PART FOUR Resources—The Big Picture

К оглавлению
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 
17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 
34 35 36 37 38 

Our country is wherever we are well off.

—John Milton, 1666

WHAT NEXT?

Armed with the knowledge you have gained, by now you are likely formulating

a concrete plan or at least have an idea or two of some potential

plans for going offshore. But, what about that further step? If

you are even toying with the idea of an alternative place to live,

whether part-time, temporarily, or permanently, you will enjoy this

section. You can find detailed information on 95 country options for

a new, a second, or a retirement home.

Some of these countries are better suited than others for expatriating,

but a quick review of them will give you a snapshot of whether

they might be a match for you. A web site address has been included

on each country if you want to explore the possibilities.

Following the 95 country profiles, you will find an invaluable resource

guide to assist you in all things offshore. This section contains

outstanding hands-on sources for solid information; reliable services;

and select financial, investment, and legal contacts. These sources are

vital for considering any offshore plans, whether you wish to bank, invest,

or do business offshore, travel abroad, or consider expatriating.

I have included some excellent reading references, web sites, and

organizations that will offer further insight and enjoyment on topics

such as liberty, freedom, your rights and privacy, current events, modern

times, our political and cultural climate, and the powers that be.

I wish you every success in your quest!

OFFSHORE CITIZENSHIP AND RETIREMENT

OPPORTUNITIES

Presently, there are two Economic Citizenship Programs worth discussing.

Both programs are excellent, providing much needed revenue

for these countries, and in turn, much desired alternative

citizenship opportunities for expatriates who have the money to

spend. This is the quickest way to secure foreign citizenship without

the usual lengthy residency periods required before being able to

apply for citizenship in a foreign country. Here is a closer view of

these two Caribbean island nations.

Dominica

This lush tropical paradise is located between two French islands,

Guadeloupe and Martinique, in the Leeward Islands of the Eastern

Caribbean, and has been an independent nation since 1978. English

is the official language as it was formerly a part of the British empire.

It is a parliamentary democracy and was explored by Christopher

Columbus. The population is approximately 70,000 people, a mix of

Black, mixed Black and European, European, Syrian, and Carib

Amerindian. They have a high literacy rate of 94 percent and very little

crime. The Eastern Caribbean dollar is circulated and is a strong

currency used by many Caribbean countries.

Dominica offers full citizenship for life, complete with their national

passport, which provides for visa-free travel to 90 countries,

without requiring the applicant to make a government-approved investment.

The nonrefundable cash contribution to the government is

the motivation to grant citizenship.

There are two possibilities for obtaining citizenship: the Family

Option and the Single Option. The first plan allows you and your

family to apply together for the single payment of U.S. $100,000. This

includes your children under 18 years of age. Children over this age,

but under 25 years would require an additional U.S. $25,000 each. A

single applicant would pay U.S. $75,000. In addition to these required

fees, there are professional fees and nonrefundable due diligence

fees for each applicant. The processing time is short, only two

to three weeks.

Applicants will be required to visit Dominica to take the Oath

of Citizenship and to attend a personal interview. This is a good

jurisdiction for securing foreign citizenship before relinquishing

your current citizenship, as dual citizenship is permitted and will

not be reported to your government. This is of particular importance

for U.S. citizens, and allows you the window of time you may

need to finalize any unfinished business before renouncing your

present citizenship and deciding the right moment to act.

Reputable local lawyers are officially appointed by the government

to handle applicants for the Economic Citizenship Program.

The process is administered professionally and smoothly, and although

the government has the final word on accepting you as a new

citizen, your chances are excellent for approval.

As a new citizen, you will also benefit from a tax-free status, including

no foreign income tax and no capital gains tax or inheritance

tax. Dominica is also a tax haven.

Applicant document requirements, typical of these programs, include

completion of an application, provision of personal and bank

references, evidence of educational background, a copy of current

travel documents, passport photos, a medical certificate of good

health (including HIV negative), a police certificate showing a clean

record, your birth certificate, and, if applicable, marriage certificate

and/or divorce decree.

