TA X PL ANNING NETHERLANDS
Hoegen Dijkhof, Dr Hans J HOEGEN DIJKHOF
ADVOCATEN BV TEL: +312 046 24070 FAX: +31 20 462 40 80
hd@hd-dutchlawyers.com www.hd-dutchlawyers.com
Krook,MsWimMaria DE BRUIJN EN CO BV TEL: +31 20 578 9821 FAX: +31 20 578 9808
wim@debruijnenco.nl www.dbandc.nl
NETHERLANDS ANTILLES Pandt, TheodorMaxwell FAIRPLAY INTERNATIONAL
TRUST NV TEL: +599 5423 487 FAX: +599 5424 150
fairplay@caribserve.net
NEW ZEALAND
Cone, Geoffrey CONE MARSHALL LTD TEL: +64 9 307 3950
gcone@conemarshall.com www.conemarshall.com Green, Richard
RADCLIFFE CHAMBERS TEL: +64 9 912 0503 FAX: +64 9 912 0502
richard.green@
counsel.co.nz
Hart, JohnW
JOHN W. HART LTD TEL: +649 307 3327 FAX: +649 307 3326
john.hart@tax-trusts.com www.nzbar.org.nz
Prebble QC, Prof John TEL: +64 4 463 6311 FAX: +64 4 463 6365
john.prebble@
vuw.ac.nz www.vuw.ac.nz/~prebble
Tesiram, PravirA TGT LEGAL TEL: +64 9 920 8672 FAX: +64 9 920 8665
pravir.tesiram@tgtlegal.com www.tgtlegal.com
Willis, Mrs Lauren ASIACITI TRUST
NEW ZEALAND LTD TEL: +64 9 302 0140 FAX: +64 9 302 0150
lauren.willis@asiacititrust.com www.asiacititrust.com
PAKISTAN
Ahmad, Basit THE COCA COLA EXPORT
CORPORATION, PAKISTAN TEL: +92 3009416442 FAX: +92 4235772180
baahmad@coca-cola.com www.coca-cola.com
PANAMA Anzola Robles, Ramon ANZOLA ROBLES
AND ASSOCIATES TEL: +507 263 0003 FAX: +507 263 0006
info@anzolaw.net
www.anzolaw.net
Asvat, Ebrahim PATTON, MORENO & ASVAT TEL: +507 3069600 FAX: +507 2637887
easvat@pmalawyers.com www.pmalawyers.com
Cambra La Duke, Ricardo CAMBRA LA DUKE & CO TEL: +507 2631042
rcambra@cambraladuke.com www.cambraladuke.com
Manzanares, LuisG MORGAN & MORGAN TEL: +507 2657777 FAX: +507 2657700
luis.manzanares@
morimor.com www.morimor.com
Martinelli, Francisco Vicente LINKORP TEL: +507 2265340 FAX: +507 2265341
fmp@linkorp.com www.linkorp.com
Owens Saad, Ramsés OWENS & WATSON TEL: +507 3000422
rowens@owenswatson.com www.owenswatson.com
POLAND Tomczykowski, Pawel
OZOG AND PARTNERS TEL: +482 24808100 FAX: +48 224808118
pawel.tomczykowski@
ozog.pl www.ozog.pl
PORTUGAL de Abreu, Dr Jorge ABREU & MARQUES
ASSOCIADOS TEL: +351 21 330 7100 FAX: +351 21 314 7491
jorge.abreu@amsa.pt www.amsa.pt
Guerreiro, Tiago Caiado CAIADO GUERREIRO
& ASSOCIADOS TEL: +351 213 717 000 FAX: +351 213 717 001
tguerreiro@caiadoguerreiro.com www.caiadoguerreiro.com
Monteiro da Silva, Henrique WEALTHERITAGE SOLUTIONS
& INVESTMENTS LDA TEL: +351 226 097 509 FAX: +351 226 097 618
henrique.monteiro@
wealtheritage.com www.wealtheritage.com
Silva,MsEmi
HENLEY & PARTNERS TEL: +351 213 970 977 FAX: +351 213 970 982
emi.silva@
henleyglobal.com www.henleyglobal.com
Veiga França, Jorge EFFICIENT CONSULTING
CORPORATION TEL: +351 291 771 323 FAX: +351 291 210 209
jveigafranca@gmail.com www.efficientconsulting-co.com
RUSSIA Alexeev, Alexander
G S L LAW & CONSULTING TEL: +7 495 2343833 FAX: +7 495 9213755
gsl@gsl.org www.gsl.org
SERBIA Lalin, Radovan
OAD LALIN & DR TEL: +381 2144 3948 FAX: +381 2144 3948
office@lalinlaw.com www.lalinlaw.com
Leading Serbian boutique law firm led by strong sense for balanced profit–social responsibility correlation. We advise companies and high-net private individuals, international and domestic, in all aspects of leading international business, including cross-border transactions; international tax, residency and business structuring; foreign investments; legal negotiation; family office; successful succession; litigation and IT/IP protection.
SINGAPORE
Boo,MsKim Ai PORTCULLIS TRUST
(SINGAPORE) LTD TEL: +65 64960489 FAX: +65 6538 6585
kim.boo@
portcullis-trustnet.com www.portcullis-trustnet.com
Briggs, GraemeW ASIACITI TRUST GROUP TEL: +65 6533 2611 FAX: +65 6305 0180
graeme.briggs@
asiacititrust.com www.asiacititrust.com
Kwong Wing, Leon KHATTARWONG LLP TEL: +65 6238 3018
leonkwongwing@khattarwong.com www.khattarwong.com
THE ITPA GREEN BOOK 2018
www.itpa.org
103
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