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FINANCE Offshore Finance.Pdf
This page intentionally left blank OFFSHORE FINANCE It is estimated that up to 60 per cent of the world’s money may be located oVshore, where half of all financial transactions are said to take place. Meanwhile, there is a perception that secrecy about oVshore is encouraged to obfuscate tax evasion and money laundering. Depending upon the criteria used to identify them, there are between forty and eighty oVshore finance centres spread around the world. The tax rules that apply in these jurisdictions are determined by the jurisdictions themselves and often are more benign than comparative rules that apply in the larger financial centres globally. This gives rise to potential for the development of tax mitigation strategies. McCann provides a detailed analysis of the global oVshore environment, outlining the extent of the information available and how that information might be used in assessing the quality of individual jurisdictions, as well as examining whether some of the perceptions about ‘OVshore’ are valid. He analyses the ongoing work of what have become known as the ‘standard setters’ – including the Financial Stability Forum, the Financial Action Task Force, the International Monetary Fund, the World Bank and the Organization for Economic Co-operation and Development. The book also oVers some suggestions as to what the future might hold for oVshore finance. HILTON Mc CANN was the Acting Chief Executive of the Financial Services Commission, Mauritius. He has held senior positions in the respective regulatory authorities in the Isle of Man, Malta and Mauritius. Having trained as a banker, he began his regulatory career supervising banks in the Isle of Man. -
Seven Unveils Content Plans for 2019
SEVEN UNVEILS CONTENT PLANS FOR 2019 Slate includes new Bevan Lee drama and two supersized reality hits Geraldine Hakewill, Joel Jackson and Catherine McClements headline Miss Fisher spin-off MKR’s 10th anniversary season to launch the year “Top Gear meets food” in new Gordon Ramsay series New overseas dramas feature screen heavyweights Martin Clunes, Sheridan Smith, Kelsey Grammer and more (Sydney, Friday October 26): The Seven Network today unveiled its content plans for 2019. Four new local dramas, including the next offering from creator Bevan Lee; two supersized reality hits; a female spinoff to one of the year’s most heart-warming hits and the landmark 10th season of one of Australia’s biggest shows are just some of the programs set to take Seven into its 13th consecutive year of leadership. Commenting, Seven’s Director of Network Programming Angus Ross said: “After a close win last year, we promised to up our game in 2018, and the team has delivered in spades. We’ve broken records and dominated the ratings throughout the year. In fact, in every month we have never dropped below a 39% share, while our competitors have never been above 39%. Our worst is still better than their best. “What’s particularly pleasing is that this success is down to the strength and depth of our programming across the board. From 6am to midnight, we have the strongest spine of ratings winners, bar none. And with the AFL and Cricket locked up until 2022, Seven can guarantee those mass audiences, and certainty for our advertisers, for years to come.” NEW TO SEVEN IN 2019 BETWEEN TWO WORLDS From Australia’s most prolific creator/writer Bevan Lee (Packed to the Rafters, A Place To Call Home, All Saints, Winners & Losers, Always Greener) comes an intense, high concept contemporary drama series about two disparate and disconnected worlds, thrown together by death and a sacrifice in one and the chance for new life in the other. -