Saint Kitts and Nevis

“The Sisters of the Caribbean” are peaceful, tranquil islands, each

adorned with a dormant but scenic volcano and surrounded by sprawling

green sugar cane and banana plantations that meet the azure sea.

Nevis is famous for its natural spas and the “rich and famous” are

known to come here for relaxation and the potential healing properties

of these springs. The islands are notably light on the typical

tourist facilities although they have been “discovered” in the past

decade, and emphasis is on the natural quality of the islands.

Saint Kitts and Nevis are located in the Leeward Islands south of

Anguilla, northwest of Montserrat, and southwest of Antigua and Barbuda.

This constitutional monarchy was explored by Christopher

Columbus and was formerly a part of the United Kingdom, having

gained their independence in 1983. They have a literacy rate of 97

percent and little crime. The 40,000 islanders are predominately

black, with some British, Portuguese, and Lebanese. The official language

is English and the Eastern Caribbean dollar is their currency.

The application for citizenship here covers one family, or a husband,

wife, and two unmarried dependent children. The fee is U.S.

$35,000 for the applicant and an additional U.S. $15,000 per family

member. Additional due diligence and application fees are required,

and the cost varies based on the number of persons who are party to

the application.

Unlike in Dominica, Economic Citizenship Programs in Saint

Kitts and Nevis frequently require a government-approved investment

in the country. In the case of Saint Kitts and Nevis, you will need to invest

a minimum of U.S. $250,000 in real estate; some outstanding developments

are preapproved. This property can be your new home, if

and when you choose to move to the country, or it can be managed as

vacation rental property that will provide you with income.

The application process is similar to Dominica’s, including the required

documentation; a local law firm will handle the procedures.

The time frame is approximately 6 to 12 weeks to complete and be accepted

for citizenship. No personal interview is required so an advance

visit to the country is not required. You will likely want to select

the property yourself, but this can be handled by a local professional

or someone you know acting on your behalf. And, as in Dominica, you

can hold dual citizenship and the Saint Kitts-Nevis government will

not inform your country where you are presently a citizen.

For either of these Economic Citizenship Programs, I recommend

Henley & Partners Inc., with offices in both countries. Refer to “Immigration

Services” in the back of this section.

PROFILES OF RETIREMENT HAVENS AND

FOREIGN RESIDENCY

Remember that Part Four and the Appendix of this book list resources

and information for offshore investors and expatriate services; the

Profiles at the end of Part Three describe tax haven countries. The

wealth of information provided here will complement your search for a

retirement haven or location for temporary or permanent residency.

Also, many of these countries permit a foreigner to own real estate.

The following tourist stay information pertains to U.S. citizens,

together with the maximum length of stay with proper travel documents

acceptable to the visiting country. For travel documents and information

about other requirements including longer stays, call or

visit the country’s U.S. Embassy for more information.

A typical approach to securing permanent residency is to enter a

country on a travel visa, then apply for residency while in the country,

renewing your tourist visa in advance of each time it is about to expire,

until you have satisfied the residency time requirement necessary

to apply for permanent residency.

When seeking permanent residency or citizenship in any foreign

country, it is best and most efficient to engage the services of a local

lawyer with expertise in the area of immigration. In some countries,

especially in places like Latin America, connections can make things

go much smoother and faster.

Always keep in mind the tax consequences of your choices of

countries for living or retiring, just as you would for doing business,

including possible tax treaties that might provide tax relief. You can

obtain IRS Publication 901 U.S. Tax Treaties, which tells whether a

tax treaty exists between the United States and another country offering

a reduced tax rate, or the possibility of a complete exemption

from U.S. taxes for residents of a particular country who are earning

income there. IRS Publication 54, Tax Guide for U.S. Citizens and

Resident Aliens Abroad, tells of tax treaties available to U.S. citizens

and resident aliens with foreign income. You can download the appropriate

publications at www.irs.gov. Other important tax publications

and forms can be found at this web site. A local professional or a U.S.

international tax planner can give you further advice in these areas.

Andorra

Tourist Stay: No limit. Can rent or purchase real estate and stay indefinitely.

An ideal expat haven.

