search.noResults

search.searching

note.createNoteMessage

search.noResults

search.searching

orderForm.title

orderForm.productCode
orderForm.description
orderForm.quantity
orderForm.itemPrice
orderForm.price
orderForm.totalPrice
orderForm.deliveryDetails.billingAddress
orderForm.deliveryDetails.deliveryAddress
orderForm.noItems
ESTATE PLANNING Puoti, Mrs Beatrice


BURGES SALMON LLP TEL: +44 117 902 2765 FAX: +44 117 3786146 beatrice.puoti@burges-salmon.com www.burges-salmon.com


Quarmby, James S.


STEPHENSON HARWOOD LLP TEL: +44 20 7809 2364 FAX: +44 20 7003 8664 james.quarmby@shlegal.com www.shlegal.com


Reymond, Robert STIKEMAN ELLIOT


(LONDON) LLP TEL: +44 20 7367 0184 FAX: +44 20 7367 0160 rreymond@stikeman.com www.stikeman.com


Simpson, Geoffrey


VICENA INTERNATIONAL LTD TEL: +44 1689 898222 FAX: +44 1689 898333 g.simpson.consultant@vicena.co.uk www.vicena.co.uk


Sive, Ms Zoe


KINGSLEY NAPLEY LLP TEL: +44 20 7814 1200 FAX: +44 20 7490 2288 zsive@kingsleynapley.co.uk www.kingsleynapley.co.uk


Soul, Michael J. J.


MICHAEL SOUL & ASSOCIATES TEL: +34 952 900323 FAX: +34 952 864261 mjs@spanishlawyers.eu.com www.spanishlawyers.co.uk


Stibbard, Paul


ROTHSCHILD TRUST TEL: +44 20 7280 5798 FAX: +44 20 7280 1514 paul.stibbard@rothschild.com www.rothschild.com


van Tuyll, Frederik


TMF GROUP TEL: +44 7919 290336 FAX: +44 20 7832 4901 frederik.van.tuyll@tmf-group.com www.tmf-group.com


Venables, Robert TAX CHAMBERS


(LINCOLN’S INN) TEL: +44 20 7242 2744 FAX: +44 20 7831 8095 taxchambers@15oldsquare.co.uk www.taxchambers.co.uk


Walls, John WEALTHMASTERS


FINANCIAL MANAGEMENT LD TEL: +44 8458 800 787 FAX: +44 8706 220 219 john@wealthmasters.co.uk www.wealthmasters.co.uk


Watts-Joyce, Richard


GLOBAL TAX NETWORK LIMITED TEL: +44 20 7100 2126 FAX: +44 1483 437531 rwattsjoyce@globaltaxnetwork.co.uk www.gtn.uk


UNITED STATES OF AMERICA


Barg, Stanley A KOZUSKO HARRIS DUNCAN TEL: +1 212 405 4754 FAX: +1 212 937 3114 sbarg@kozlaw.com www.kozlaw.com


Blum, William L


SOLOMON BLUM HEYMANN LLP TEL: +1 212 267 7600 FAX: +1 212 267 2030 wblum@solblum.com www.solblum.com


Brockway, James


WITHERS BERGMAN LLP TEL: +1 203 789 1320 FAX: +1 203 785 8127 james.brockway@ withersworldwide.com www.withersworldwide.com


Bruce, Charles M


BONNARD LAWSON TEL: +41 21 348 1188 FAX: +41 21 348 1189 cmb@ilf.ch www.ilf.ch


Carmichael, Giles


CARMICHAEL LAW P. C. TEL: +1 646 453 7164 FAX: +1 646 453 7165 gcarmichael@carmichaelpc.com www.carmichaelpc.com


Davis, William P


DAVIS LAW & ASSOCIATES PC TEL: +1 469 375 4553 FAX: +1 469 533 1945 wdavis@davislegal.com www.davislegal.com


Erhart, John J


FREDRIKSON & BYRON, P.A. TEL: +1 612 492 7035 FAX: +1 612 492 7077 jerhart@fredlaw.com www.fredlaw.com


Field, Joseph A


WITHERS LLP TEL: +1 212 848 9838 FAX: +1 212 824 4238 joe.field@withersworldwide.com www.withersworldwide.com


Langa, Ms Melissa


BOVE & LANGA PC TEL: +1 617 720 6040 FAX: +1 617 720 1919 langa@bovelanga.com www.bovelanga.com


Leckie, Gavin F


JP MORGAN PRIVATE BANK TEL: +1 212 464 0889 FAX: +1 212 464 1350 gavin.leckie@jpmorgan.com www.jpmorgan.com


McDonough, James F


SCARINCI HOLLENBECK LLC TEL: +1 732 568 8360 FAX: +1 732 568 8364 jmcdonough@scarincihollenbeck. com www.scarincihollenbeck.com


Ranadive, Rahul P GLOBAL TAX AND ESTATE


COUNSEL LLP TEL: +1 305 913 7128 rranadive@gtecllp.com www.gtecllp.com


Rinaldi II, Michael Joseph


MICHAEL RINALDI & CO LLP TEL: +1 202 363 8500 FAX: +1 202 363 8801 mjr@rinaldicpa.com www.rinaldicpa.com


Sullivan III, John E


SULLIVAN & SULLIVAN LTD TEL: +1 216 896 0001 FAX: +1 216 896 0002 jesullivan3@sullivanandsullivan.com www.SullivanAndSullivan.com


VANUATU Daniels, Graham K


DAN EL & CO TEL: +678 5554524 graham@danel.ch www.danel.ch


Southwell, David W. CREATIVE ASSET PROTECTION


STRATEGIES INC TEL: +1 305 822 8161 FAX: +1 305 822 8617 david@capstrategies.com www.capstrategies.com We provide accounting and tax compliance support to profes- sionals who wish to integrate their client’s investment and estate planning in their home country with the client’s activities in the USA. We provide support services for pre-immigration planning and for tax-efficient investing in the USA. We speak English, Spanish and Portuguese.


The ITPA Green Book 2016 www.itpa.org


091


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