Narrative Report on Panama
NARRATIVE REPORT ON PANAMA PART 1: NARRATIVE REPORT Rank: 15 of 133 Panama ranks 15th in the 2020 Financial Secrecy Index, with a high secrecy score of 72 but a small global scale weighting (0.22 per cent). How Secretive? 72 Coming within the top twenty ranking, Panama remains a jurisdiction of particular concern. Overview and background Moderately secretive 0 to 25 Long the recipient of drugs money from Latin America and with ample other sources of dirty money from the US and elsewhere, Panama is one of the oldest and best-known tax havens in the Americas. In recent years it has adopted a hard-line position as a jurisdiction that refuses to 25 to 50 cooperate with international transparency initiatives. In April 2016, in the biggest leak ever, 11.5 million documents from the Panama law firm Mossack Fonseca revealed the extent of Panama’s involvement in the secrecy business. The Panama Papers showed the 50 to 75 world what a few observers had long been saying: that the secrecy available in Panama makes it one of the world’s top money-laundering locations.1 Exceptionally 75 to 100 In The Sink, a book about tax havens, a US customs official is quoted as secretive saying: “The country is filled with dishonest lawyers, dishonest bankers, dishonest company formation agents and dishonest How big? 0.22% companies registered there by those dishonest lawyers so that they can deposit dirty money into their dishonest banks. The Free Trade Zone is the black hole through which Panama has become one of the filthiest money laundering sinks in the huge world.”2 Panama has over 350,000 secretive International Business Companies (IBCs) registered: the third largest number in the world after Hong Kong3 and the British Virgin Islands (BVI).4 Alongside incorporation of large IBCs, Panama is active in forming tax-evading foundations and trusts, insurance, and boat and shipping registration. -
Your Prime Time Tv Guide ABC (Ch2) SEVEN (Ch6) NINE (Ch5) WIN (Ch8) SBS (Ch3) 6Pm the Drum
tv guide PAGE 2 FOR DIGITAL CHOICE> your prime time tv guide ABC (CH2) SEVEN (CH6) NINE (CH5) WIN (CH8) SBS (CH3) 6pm The Drum. 6pm Seven Local News. 6pm Nine News. 6pm WIN News. 6pm Mastermind Australia. 7.00 ABC News. 6.30 Seven News. 7.00 A Current Affair. 6.30 The Project. 6.30 SBS World News. Y 7.30 Gardening Australia. Josh gets 7.00 Better Homes And Gardens. 7.30 Escape To The Chateau. (PG) 7.30 The Living Room. (PG) 7.30 Secrets Unearthed: Maya A tips from a thriving family garden. 8.30 MOVIE Game Night. (2018) 8.30 MOVIE Gladiator. (2000) (M) 8.30 To Be Advised. Pyramid. (PG) D I 8.30 Vera. (M) A social worker’s (MA15+) Jason Bateman, Rachel Russell Crowe, Joaquin Phoenix. A 9.30 Have You Been Paying 8.25 The World’s Most murder is investigated. McAdams. Friends become Roman general seeks revenge. Attention? (M) Hosted by Extraordinary Homes: FR 10.00 Mum. (M) entangled in a real-life mystery. 11.35 MOVIE The Man With The Tom Gleisner. Underground. Part 4 of 4. 10.35 ABC Late News. 10.40 To Be Advised. Iron Fists. (2012) (MA15+) 10.30 To Be Advised. 9.35 8 Out Of 10 Cats. (M) 10.50 Gruen. 11.45 Surveillance Oz. (PG) 11.00 WIN’s All Australian News. 10.25 SBS News. 8pm QLD Votes: Election Results 6pm Seven News. 6pm Nine News Saturday. 6pm Rugby Union. Tri-Nations. 6.30pm News. Y Live. Continued coverage of the 7.00 7NEWS Special: Queensland 6.30 Election 2020: Qld Decides - Round 1. -
EUREKA Country Mile! Garages & Sheds Farming and Industrial Structures