Passport/Residency: The first step to immigrating is to secure a “passive” residence

permit good for four years, which grants certain protections

under the law. It takes 25 years before you can get citizenship.

Taxes: No income tax. A tax haven country. Strict bank secrecy.

Embassy: New York, NY. Telephone: (212) 750-8064.

Web Site: www.andorra.ad

Office of immigration: Andorra la Vella. Telephone: 376 -826222.

Argentina

Tourist Stay: Visa is not required for business; pleasure up to 60 days.

Passport/Residency: After two years of being accepted as an immigrant, you

will qualify for naturalization, and the entire time need not be spent in

the country. Dual citizenship is acceptable. Excellent passport with

visa-free travel to more than 100 countries including the United States,

a good part of Europe, and most Latin American countries.

Taxes: No income tax on foreign source income. Special exemptions on income

tax for authors and publishers.

Embassy: Washington, DC. Telephone: (202) 238-6460.

Web Site: www.embassyofargentina-usa.org

Austria

Tourist Stay: Visa is not required for tourist stay up to 90 days.

Passport/Residency: Citizenship can be obtained, but on a limited basis, and

requires a large government-approved investment of U.S. two million

dollars minimum. However, permanent residency can be secured if you

have a residence in the country and a minimum annual income of U.S.

$25,000. After five years of residency, you can make application for naturalization.

Excellent expat haven.

Taxes: As a permanent resident, you avoid the high taxes that citizens typically

pay. Strict bank secrecy. A T-7 country.

Embassy: Washington, DC. Telephone: (202) 895-6711.

Web Site: www.austria.org

The Bahamas

Tourist Stay: Up to eight months with proof of U.S. citizenship.

Passport/Residency: Instant permanent residency is touted under “The Bahamas

Investment Promotion Program” for three categories of investors:

(1) Individual Investors, (2) Group Investors, (3) Entrepreneurs. Many

of the “rich and famous” today have chosen the Bahamas as their main

or second residence. The minimum investment category starts at U.S.

$150,000 in a government-approved project. A Bahamas resident alien

passport is obtainable for travel.

Taxes: No income taxes. Formerly an excellent tax haven, but presently best

avoided by U.S. citizens for that purpose.

Embassy: Washington, DC. Telephone: (202) 319-2660.

Web Site: www.bahamas.gov.bs

Belize

Tourist Stay: Visa is not required for stay up to 30 days.

Passport/Residency: After living in Belize for one year, you can secure permanent

residency after depositing U.S. $700 with a Belize bank. If you

are over 45 years of age, and have an minimum annual income of U.S.

$24,000, you can qualify for the Qualified Retired Persons Program

(QRP) and receive permanent residency and special tax status.

Taxes: No income tax on foreign source income. Strict bank secrecy. A T-7

tax haven.

Embassy: Washington, DC. Telephone: (202) 332-9636.

Web Site: www.embassyofbelize.org

Bolivia

Tourist Stay: Visa is not required for stay up to 30 days.

Passport/Residency: It is possible to acquire citizenship for a donation with a

government-recognized “benefactor to Bolivia” of U.S. $25,000, maybe

less, without a personal visit. The casualness of the program has drawn

concern. The donor receives an identity card, driver’s license, and certificate

of citizenship, and is entitled to a five-year passport good for

visa-free travel to most of Europe. Another approach is to make an investment

or buy real estate, which will qualify you for permanent residency

leading to naturalization after five years.

Taxes: No special concessions here, but there are tax-free zones exempting

investors from most Bolivian taxes. Not the best expat haven due to

taxes, especially as a new citizen, but citizenship may be useful to

some people anyway, such as those in need of an alternative country

or stepping-stone.

Embassy: Washington, DC. Telephone: (202) 232-4827/28.

Web Site: www.bolivia-usa.org

Brazil

Tourist Stay: Visa is required for stays up to 90 days.

