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ETC: Excellent Tax&Corporation Management: About us
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We are an English tax and law office within the
network of international tax consultants and lawyers (LowTax Network
International), focussing, in particular, on
"international tax planning
for natural and legal persons". Other focal points are: the
setting up of financial services companies and banks abroad,
licences for games of chance within the EU and offshore, the setting
up of trusts and foundations and, in addition, the transfer of
domestic assets into trusts within the English-speaking legal area (asset
protection,bankruptcy protection,inheritance law).
In so doing, we look after clients from various
countries. Our head office is in London. In addition, we have branch
offices/representative offices and/or fee-based tax advisers and
lawyers in many countries. The setting up of companies abroad is
carried out by the lawyers’ offices with whom we collaborate in the
country where the foreign company will have its head office. Through
this form of organisation clients are assured of the best possible
advice in the various countries as well as the legally trouble-free
setting up of the companies in the countries where the companies are
to have their head office. Our work also includes, of course, the
drawing up of expert tax appraisal reports within the context of the
cross-border restructuring of companies.
Our work focusses on the following activities:
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the setting up of
companies abroad
: the setting up of companies within the EU
(Bulgaria,Cyprus,England etc.) and other countries (e.g.United
Arab Emirates,Singapore,the USA,Belize,Cayman
Islands,Liechtenstein), incl. all the necessary services:
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–setting up
the company, recording it in the register of the county
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-registered office,
virtual office up to and including an office (proper registered
office)
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–if required:
provision of a trust manager or salaried manager in the country
where the company has its head office
(5 DTAs: location of the senior management of the company as
the location of the business premises for tax purposes). This task
is only taken on, in our case, by lawyers or tax consultants within
the country where the company has its head office.
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–if required:
provision of trust shareholders
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–opening of an
account in the name of the company, incl. credit card and online
banking
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-bookkeeping,
preliminary turnover tax return and annual accounts
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Setting up holding
companies within the EU (Cyprus,the
Netherlands,Spain,Denmark) and other countries for the purpose
of collecting the dividends of the subsidiary companies as free
of tax as possible, the non-taxation of purely holding revenues
(holding privilege),the further distribution of the dividends as
free of tax as possible to the actual owners of the shares (dividend
routing). In addition: the setting up of management and
administrative holding companies,including the choice of
location and all the measures required for the purpose of tax
recognition.
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Cross-border restructuring of companies,
expert tax survey reports
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Law on double-taxation
agreements
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Europe PLC, company mergers, EU guidelines
on mergers
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Tax advice for
natural persons and entrepreneurs:
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Migration abroad,shifting of unlimited tax liability
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International inheritance tax and successor
asset planning
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Assignment of employees
Turnover Tax Law-
Customs Law:
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Cross-border facts and international optimisation of the
organisation
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Repayment of turnover tax,international facts
Asset Protection-
Inheritance Law- Business Succession:
Setting up of
trusts and
foundations in the English-speaking legal area (Belize,Jersey,Panama,Cyprus), transfer of domestic assets
to foreign companies, trusts within the English-speaking legal area (family
trusts, company trusts).
What we
are NOT
We are "not just a setting up agency" that promises
its clients quick and cheap solutions without risks. Offers from such
types of setting up agencies which, as a rule, are not tax offices
specialising in international tax law and, therefore, not "actually"
allowed to give any tax and/or legal advice, are often extremely risky
arrangements which quickly become a tax trap. The key words are: laws to
prevent the misuse of arrangements within individual countries, clauses
on the misuse of DTAs, G20 agreements, and information agreements with
regard to tax affairs between countries.
Giving Advice to Clients in the Run-Up to Setting Up a Company/Tax
Planning
Our office employs specialists in international
tax law (tax advisers with specialist training in international tax law,
lawyers,tax LL.M.s, and/or graduates in business management with
additional training) and/or fee-based advisers with the same
qualifications. For special tasks our office can fall back on tax
advisers with special qualifications who work for a fee. Thus this
involves, in the case of one partner, a lawyer with additional
qualifications in international tax law and an LL.M.(in tax), who is
working in the tax planning and strategy department of a major
automobile group and is focussing on dealing with issues associated with
tax-optimised financing, restructuring, holding activities as well as
the European effects on direct taxation law.
Thus, over the years, a network of highly
specialised advisers has emerged which really is comparable with the
Greats in this sector, specifically in terms of quality. We are happy to
give our clients advice over the telephone, by e-mail or in person at
our premises.
Expert Tax Appraisal Reports
International tax law is a highly complex business.
Therefore, within the context of tax optimisation plans/the cross-border
restructuring of companies it is frequently necessary for highly
specialised tax advisers / LL.M.s (in tax) to show possible routes to
solutions and to point out their advantages and disadvantages prior to
implementing them. This is carried out by means of a survey report/expert
appraisal report. Domestic tax advisers cannot, as a rule, carry out
such an expert appraisal in practice as they lack the relevant
specialisation. Major international tax consultancy firms are frequently
too expensive for the client. Due to the shape of our organisation we
are in a position to carry out the relevant expert appraisal reports to
an extremely high standard and on affordable terms. In so doing, we are
very willing to collaborate with your domestic tax adviser.