The Moorabool News FREE Your Local News Tuesday 5 November, 2013 Serving Ballan and district since 1872 Phone 5368 1966 Fax 5368 2764 Vol 7 No 43 He’s our man! By Kate Taylor Central Ward Councillor Paul Tatchell has been voted as Moorabool’s new Mayor. East Ward Councillor John Spain was voted in as Deputy Mayor. Outgoing Mayor Pat Toohey did not re-nominate at the Statutory and Annual Appointments Meeting held last Wednesday 30 October, where Mayor Tatchell won the role with a 5-2 majority. Nominated by East Ward Councillor Allan Comrie, Cr Tatchell gained votes from fellow councillors Comrie, David Edwards, Tonia Dudzik and John Spain. West Ward Councillor Tom Sullivan was nominated and voted for by Pat Toohey. New Mayor Tatchell told the meeting he was very fortunate to have been given the privilege of the role. “For former mayor Pat Toohey, to have come on board and then taken on the role of Mayor with four new councillors, he jumped straight in the driver’s seat… and the first few months were very difficult, but he persevered with extreme patience. “And to the experienced councillors we came in contact with from day one, with years of experience, without that, I can’t imagine how a council could have operated with seven new faces. We are incredibly fortunate to have those experienced councillors on board.” Mayor Tatchell also hinted at a vision for more unity in the future. “A bit less of ‘I’ and more of ‘we,’” he said. Deputy Mayor Spain was voted in with votes from councillors Dudzik, Edwards, and Comrie, with Mayor Tatchell not required to cast a vote on a majority decision. -
Top 20 Programs Channels: All Free-To-Air Market: 5 City Metro (Aggregate Figure), Sydney, Melbourne, Brisbane, Adelaide & P
Report: Top 20 Programs Channels: All Free-to-Air Market: 5 City Metro (aggregate figure), Sydney, Melbourne, Brisbane, Adelaide & Perth Demographics: Total People Day-part: 02:00 - 26:00 Day: Saturday Date: 14/08/2021 Deliverable: Overnight Network Rank Description (grouped) Channel\ (r) 5 City Metro Sydney Melbourne Brisbane Adelaide Perth 1 SEVEN NEWS - SAT Seven Network 995,000 298,000 328,000 136,000 100,000 133,000 2 NINE NEWS SATURDAY Nine Network 815,000 250,000 326,000 136,000 65,000 38,000 3 ABC NEWS-SA ABC TV 693,000 223,000 225,000 97,000 65,000 83,000 4 SEVEN'S AFL: SATURDAY NIGHT FOOTBALL Seven Network 427,000 67,000 188,000 62,000 56,000 53,000 5 CORONAVIRUS: PUBLIC UPDATE-AM ABC NEWS 371,000 147,000 142,000 62,000 9,000 11,000 6 THE DURRELLS-EV ABC TV 331,000 90,000 130,000 38,000 39,000 35,000 7 GETAWAY Nine Network 323,000 102,000 141,000 44,000 23,000 14,000 8 WEEKEND SUNRISE - SAT Seven Network 319,000 100,000 81,000 68,000 26,000 44,000 9 10 NEWS FIRST SAT Network 10 311,000 113,000 80,000 58,000 17,000 43,000 10 BLEDISLOE CUP 2021 -GAME 2 Nine Network 308,000 139,000 44,000 70,000 9,000 45,000 11 WEEKEND SUNRISE - SAT - LATE Seven Network 289,000 104,000 87,000 47,000 21,000 30,000 12 BORDER SECURITY - AUSTRALIA'S FRONT LINE (R) Seven Network 285,000 114,000 136,000 22,000 13,000 13 THE DOG HOUSE EP 2 RPT Network 10 274,000 74,000 84,000 57,000 26,000 32,000 14 SURVEILLANCE OZ (R) Seven Network 247,000 146,000 19,000 19,000 11,000 52,000 15 WEEKEND TODAY - SATURDAY Nine Network 240,000 89,000 75,000 49,000 13,000 15,000 16 THE DOG HOUSE RPT Network 10 240,000 59,000 84,000 48,000 20,000 29,000 17 A CURRENT AFFAIR -SAT Nine Network 239,000 176,000 31,000 32,000 18 SATURDAY NIGHT NRL LIVE Nine Network 238,000 160,000 14,000 55,000 3,000 6,000 19 WEEKEND TODAY - SATURDAY - LATE Nine Network 237,000 88,000 71,000 55,000 12,000 11,000 20 SEVEN NEWS AT 5 Seven Network 230,000 99,000 71,000 43,000 17,000 report generated by Data © OzTAM Pty Limited 2021. -