Passport/Residency: You can obtain permanent residency within 60 to 90

days without visiting the country. This gives you the right to enter the

country and receive a national ID card and national banking number,

entitling the holder to stay as long as desired, get a job, or make investments,

the same as citizens. After four years, you will be eligible for naturalization

and the Brazilian passport, with visa-free travel to 130

countries and most of Europe. Dual citizenship is recognized. Expect to

spend approximately U.S. $35,000 in administrative fees. Another option

is to invest a minimum of U.S. $200,000 in the official Economic Investment

Permanent Residence Program. If you marry a Brazilian

citizen, or have a child by one, you are entitled to citizenship in one

year. Brazil is also a backdoor immigration opportunity to Portugal and

the European Union, cutting the time in half to three years.

RESOURCES—THE BIG PICTURE 245

Taxes: Potential expat country. Taxes are on the high side, but lower than

most developed countries.

Embassy: Washington, DC. Telephone: (202) 238-2828.

Web Site: www.brasilemb.org

Campione (Italy)

Tourist Stay: Visa is not required for tourist or business stay up to 90 days.

Passport/Residency: Located on Lake Lugano in the Swiss canton of Ticino,

Campione is an Italian enclave and is known as the “backdoor to

Switzerland” as it is surrounded by Switzerland and its residents have

certain Swiss entitlements such as Swiss license plates, post office, Swiss

traffic laws, telephone service, and so on. Residents have complete unrestricted

access to Switzerland and Liechtenstein as there are no border

controls, making Campione a very attractive expat and business

haven with easy access to the world’s best banking services. Residency

rights in Campione are attainable by renting or buying a house or apartment.

Real estate is limited and therefore expensive, but in demand,

and is a solid investment.

Taxes: No income taxes and no local taxes. A unique little-known no-tax

haven. Residents are not subject to Swiss double-taxation agreements.

Campione is an attractive tax haven where foreigners can incorporate

a Campione company, use a Swiss address, and avoid high Swiss income

and withholding taxes. This is a good alternative to using a Swiss

company.

Embassy: Washington, DC. Telephone: (202) 328-5500.

Canada

Tourist Stay: Visa is not required. Stay of over 180 days will require a visitor’s

record issued at the port of entry.

Passport/Residency: Canada provides a unique opportunity for Americans

and others to expatriate, and offers several methods for gaining

citizenship. For U.S. citizens, it is the least “foreign” country to our

own culture, making it an easy place to visit or live. Canadians are

generally liked and accepted worldwide unlike their U.S. counterparts,

and a Canadian passport provides the holder with a superior

travel document.

Taxes: Canada is one of the best places to live in the world, and even with

high taxes, certain tax benefits attract Americans and others, which is

why it has the highest immigration rate in the world. Expect personal

income taxes between federal and provincial to be around 50 percent.

Hold on, as a qualified immigrant you become eligible for a complete

moratorium on personal income tax for the f irst f ive years that you reside

in Canada. And, even better, no taxes at all if your income is derived

from an offshore source, non-Canadian trust, or foreign

corporation. This is how to avoid U.S. and Canadian income and capital

gains taxes altogether. This strategy frequently utilizes the “Five-

Year Offshore Immigration Trust.” While living in Canada for the

required three-year minimum as an expatriate before becoming a

Canadian citizen, you can exercise the $80,000 loophole. If you cannot

wait that period, you could acquire citizenship quickly through

Dominica or St. Kitts-Nevis, so you can renounce your U.S. citizenship

before applying to Canada to become a qualified immigrant, thereby

effectively eliminating the U.S. tax liability completely while waiting

to become a Canadian citizen. Furthermore, as a Canadian citizen,

there are no federal estate taxes, making Canada a strategy for wealthy

U.S. citizens to avoid giving away more than half their estate to the IRS

and, instead, giving it to their rightful heirs. There are also no taxes

on worldwide income unlike what U.S. citizens experience. There is

another strategy to extend your benefits. Before the full f ive years of

the immigration trust are completed, you can become a lawful resident

of another country (such as the ones described in this book), for

the tie-breaking sixtieth month, and still be able to visit Canada and

the United States for up to six months. As a resident of a foreign country

instead of Canada or the United States, you are then free of taxes

in both countries. If you maintain this new, but temporary status for

18 months, then repeat the process by returning to Canada to establish

residence, you can begin all over again, creating a new immigration

trust and the start of another f ive-year period of tax-free income.

