL: +507 205 5888
marketing@mossfon.com www.mossfontrust.com
Wetherborne, Egbert N. OVERSEAS MANAGEMENT
COMPANY TEL: +507 205 7900 FAX: +507 205 7660
trust@omcgroup.com www.omcgroup.com
POLAND Kubala, Krzysztof
TAXWAYS LIMITED TEL: +48 224038987
kubala@taxwaysgroup.com www.taxwaysgroup.com
Tomczykowski, Pawel KANCELARIA OZÓG
TOMCZYKOWSKI SP. Z O.O. TEL: +48 224808100 FAX: +48 224808118
pawel.tomczykowski@
ozog.pl www.ozog.pl
PORTUGAL
de Abreu, Dr Jorge ABREU & MARQUES
ASSOCIADOS TEL: +351 213 307100 FAX: +351 213 147 491
jorge.abreu@amsa.pt www.amsa.pt
Jardim, Jose Ambrosio MADEIRA CORPORATE
SERVICES S.A. TEL: +351 291 202 400 FAX: +351 291 237 188
ambrosio@mcs.pt www.mcs.pt
Marques, Vasco Carvalho TEIXEIRA DE FREITAS,
RODRIGUES E ASSOCIADOS TEL: +351 217 815 660 FAX: +351 217 815 679
vasco.marques@
tfra.pt www.teixeiradefreitas.pt
Veiga França, Jorge
NEWCO TEL: +351 291 210 200 FAX: +351 291 210 209
jvf@newco.pro www.newco.pro
ROMANIA
Rotiu, Andrei OFFSHORETAX TEL: +40 751385929
andrei.rotiu@
offshoretax.ro www.offshoretax.ro
RUSSIA
Alexeev, Alexander G S L LAW & CONSULTING TEL: +7 495 2343833 FAX: +7 495 9213755
gsl@gsl.org www.gsl.org
Stepanov, Maxim THE BAR ASSOCIATION OF MOSCOW REGION,
BRANCH NO 73 TEL: +7 495 6209779
advocate@stepanov-law.com www.stepanov-law.com
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
The ITPA Green Book 2016
www.itpa.org
075
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