(Aggregate Figure), Sydney, Melbourne, Brisbane, Adelaide
Report: Top 20 Programs Channels: All Free-to-Air Market: 5 City Metro (aggregate figure), Sydney, Melbourne, Brisbane, Adelaide & Perth Demographics: Total People Day-part: 02:00 - 26:00 Day: Tuesday Date: 16/03/2021 Deliverable: Overnight Network Rank Description (grouped) Channel\ (r) 5 City Metro Sydney Melbourne Brisbane Adelaide Perth 1 MARRIED AT FIRST SIGHT -TUE Nine 1,026,000 294,000 349,000 177,000 98,000 108,000 2 SEVEN NEWS Seven Network 927,000 232,000 273,000 156,000 98,000 168,000 3 SEVEN NEWS AT 6.30 Seven Network 907,000 243,000 270,000 151,000 85,000 159,000 4 NINE NEWS 6:30 Nine 850,000 245,000 275,000 199,000 82,000 49,000 5 NINE NEWS Nine 845,000 246,000 255,000 197,000 91,000 56,000 6 A CURRENT AFFAIR Nine 703,000 193,000 230,000 162,000 66,000 52,000 7 ABC NEWS-EV ABC TV 678,000 180,000 238,000 95,000 62,000 103,000 8 7.30-EV ABC TV 543,000 157,000 191,000 74,000 46,000 74,000 9 HOME AND AWAY Seven Network 537,000 150,000 154,000 96,000 46,000 91,000 10 THE CHASE AUSTRALIA Seven Network 515,000 118,000 148,000 97,000 63,000 90,000 11 THE AMAZING RACE AUSTRALIA TUES Network 10 480,000 127,000 153,000 89,000 51,000 59,000 12 FOREIGN CORRESPONDENT-EV ABC TV 447,000 131,000 154,000 56,000 40,000 65,000 13 THE PROJECT 7PM Network 10 400,000 82,000 138,000 85,000 43,000 51,000 14 HOT SEAT Nine 384,000 117,000 133,000 103,000 20,000 11,000 15 EXPOSED: THE GHOST TRAIN FIRE-EV ABC TV 376,000 136,000 118,000 40,000 31,000 51,000 16 BOTCHED Nine 371,000 91,000 120,000 77,000 38,000 45,000 17 THE CHASE AUSTRALIA-5PM Seven Network 313,000 73,000 82,000 61,000 35,000 61,000 18 10 NEWS FIRST Network 10 303,000 104,000 72,000 61,000 22,000 45,000 19 SURVEILLANCE OZ DASHCAM Seven Network 287,000 73,000 78,000 60,000 27,000 50,000 20 HOT SEAT -5PM Nine 260,000 83,000 83,000 64,000 20,000 10,000 Data © OzTAM Pty Limited 2021. -
FIFA's Unintended Role in Illuminating Jurisdictional Gaps of International
Brooklyn Journal of International Law Volume 41 Article 15 Issue 3 SYMPOSIUM: Reconsidering the Tax Treaty 2016 Free Kick: FIFA’s Unintended Role in Illuminating Jurisdictional Gaps of International Criminal Courts Travis L. Marmara Follow this and additional works at: https://brooklynworks.brooklaw.edu/bjil Part of the Criminal Law Commons, International Law Commons, and the Transnational Law Commons Recommended Citation Travis L. Marmara, Free Kick: FIFA’s Unintended Role in Illuminating Jurisdictional Gaps of International Criminal Courts, 41 Brook. J. Int'l L. (2016). Available at: https://brooklynworks.brooklaw.edu/bjil/vol41/iss3/15 This Note is brought to you for free and open access by the Law Journals at BrooklynWorks. It has been accepted for inclusion in Brooklyn Journal of International Law by an authorized editor of BrooklynWorks. FREE KICK: FIFA’S UNINTENDED ROLE IN ILLUMINATING JURISDICTIONAL GAPS OF INTERNATIONAL CRIMINAL COURTS “There can be no peace without justice, no justice without law and no meaningful law without a Court to decide what is just and lawful under any given circumstance.”1 INTRODUCTION he Fédération Internationale de Football Association T(FIFA) is more than just the governing body of the world’s most popular sport.2 For perspective, the organization has more member associations than the General Assembly of the United Nations.3 Due to the popularity of soccer,4 FIFA yields almost limitless power, and its position in the international community allows it to influence matters outside of the sport.5 In fact, FIFA itself proclaims: “[W]e have a responsibility that goes beyond the development of football and the organisation of our competitions. -