Canadian immigration should be explored with a legal professional

well versed in the strategy outlined here, but it will be worth the time

and expense.

Embassy: Washington, DC. Telephone: (202) 682-1740.

Web Site: www.canadianembassy.org

Chile

Tourist Stay: Visa is not required for stays up to 90 days.

Passport/Residency: With a minimum U.S. $30,000 investment, citizenship

can be obtained after five years of residence.

Taxes: A promising future and strong free market economy make Chile attractive

for investors in commercial enterprises in remote areas, who receive

exemptions from income taxes and other taxes.

Embassy: Washington, DC. (202) 530-4106.

Web Site: www.chile-usa.org

Costa Rica

Tourist Stay: Visa is required for stays up to 90 days.

Passport/Residency: There are two types of residency programs: retired persons

who bring in over U.S. $600 a month from an established retirement

plan for at least five years; or, a person with a guaranteed passive

income from a recognized source of at least U.S. $1,000 a month for the

same period. Dual citizenship is acceptable. The new resident is only required

to spend four months of the year in the country.

Taxes: No tax on foreign source income. Local income taxes are lower than

most developed countries. A tax haven country.

Embassy: Washington, DC. Telephone: (202) 328-6628.

Web Site: www.costarica-embassy.org

Czech Republic

Tourist Stay: Visa is not required for business and tourist stays up to 90 days.

Visa is required for longer stays or if planning to conduct business and

obtain permanent residency.

Passport/Residency: Not the most attractive expatriate haven, but risktaking

entrepreneurs might like the prospects of starting a business

or being self -employed to exploit new opportunities in this country

that struggles to become progressive. As incentives, they offer

foreigners permanent residency with the right to purchase real

estate and a Czech five-year passport with visa-free travel to most

of Europe, but not the United States. After f ive years, residents can

apply for naturalization. That will get you visa-free to your bank in

Switzerland.

Embassy: Washington, DC. Telephone: (202) 274-9123.

Web Site: www.mzv.cz/washington

Dominica

Tourist Stay: Need proof of citizenship. No visa is required.

Passport/Residency: They have an excellent citizenship program. See the

earlier discussion of Economic Citizenship Programs in this section.

Taxes: A tax haven country, but better for alternative citizenship purposes.

Investment incentives may include a business tax holiday of up to 15

years and unrestricted repatriation of profits.

Embassy: Washington, DC. Telephone: (202) 364-6781.

Web Site: http://bridgetown.usembassy.gov

Dominican Republic

Tourist Stay: Need proof of citizenship.

Passport/Residency: If residency is desired, a resident visa must be applied

for through your nearest Dominican Republic Consulate, and once

granted, you have 60 days to arrive in the Dominican Republic (D.R.),

at which time you must apply for a provisional residency card with the

Immigration Department. The residency card is for one year and renewable

each year. Permanent residency can lead to naturalization in six

months along with a minimum U.S. $50,000 investment in either real estate

or business. Their passport is not the best for travel as a visa is required

to most countries. But, it is a beautiful country.

Taxes: Residents are taxed on their worldwide income at the rate of 25 percent

for income exceeding U.S. $12,000 a year. Although not a tax

haven, D.R. does have special free zones where an offshore company

can operate free of the local 30 percent corporate income tax for up to

20 years. There is also no foreign source tax under this scenario. A privately

owned offshore banking center is planned, a U.S. $850 million

complex, to serve the capital markets for the Caribbean and the Americas,

including an electronic exchange, the Latin American International

Financial Exchange (LAIFEX). The exchange would like to be

the clearinghouse for settlement of the $3 trillion of Caribbean and

Latin American debt that is traded annually around the world. D.R.

could become an attractive financial hub for the region.

Embassy: Washington, DC. Telephone: (202) 332-6280.

Web Site: www.domrep.org

Ecuador

Tourist Stay: U.S. citizens do not need a visa for the first 90 days. No limit on

visa stay if you have a minimum monthly income of U.S. $1,000 or can

make a one-time investment of U.S. $15,000. Welcoming to foreign visitors.

