Scientia potentia est

  • B2B Lateral Thinking Solutions

Alternative Investment Funds in Cyprus – Differences and similarities between different fund types

In this article we analyse the different Alternative Investment Funds (AIFs) available in Cyprus and outline their key differences.

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  • Jennifer Ebrecht

Guatemala and the challenge to adapting their tax system to the transparency and international co-operation in tax matters

On 9 June 2017, the President of the Republic of Guatemala, Jimmy Morales, deposited Guatemala’s...

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  • Andreas Adoe

Foreign Trust and International Tax Planning in Indonesia

Foreign Trust has been used by Indonesian residents for the international tax planning in Indonesia,...

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  • Shaomei Chen

The MAP tie-breaker rule for dual residence in Art. 4(3) of the 2017 OECD MC

In the application of a tax treaty based on the OECD Model Convention (2014), dual residence of...

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Specialist Writers

Keep abreast with the fast changing tax world

  • E. Pete Lewis

E. Pete Lewis

E. Pete Lewis is an Adjunct Professor and Chairperson of Accounting and Finance for the DePaul University, School of New Learning, University of Phoen ...

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  • Jennifer Ebrecht

Jennifer Ebrecht

Jennifer Ebrecht is an International Tax Lawyer based in Costa Rica, she was born and raised in Argentina. Her practice concentrates on direct taxes, ...

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  • Ivan Kanel

Ivan Kanel

Ivan Kanel, is based in Jakarta - Indonesia. Ivan is a member of Intercontinental Grouping of Accountants and Lawyers and IR Global since 2015. He has ...

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  • Erwin Blanco

Erwin Blanco

Erwin Blanco Nagle is a Colombian attorney an indirect tax, customs and foreign exchange law and litigation specialist with mo ...

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