About the Editor:
Professor Dennis Campbell is the Director of the Center for International Legal Studies (CILS) in Salzburg, Austria, and teaches as an adjunct Professor at Suffolk University Law School. He is the former Director of International Programs and Professor of Law at University of the Pacific, McGeorge School of Law. He has lectured at Stockholm University, Helsinki University, Salzburg University, National University of Taiwan, Warsaw University, and Jagiellonian University. He is a member of the New York State Bar and the Iowa State Bar and is a former Assistant Secretary of the California State Senate.
The Center for International Legal Studies promotes the dissemination of information among members of the international legal community, through research and publication projects, post-graduate and professional training programs, and academic seminars, professional symposia and continuing legal education conferences. Nearly 5,000 lawyers worldwide have been designated as Fellows of the CENTER FOR INTERNATIONAL LEGAL STUDIES in recognition of their contributions to its programs. The Center provides observers on a regular basis at meetings of UNCITRAL and its Working Groups in Vienna and New York.
About the Contributors:
High-Tax Jurisdictions
Preface, Dale R Johnson, Manufacturers’ Services Ltd
Australia, Philip Diviny, Keypoint Law
Austria, Friedrich Schwank, Law Offices Dr F Schwank
Belgium, Inès Wouters, Afschrift Association d’Avocats
Canada, Ross D Tunnicliffe, Clark, Wilson
Finland, Janne Juusela and Max Malinen, Attorneys at Law Borenius Ltd.
France, Marylène Bonny-Grandil, Altexis
Germany, Hans-Jörg Wittmann, Kuzaj Wittmann& Partner
Greece, Christos Th Vardikos, Vardikos & Vardikos
Indonesia, M Arie Armand, and Benny Handoko, Armand, Yapsunto, Muharamsyah & Partners
Italy, G Massimiliano Danusso and Laura Vicentini, Brosio, Casati & Associati
Japan, Masahiro Murashima, Murashima Law & Tax Advice
Mexico, Luis E Meurinne M, Arias y Meurinne
The Netherlands, Peter Lier, KPMG Meijburg & Co
New Zealand, Graham Murray, Bell Gully
Norway, Øystein A Sverre and Brede A Haglund, Braekhus Dege
Portugal, Mariana Gouveia de Oliveira and Miguel Teixeira De Abreu, Abreu Advogados
Romania, Angela Rosca and Adrian Deaconu, Taxhouse - Taxand Taxhouse SRL
Spain, Joan-Ramon Miquel Torrents and Fèlix Castells Vilella, Marti & Associats
United Kingdom, Richard C S Palmer, Ashurst
United States, Ansgar A. Simon, Covington & Burling LLP
Low-Tax Jurisdictions
Anguilla, Palmavon J Webster, Webster & Dyrud
Aruba, P John Tchong and Andin C G Bikker, Croes, Wever & Tchong
The Bahamas, Michael L Paton, Lennox Paton
Barbados, Andrew V Thornhill, George Walton Payne & Co
Belize, Steve Saemmler Klein and Boyd Reneau, Butterfield, Reimer & Associates
Bermuda, Wendell Hollis and Peter D Martin, Mello, Jones & Martin
British Virgin Islands, Valerie C Georges-Thomas, Lex Caribbean Law Offices
Cayman Islands, Michael L Alberga, Myers & Alberga
Costa Rica, Silvio Lacayo, Inversiones Basicas, SA
Cyprus, Elias Neocleous and Elena Christodoulou, Elias Neocleous & Co LLC
Dominica, Bernard Don McDonald Christopher, Don Christopher & Co
Guernsey, Mark A J Helyar, Financial Services Gray
Hong Kong, Shane F Weir, Weir & Associates
Ireland, Michael Ryan, McCann FitzGerald
Isle of Man, Paul Beckett, MannBenham
Jamaica, Loreen A Walker, Nunes, Scholefield, DeLeon & Co
Jersey, Antony R Hillman, Crills
Jordan, Michael T Dabit, Michael T Dabit & Associates
Kuwait, Christopher Walugembe and Nader Abdelaziz, ASAR Al-Ruwayeh & Partners
Liechtenstein, Ernst J Walch, Walch & Schurti
Macao, Jorge Simão, Dr Jorge Simão & Associates
Malta, Stephan Balzan, EMD
Mauritius, Dev Joory, International Financial Services Limited
Monaco, William Easun, Tempest Legal Services Monaco
Curacao (formerly Netherlands Antilles), Wendell Meriaan, HBN Law & Tax
Nevis, Mario M Novello, Trident Corporate Services, Inc
Oman, Mohammed Al Murtada Hamid, Al Alawi, Mansoor Jamal & Co
Panama, Alvaro Aguilar Alfu, Lombardi Aguilar Group
San Marino, Maurizio Bastianelli, Studio Mancinelli
Seychelles, John Goldsworth, The Mill Office
Singapore, Loo Choon Chiaw, Loo & Partners
Sri Lanka, F J & G de Saram
St Vincent and The Grenadines, Margaret Hughes Ferrari, Hughes and Cummings Chambers
Switzerland, Denis Berdoz, Baker & McKenzie
Trinidad and Tobago, Mark James Morgan, Fitzwilliam, Stone, Furness-Smith & Morgan
Turks and Caicos Islands, Anne M Phelan, Finbar F Dempsey & Company
United Arab Emirates, Mark E Bisch, Sam E Eversman, and Richard T DeBelden, Al-Mehairi Legal Consultants in Association with Fulbright & Jaworski LLP
Uruguay, Juan Federico Fischer, Muxí & Asociados
United States Virgin Islands, William L Blum, Solomon Pearl Blum Heymann & Stich LLP
European Union, John H Graham, Graham, Smith & Partners
Double-Taxation Treaties, Stephen Pallister, Wiggin Osborne Fullerlove