Release Date: 29 September 2020 TVNZ 1 and TVNZ 2 Schedules 27
Release Date: 29 September 2020 TVNZ 1 and TVNZ 2 Schedules 27 September 2020 - 30 January 2021 September: Week 40 w/c 27/09/2020 Sunday Monday Tuesday Wednesday Thursday Friday Saturday 27/09/2020 28/09/2020 29/09/2020 30/09/2020 01/10/2020 02/10/2020 03/10/2020 06:00 Non Non Breakfast Early Infomercial Breakfast Early Infomercial Breakfast Early Infomercial Breakfast Early Infomercial Breakfast Early Infomercial Te Karere Preschool 06:00 Commercial Commercial Commercial Free $900 $250 $900 $250 $900 $250 $900 $250 $900 $250 $250 06:30 Breakfast 1 Preschool Breakfast 1 Preschool Breakfast 1 Preschool Breakfast 1 Preschool Breakfast 1 Preschool Hyundai 06:30 Commercial Commercial Commercial Commercial Commercial Country Free Free Free Free Free Calendar $1,450 - $1,450 - $1,450 - $1,450 - $1,450 - $400 - 07:00 Breakfast 2 We Bare Bears Breakfast 2 We Bare Bears Breakfast 2 We Bare Bears Breakfast 2 We Bare Bears Breakfast 2 We Bare Bears Women in Blue 07:00 $450 $450 $450 $450 $450 $250 07:30 Miraculous Miraculous Miraculous Miraculous Miraculous Infomercial Dragon Ball 07:30 Super $2,150 $450 $2,150 $450 $2,150 $450 $2,150 $450 $2,150 $450 $250 $600 08:00 Breakfast 3 Preschool Breakfast 3 Preschool Breakfast 3 Preschool Breakfast 3 Preschool Breakfast 3 Preschool Faith In Action Bakugan: Battle 08:00 Commercial Commercial Commercial Commercial Commercial Planet Free Free Free Free Free - - - - - $250 $600 08:30 LIFE TV Transformers: 08:30 Bumblebee $1,350 $1,350 $1,350 $1,350 $1,350 $250 $600 09:00 Ellen Infomercial Ellen Infomercial -
Will Tax Havens Survive in the New International Legal Environment? A
View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by RMIT Research Repository Will Tax Havens Survive in the New International Legal Environment? A thesis submitted in fulfilment for the degree of Doctor of Philosophy John Andrew McLaren LL.B. (Tas), MBA (Mon), LL.M (Mon) Graduate School of Business and Law College of Business RMIT University December 2010 DECLARATION I certify that: Except where due acknowledgement has been made, this thesis is mine alone. The work has not been submitted previously, in whole or part, to qualify for any other academic award. The content of the thesis is the result of work that has been carried out since the official commencement date of the approval of the research programme. John Andrew McLaren ii ACKNOWLEDGEMENTS The author wishes to thank Professor Margaret Jackson, the principal supervisor, for her wise counsel, diligence, patience and forbearance. In particular, Professor Jackson has provided encouragement, support and mentoring all needed to complete this thesis. I would also like to acknowledge the support and encouragement provided to me by Dr Tom Rowles, Professor Clive Morley, David Jones and John Passant. I acknowledge the professional assistance provided to me by Barbara Stubbs from Rockhampton for her work in standardizing the headings throughout the thesis, compiling the table of contents, the production of the bibliography, and general editorial support. The following chapters of the thesis have been published as follows: Chapter seven was published as: John McLaren, ‘The Distinction between Tax Avoidance and Tax Evasion has become blurred in Australia: Why has it happened? (2008) 3(2) Journal of the Australasian Tax Teachers Association 141 . -
TAX HAVENS: Yesterday, Today and Tomorrow
