This page contains a Flash digital edition of a book.
TAX PLANNING


Henggeler, PeterA GHM PARTNERS AG TEL: +41 41 500 4110 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


Johnsen, Stein Harald WESTMOORE WEALTH


MANAGEMENT GROUP LTD TEL: +41 22 819 1710


stein.johnsen@westmoore- wealth.com www.westmoore-wealth.com


Kälin, Christian H.


HENLEY & PARTNERS TEL: +41 44 266 2222 FAX: +41 44 266 2223


christian.kalin@henleyglobal.com www.henleyglobal.com


Kral (Buckley), Mrs Geralda AMICORP GROUP AG TEL: +41 44 252 0880 G.Buckley@amicorp.com


Lauritzen Jourdan, Mrs Suzanne


BONHÔTE TRUST TEL: +41 32 722 1097 FAX: +41 32 722 1842


slauritzen@bonhote.ch www.bonhote.ch


Leuba, JacquesW SMT SWISS MUTUAL TRUST AG TEL: +41 22 901 0111 FAX: +41 22 901 0112


jwleuba@swissmutualtrust.ch www.swissmutualtrust.ch


Leysinger, Michael Karl LEYSINGER TAX & FINANCE


CONSULTANTS LTD TEL: +41 44 361 0445 FAX: +41 32 625 5701


m.leysinger@ltam.ch www.legataxadvisors.ch


Markovitz,MsJustine WITHERS LLP TEL: +41 22 593 7711 FAX: +41 22 593 7778


justine.markovitz@ withersworldwide.com www.withersworldwide.com


Mavrenkova,MsEkaterina


HENLEY & PARTNERS TEL: +41 44 266 2222 FAX: +41 44 266 2223


ekaterina.mavrenkova@ henleyglobal.com www.henleyglobal.com


Meyer,Werner THE FINANCIAL MARKET


AUTHORITY LIECHTENSTEIN TEL: +41 79 777 9494 w.meyer@mspconsulting.ch Moosmann, Dr Kurt


MOOSMANN CAPITAL ADVISORS TEL: +41 44 252 1919


kmo@moosmancapitaladvisors.com www.moosmanncapitaladvisors.com


Müller, Kurt Dominik YOUTRUST SA TEL: +41 44 387 8060


kurt.muller@youtrust.com www.youtrust.ch


Neupert, Dr Dieter NEUPERT VUILLE PARTNERS TEL: +41 44 396 8080 FAX: +41 44 396 8088


neupert@nplaw.ch www.nplaw.ch


Palandri,MsDelaila PRIVATE EQUITY PLACEMENTS & CORPORATE FINANCE


CONSULTANTS SUISSE SA TEL: +41 77 423 6190


israelachwili.delaila@gmail.com www.dafisa.com


Pease, Richard FG 9C PLATEAU DE FRONTENEX TEL: +41 22 736 8670 richard.pease@bluewin.ch Quirijns, Cees Jan


ATHOS EQUITY HOLDINGS AG TEL: +41 41 729 6363 FAX: +41 41 729 6364


dilyana.mahrla@athos-group.com www.athos-group.com


Rotter, Dimitri M. FRORIEP TEL: +41 41 710 6000 FAX: +41 41 710 6001


drotter@froriep.ch www.froriep.ch


Schaffhauser, Bruno FINOVA PARTNERS AG TEL: +41 41 410 3636 FAX: +41 41 410 2975


bruno.schaffhauser@finova.ch www.finova.ch


Scherrer, Ewald J CORECAM SERVICES AG TEL: +41 79 662 9223 e.scherrer@ggaweb.ch Sola, Marc André


1291 GROUP SWITZERLAND LTD TEL: +41 44 266 2141 FAX: +41 44 266 2149


marc.sola@1291switzerland.ch www.1291switzerland.ch


Steimle, Peter STEIMLE & PARTNERS


CONSULTING SAGL TEL: +41 91 913 9900 FAX: +41 91 913 9909


info@steimle-consulting.ch www.steimle-consulting.ch


Stoyanov, Dr KaloyanD 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, DavidA 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


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


zu Pappenheim, Christian SWISSPARTNERS INVESTMENT


NETWORK LTD TEL: +41 58 200 0622 FAX: +41 58 200 0633


christian.zupappenheim@ swisspartners.com www.swisspartners.com


Zwahlen, Dr Prof Bernhard


TAX PARTNER AG TEL: +41 44 215 7777 FAX: +41 44 215 7770


bernhard.zwahlen@taxpartner.ch www.taxpartner.ch


TAIWAN Kaiser, Nathan


EIGER TEL: +886 926 181 004


nathan.kaiser@eigerlaw.com www.eigerlaw.com


THAILAND


Dann, Stephen John SIAM INTERNATIONAL ACCOUNTING


MANAGEMENT LTD TEL: +662 711 3808


stephen@uktaxadvisor.com www.uktaxadvisor.com


Parmenter, Steven Nicholas ICR (THAILAND) LTD TEL: +662 231 6090 FAX: +662 231 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


ozgur@mkmusavirlik.com www.mkmusavirlik.com


UKRAINE Bednyak,MsDiana


INTRUST CONSULTING (R) TEL: +380 567323818 FAX: +380 567323771 bednyak@const.dp.ua


UNITED ARAB EMIRATES


Aggarwal, Eesh Kumar AZURE CONSULTANTS TEL: +971 5 08403791


eesh@azure-consultants.com www.azure-consultants.com


Gantenbein, Marco HENLEY & PARTNERS TEL: +971 4 392 7722 FAX: +971 4 392 7733


marco.gantenbein@henleyglobal. com www.henleyglobal.com


Hanafin, JohnD


ARTON CAPITAL TEL: +971 4 456 9220 FAX: +971 4 456 9229 jhanafin@artoncapital.com


Lerch, Beat ACCREDA CORPORATE


SERVICES DMCC TEL: +971 4 558 7287 FAX: +971 4 553 8676 beat.lerch@accreda.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


140


The ITPA Green Book 2017 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