Once the expert appraisal report has offered suitable
routes to a solution the client decides, with our assistance, on the
best possible route. At the same time, our office will, at the request
of the client, not only to assume responsibility for giving tax advice
but also for putting together the relevant constellation, that is the
appropriate setting up of the company abroad.
“Setting Up of Financial Services Companies and Banks”
Services within the EEA, the USA,Switzerland and Offshore (Belize,Cayman
Islands)
Our “international banking law” department deals with
the setting up of financial services companies/asset management
companies and banks within the EEA (e.g.
Germany,Spain,Luxemburg,Liechtenstein), Switzerland, the USA and
offshore (e.g. Belize,Cayman Islands).
Services
offered as part of the setting up of banks are inter alia.:
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Incorporation of the company of the bank
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Application for admission to hold an A licence
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Setting up a place of business at the place of
jurisdiction of your bank
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Recruitment of fit & proper personnel for the
management of the bank according to international banking law
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Connection to a ratings agency (Rating, Basel II),
e.g. Moodys, S&P
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Connection to the Society for Worldwide Interbank
Financial Telecommunication (SWIFT, appointments at SWIFT), Swift
Code and IBAN
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Connection to a deposit guarantee fund
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Banking law (general terms and conditions of the
bank, credit agreements, due diligence, compliance, etc.)
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Representative offices or branches in other
countries
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Tax planning and routing of dividends e.g. by
setting up a holding company
International Games of Chance Licences Services:
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-advice on the
choice of the country in which to have the head office
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-law on games of
chance and betting
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-setting up of the
company incl., on request, a proper registered office, trust director
and/or shareholders, opening of an account
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-application for a
permit (business plan, profit and loss account
plan for the first three years, general terms and conditions etc)
up to the granting of the licence
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-tax advice (tax
planning, intermediate holding company for the routing of dividends)
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-arrangement of
software programmers for the games of chance/betting platform of the
online offer
Advocates-Law Firms:
- Panama: MAHMAD DAUD HASAN
Born Panama, Republic of Panama, January 8, 1976;
admitted 2001, Panama.
Education:
Universidad Santa Maria La Antigua, School of Law,
(LL.B., Cum Laude, 2001); Harvard University, School of Law (Program of
Instruction for Lawyers, 2001); Harvard University (Advanced Level
Integrated Skills Course en el Harvard Institute for English Language
Program, 2001).
Experience:
Research Assistant to the First Ombudsman of the
Republic of Panama (1997-2001); Professor of Law, Cartago University,
Republic of Panama. Political Sciences; Roman Law; Procedure Law;
Constitutional Procedure; Administrative Law; History of Law; Banking
Law. Professor of Law at the American University, Republic of Panama:
Constitutional Law I; Constitutional Law II; Political Sciences;
Economic Integration Law; Public International Law.
Publications:
“Jurisprudence of Panama Corporation Law”; “Jurisprudence
1903”, all published by Editorial Portobelo, Republic of Panama; “Money
Remittances Houses in the Republic of Panama”, essay published in the
comparative section of the electronic magazine Law and Bank.com;
Languages:
Spanish, English and Gujarati.
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Cyprus
company formation:
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Michael Kyprianou |
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Languages: Greek, English
Office: Nicosia
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| Demos
Christodoulou |
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Demos Christodoulou has obtained his law degree from the University of
Salonika in Greece and he is a member of the Nicosia Bar Association
and the Cyprus Bar Association.
He is a senior litigator and specialises in civil litigation, probate
and banking law.
Languages: Greek, English
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| Michael Hasikos |
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Michael Hasikos has obtained his law degree from the University of
Athens in Greece and he is a member of the Nicosia Bar Association and
the Cyprus Bar Association.
He specialises in family law and probate law.
Languages: Greek, English
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| Menelaos Kyprianou |
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Menelaos Kyprianou has obtained an LLB Degree from the University of
Nottingham in the UK. He is also a Barrister-at-law of the Middle
Temple having been called to the Bar in 1994 Menelaos is also a member
of the Cyprus Bar Association and the International Bar Association.
He specialises in Civil litigation, Corporate law and Admiralty law.
He has represented numerous foreign companies in major civil
litigation cases.
Languages: Greek, English, French
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| Pavlos Kyprianou |
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Pavlos Kyprianou has obtained an LLB Degree from King's College of
London in the UK and then became a Barrister-at-law of the Middle
Temple. He is also a member of the Cyprus Bar Association.
He specialises in civil litigation, administrative and constitutional
law.
Languages: Greek, English, Russian
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| Pavlos Aristodemou |
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Pavlos Aristodemou has obtained an LLB Degree from Oxford Brookes
University in the UK and a Masters degree in International Banking and
Financial Law from Boston University in the US. He is also a member of
the Cyprus Bar Association and he is an active member of several
international legal organizations.
He specialises in financial law, tax law, corporate law and
competition law.