Good retirement haven.

Passport/Residency: Permanent residency can be acquired with a governmentapproved

investment of at least U.S. $25,000 for one applicant. Each dependent

requires investing an additional U.S. $5,000. Citizenship and

passport can be obtained after five years of residency. Dual citizenship is

recognized.

Taxes: No income tax on foreign-source income. No provincial, county, or

municipal taxes. No inheritance or gift tax on assets outside Ecuador.

Local income tax is progressive up to 25 percent. No restrictions on

real estate ownership by foreigners.

Embassy: Washington, DC. Telephone: (202) 234-7200.

Web Site: www.ecuador.org

Guatemala

Tourist Stay: Passport is required for stays up to 90 days.

Passport/Residency: A short two-year residency qualifies you to obtain naturalization.

Two local and reputable sponsors are required to attest to

your good character and standing, so a personal visit is likely in order.

A good lawyer with connections can probably assist, and even speed up

the residency time. Dual citizenship is recognized. At the time of naturalization,

you can even change your name. In most cases, their fiveyear

passport is readily accepted throughout Europe without a visa. As a

Guatemalan citizen and two years of residency in Spain, you could become

naturalized there as well and have dual citizenship even after renouncing

your present citizenship.

Taxes: No foreign-source income tax.

Embassy: Washington, DC. Telephone: (202) 745-4952.

Web Site: http://guatemala.usembassy.gov

Hong Kong

Tourist Stay: Visa is not required for stays up to 90 days.

Passport/Residency: There is an opportunity to receive a Business Investment

Visa to qualified applicants who intend to start a company that will create

local employment. The BIV is easily obtainable for an international

businessperson or investor who wants to benefit from doing business in

and from Hong Kong.

Taxes: Residents are not taxed on income and profits created from doing

business outside Hong Kong. A T-7 tax haven.

Embassy: Washington, DC. Telephone: (202) 328-2500.

Web Site: www.china-embassy.org

Ireland

Tourist Stay: Visa is not required for stays up to 90 days.

Passport/Residency: There are no investment-for-citizenship opportunities in

Ireland. Citizenship by ancestry is possible. A permanent resident can

become a naturalized citizen after five years. And, a foreign national

can marry a person of Irish birth, and qualify for citizenship after three

years. Creative types such as writers, artists, and actors also receive favorable

treatment.

Taxes: American retirees are obligated to pay Irish taxes at the rate of

26 to 48 percent, but fortunately, you would benefit from the double

taxation agreement with the United States. There are other taxes as

well. Ireland has had some tax incentives, but these will become nonexistent

or passé by 2010 as a result of European Union (EU) pressure.

Once upon a time, Ireland was a tax haven, but has chosen to

divest itself of this status. A retiree could benefit by incorporating an

Irish company to take advantage of various signif icant tax advantages

and engage professional management services to run the operation

while retiring and living the life of landed gentry. For more tax information

with regard to Americans living in Ireland, contact the Irish

Revenue Commissioners, Dublin Castle, Dame Street, Dublin 2. Telephone:

353 (1) 679-2777.

Embassy: Washington, DC. Telephone: (202) 462-3939.

Web Site: www.irelandemb.org

Italy

Tourist Stay: Visa is not required for tourist or business stay up to 90 days.

Passport/Residency: Descendants of Italian nationals are recognized as citizens

regardless of birthplace, and other ethnic Italians can gain citizenship

through lenient procedures. If you are a foreign citizen and

not of Italian origin, a 10 -year residency period is required before naturalization.

Dual citizenship is recognized. Tourist visas are easily renewable

indefinitely if you can show proof of f inancial means. A good

location for offshore investors and financial expats is tax-free Campione,

on Lake Lugano, surrounded by Switzerland. Refer to earlier description.

Taxes: Italy is notorious for its taxes and tax dodgers. Resident foreign nationals

are not taxed on foreign-source income.

Embassy: Washington, DC. Telephone: (202) 328-5500.