TAX HAVENS: Yesterday, today and tomorrow. JOSÉ LUIS NEBOT RODRÍGUEZ [email protected] 2016/2017 TUTORA: MARÍA JESÚS MUÑOZ-TORRES 1 INDEX SUMMMARY. .3 INTRODUCTION . 4 ORIGIN OF TAX HAVENS . 7 When and where they appeared. Why did they appear? EVOLUTION OF TAX HAVENS . .8 Expansion. Role in wars and interwar period Role in global economy WHY DO THEY STILL EXIST AND DON’T DISAPPEAR? . 20 Government backing. CONCLUSION . 23 BIBLIOGRAPHY . .25 2 SUMMARY: Tax havens have existed since tax existed, for this they have always gone hand in hand. Evading tax has, since the times of greeks and romans, been a worry and will for individuals; recently companies have also fallen into this. Tax havens have been a refuge for wealth in times of uncertainty and have found in capitalism an ally to grow and expand. The aim is to review the birth, evolution and survival of tax havens; the characteristics that have allowed them to evolve and survive are worth mentioning and studying. Furthermore, it is of significant importance exploring the different entities supporting and backing tax havens. KEY WORDS: Tax heaven Offshore banking Finance Lobbying Capital mobility 3 INTRODUCTION: Taxation has always been something both individuals and institutions have been looking to avoid; for centuries in fact, tax havens have existed to ease and able this. However, this is not the only reason why they have existed, exist and will exist. During periods of high political and economic instability, money was moved and deposited in tax heavens for both economic and physical safety. Tax havens can be thought of countries, cities, islands or offshore regions where impositions are lower or even inexistent. -
2 September 2016
SEPTEMBER 2 - SEPTEMBER 18, 2016 VOL. 33 - ISSUE 18 ORANGE BLOSSOM FESTIVAL 17 - 18 SEPTEMBER CASTLE HILL SHOWGROUND Orange Blossom Festival is back with rides, kids zone, markets, foods, live entertainment, community stalls, fireworks, parade and so much more. For more details visit www. orangeblossomfestival.com.au BOUTIQUE FURNITURE Sandstone AND GIFTS Sales MARK VINT Buy Direct From the Quarry 9651 2182 Mention code QCHS0616 for 270 New Line Road 10% off the online rate 9652 1783 Dural NSW 2158 Specialising in corporate and [email protected] leisure accommodation. Handsplit ABN: 84 451 806 754 Group bookings available including sports groups, wedding guest groups, etc Random Flagging $55m2 Shop 1, 940 Old Northern Road, Glenorie, NSW 2157 113 Smallwood Rd Glenorie WWW.DURALAUTO.COM (02) 9652 2552 Ph 02 88481500 ELECTRICIAN Domestic & Commercial Lighting, Powerpoints, Sensor Lights, Ceiling Fans, Smoke Detectors, Hot Water. No job too big or small 9680 2400 Timely, Tidy & Trusted™ 1300 045 103 Lic. No. 180022C An eclectic oasis in the heart of Glenorie FUSION ART • PHOTOGRAPHY • VINTAGE COLLECTIBLES An eclectic oasis in the heart of Glenorie Run and operated by the artists Ulla and Bjorn The UB Art Shack 2 Cairnes Road, Glenorie NSW 2157 Thur & Fri 12pm - 5pm, Sat & Sun 10am - 5pm 唀䈀 䄀爀琀 匀栀愀挀欀 Ph: Ulla - 0414 180 971 or Bjorn - 0419 242 844 E: [email protected] W: www.ubartshack.com.au FB: Ulla and Bjorn’s Art Shack MENTIONBUY A THIS DOZEN, AD QUALITY WINES, & RECEIVE 2 FREE CRAFT BEERS & SPIRITS BOTTLES FAMILY OWNED AND OPERATED 1669 Old Northern Road Glenorie | Ph 1300 76 78 73 IN THIS ISSUE CONTENTS In This Issue 3 Memories 5 Living Legends 7 History 12 Health & Wellbeing 13 Your Garden 15 As We Were 17 Local Politicians Say 23 The Hills & Beyond 25 The Greying Nomad 27 Hill’s Sustainable Communities Conference with Robyn Moore LETTER FROM THE EDITOR’S DESK Community Groups 28 Congratulations to Laura Rittenhouse who is our first winner of the My Garden competition.