Languages: Greek, English
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| Tonia Antoniou |
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Tonia Antoniou has obtained an LLB Degree from the University of Essex
in the UK and a Masters degree in Commercial Law from the University
of Bristol in the UK. She is also a member of the Cyprus Bar
Association.
She specialises in Intellectual property, Corporate law and
Immigration law. She mainly represents domestic and international
clients in obtaining, maintaining and enforcing Intellectual Property
Rights in Cyprus and abroad.
Languages: Greek, English
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| Anna Grigorieva |
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Anna Grigorieva has obtained a law degree from the University of
Ekaterineburgh,Russia. She has also passed the Cyprus Bar exams and is
now a member of The Cyprus Bar Association.
She specialises in Corporate Law, Immigration law and Acquisitions.
She mainly consults major foreign clients from Eastern Europe in
establishing their businesses in Cyprus.
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| Papadopoulos
Dimitris (Consultant) |
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Born Zurich, Switzerland, 1966; admitted 1997, Zurich, also admitted
in all German-speaking cantons. Education: University of Zurich, Law
School (J.D., 1992). Experience: Clerk, District Court of Pfäffikon ZH,
1994-1995. Legal Assistant, Zurich based law firm, 1995. Associate,
Müllhaupt & Partners, 1996-1998, Partner since 1999.
Member: Zurich and Swiss Bar Associations;
Languages: German, English, French, Greek and Italian.
Practice Areas: Contracts and Corporations; Banking and
Investment Law; Taxation;
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| Savvas Savvides |
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Savvas Savvides has obtained an LLB from Leeds University UK, and a
Masters degree in European Law and Integration from Leicester
University, UK. He is also a member of the Cyprus Bar Association and
external lecturer of Holborn College of London, U.K.
He specialises in Civil Litigation, in Conveyancing and European Law.
Languages: Greek, English
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| Nikolas Nikolaou |
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Nikolas Nikolaou has obtained his law degree from the University of
Athens in Greece and he is a member of the Cyprus Bar Association.
He specialises in family law and Civil litigation.
Languages: Greek, English
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U.S. Corporation Services,
Inc.- Dr jur. Stenbock
Legal Incorporators for
the United States of America
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Alexis Carles,
Senior Partner
Areas Practiced:
Corporate Law, Trust Law, Banking Law, Commercial Law,
Maritime & Admiralty Law, Business Law, Bankruptcy Law,
Estate Planning, Immigration, Wills & Probate - Rep. of
Panama
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Education:
- University
Santa Maria La Antigua
Faculty of Law and Political
Sciences
Licensed in Law and Political
Sciences, 1991.
Thesis of Graduation: "The Illicit Empowering of Airships"
- University
Santa Maria La Antigua
Masters in Mercantile Law, 1997.
- University
Latina from Panama
Masters in Procedural Law
Courses and
Seminaries:
- Center of
Conciliation and Arbitration of Panama Advanced training
course for Arbitrations and
Conciliators, 1994.
- Investment Education Alliance
- Seminary Law
of values and Regulations:
Obligatory fulfillment,
Procedures, information and opportunities
for the benefit of legal,
countable, insurance services, 2001
Memberships:
- Member of the National School of Lawyers
- Kiwanis Club
- Ministry of Property
and Treasure:
External adviser from 1994 to
May of 1997
Languages Spoken:
English and Spanish
Dr. iur. Markus H. Wanger:
(1955), legal studies in Innsbruck, Austria, obtained Dr. iuris
in 1981. He founded WANGER Advokatur in 1987.
Markus Wanger is admitted in Liechtenstein, Vorarlberg
(Austria), Frankfurt (Germany) and Brussels (Belgium). He
is Fellow of the Chartered Institute of Arbitrators (FCIArb) and
Arbitrator at the Court of Arbitration for Sports, CAS, Lausanne
and Member of STEP (TEP).
He was Judge at the High Adminstrative Court, Liechtenstein, is
member of the board of examination for lawyers and was lecturer
for liechtensteinisches Gesellschafts- und Steuerrecht at the
Hochschule für Technik und Wirtschaft, Chur.
He specialises in international Commercial Law, Arbitration,
Taxation, Trust and Family Office services as well as
Intellectual Property Law.
Chetcuti Cauchi :
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Dr.
Jean-Philippe Chetcuti Dip.Tax, B.A., LL.M.(Warwick), LL.D., MIT
Dr. Maria Chetcuti-Cauchi
B.A., LL.M.(Warwick), LL.D
Dr. Priscilla Galea
B.A., LL.D.
Dr. Sarah Vassallo
B.A., M.A.(EDRC.), LL.D.
Dr. Gianfranco Gauci
B.A., LL.M.(IMLI), LL.D.
Dr. Angele Vella-Gauci B.A., M.Jur.(EU), LL.D.
Not. Dr. Maria-Christina Saydon
B.A., LL.D.
Mr. Kenneth Camilleri
B.Accty(Hons.), AIA, CPA
Ms. Ritianne Cassar
B.Accty(Hons.)
Mr. Omar Schembri
B.Accty(Hons.), CPA
Ms. Leanne Rolé
C.F.S
Ms. Claudia Buhagiar
Mrs. Virginia Grima
B.Sc. |
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