Web Site: www.italyemb.org

Malta

Tourist Stay: Visa is not required for stays up to 90 days.

Passport/Residency: Malta is a favorable expatriate haven and a tax haven.

Permanent residency is granted to foreign nationals who are allowed to

stay or leave at any time, and who bring in the minimum annual income

of U.S. $14,400. Each dependent increases the minimum requirement

by U.S. $2,400. The applicant must also have minimum assets of U.S.

$360,000 outside Malta. As Malta is an EU country, and party to the

RESOURCES—THE BIG PICTURE 251

Schengen Area agreement, permanent residents are entitled to travel

freely throughout those countries. This lovely, sunny Mediterranean

mecca has seen thousands of years of human history and the Maltese

typically speak f luent English.

Taxes: Permanent residents pay a f lat 15 percent income tax on foreignsource

income brought into Malta. There are numerous double taxation

agreements that may be beneficial.

Embassy: Washington, DC. Telephone: (202) 462-3611/2.

Web Site: www.investinmalta.com

Monaco

Tourist Stay: No visa is required for stays up to 90 days.

Passport/Residency: Money talks in Monte Carlo. Real estate prices make

Monaco an expensive haven, but expats are always welcome. Permanent

residency can be secured if you have a minimum net worth of a half million

greenbacks; with your good name and professional references in

hand, your Monaco lawyer should have you swinging on the Riviera

in no time. Besides the rich and famous, creative types are also drawn

to Monte Carlo. The pivotal point here is the Principality’s relationship

with France. Like Liechtenstein, Monaco has come under attack

from the Organisation for Economic Co-operation and Development

(OECD) with accusations of money laundering. Both countries have refused

thus far to concede to outside pressures.

Taxes: No personal income taxes. A tax haven country.

Embassy: New York, NY. Telephone: (212) 759-5227.

Web Site: www.monaco-consulate.com

The Netherlands

Tourist Stay: Visa is not required for tourist or business stay up to 90 days.

Passport/Residency: Foreign nationals must reside for five years in the country

for naturalization, whether as a legal resident or not, or three years

if married to a Dutch national.

Taxes: No taxes on foreign-source income.

Embassy: Washington, DC. Telephone: (202) 244-5300.

Web Site: www.netherlands-embassy.org

Panama

Tourist Stay: Visa and tourist card valid for 30 days. Stay can be extended up

to 90 days.

Passport/Residency: An attractive expat or retirement haven. Permanent residency

can be obtained for those with a minimum U.S. $1,000 a month

income from a foreign source, or as an executive with an international

company, and after five years it can lead to naturalization. Good visafree

passport travel to Latin American, North American, and European

countries.

Taxes: Special retirement visas are easy to obtain. No income tax on foreign

source income. Substantial tax incentives for any business in the

tourism trade. A T-7 tax haven country. Staunch refusal to cooperate

with the OECD. Strict bank secrecy. No double taxation agreements or

Tax Information Exchange Agreement (TIEA).

Embassy: Washington, DC. Telephone: (202) 483-1407.

Web Site: http://panama.usembassy.gov/panama-esp

Portugal

Tourist Stay: Visa is not required up to 90 days.

Passport/Residency: A residence permit is a slow process, and may take 12 to

18 months. If you keep a low profile, you’re not likely to be bothered by

officials. Six years’ residency is required, sufficient income to live, and

a government-approved investment of U.S. $100,000 for naturalization

eligibility.

Taxes: The Portuguese, like the United States government, tax worldwide income,

and this applies to residents and aliens alike. There is a doubletaxation

agreement between the two countries, so you won’t be paying

taxes twice.

Embassy: Washington, DC. Telephone: (202) 332-3007.

Web Site: www.portugalemb.org

Saint Kitts and Nevis

Tourist Stay: Proof of citizenship. Visa is not required for stays up to three

months.

Passport/Residency: They have an excellent citizenship program as described

earlier in this section.

Taxes: A T-7 tax haven. No taxes. Strict bank secrecy.

Embassy: Washington DC. Telephone: (202) 686 -2636.

Switzerland

Tourist Stay: Visa not required for tourism/study stay of less than 90 days.

Passport/Residency: Residency is not easy to obtain unless you start a company

that will create local employment. Twelve years of residency can

lead to naturalization. It worked for international financier Marc

Rich, who had a billion reasons to move, and under the right circumstances,

it could be good for you. In his case, he established a legal

presence and off ice in Zug, which is the most favorable canton for

business, and moved important business records and operations

out of the U.S. government’s reach before they aggressively began

pursing him. Later, thanks to President Clinton, he was exonerated of

all charges against him. An easier resident approach would be to reside

in Italy’s enclave Campione on Lake Lugano, described earlier.

For those who still wish to pursue Swiss residency, consult a Swiss

lawyer.

Taxes: Switzerland is not a tax-free haven, but foreign nationals can avoid

local taxes on certain investments. There are many tax treaties in place

with other nations. Companies and banks are legally obliged to withhold

35 percent tax on interest and dividends earned, which can be offset

by a double-taxation agreement, such as the one with the United

States. It is an excellent money and asset haven with the world’s best

banking facilities, and therefore one of my T-7 tax havens.

Embassy: Washington, DC. Telephone: (202) 745-7900.

Web Site: www.swissemb.org

Turks and Caicos

Tourist Stay: Tourists can stay up to three months with a passport.

Passport/Residency: A Permanent Residency Program, established in 1996,

offers several ways for expatriates who can invest U.S. $250,000 in a

government-approved investment to be entitled to full-time residence.

The costs vary: self -employed pay around U.S. $50,000, skilled workers

U.S. $30,000, retired persons U.S. $15,000, unskilled workers U.S.

$8,000. There is also Business Residency.

Taxes: No taxes. A tax haven country.

Embassy: Washington, DC. Telephone: (202) 588-7800.

Web Site: www.britishembassy.ie

United Kingdom

Tourist Stay: Contact embassy.

Passport/Residency: Certain businesspeople and investors who make a substantial

investment can get permanent residency which is good for four

years and can lead to naturalization. As for retirees, the United Kingdom

is an attractive place to live, and, if you are over age 59 and have a

minimum annual income of 25,000 sterling pounds with “close U.K.

ties,” you can get permanent residency after four years residence, a

stepping-stone to full U.K. citizenship.

Taxes: High taxes, like those in the United States. With recent developments

in the loss of confidentiality in financial matters, and the aggressive

attitude of the English taxman who is going after offshore

depositors and suspected tax dodgers with a vengeance, England

would not be the best jurisdiction for business, investing, and immigration

purposes. As English businesspeople are again exiting the

country, it is unlikely you will want to take them up on becoming a

“business -investor” or “investor” for the sake of eventually becoming a

U.K. citizen. Many are going to Monte Carlo today. London might

make a good business base for certain purposes, and by incorporating

an English company and having a communication facility there, you

could have a f irst-class presence while operating it unprof itably, an extension

of your offshore operation, and letting the real f low of income

and prof its rest elsewhere, namely in a low- or no-tax haven. There is a

special status exemption worth noting: Citizens of certain nations,

and lawyers, writers, and artists from other countries are encouraged

to do business and seek residency without the requirement of investment

and employment.

Embassy: Washington, DC. Telephone: (202) 588-7800.

Web Site: www.britishembassy.ie

Uruguay

Tourist Stay: Visa is not required for tourist or business stay up to 90 days.

Passport/Residency: This country has been a good haven for expatriates and

a fairly easy one in which to obtain permanent residency that leads to

naturalization in three years. The permanent residency process takes

approximately 30 days. The Uruguay passport is good throughout countries

that are party to the Mercosur Agreement. Proven financial self -

support is required.

Taxes: No personal income tax. No currency controls. Passive foreign-source

income exempt for foreign nationals. There are tax-free zones for establishing

or relocating a business.

Embassy: Washington, DC. Telephone: (202) 331-4219.

Web Site: www.uruwashi.org

MORE COUNTRIES TO INVESTIGATE

Antigua and Barbuda

Tourist Stay: Up to six months with a visa.

Embassy: Washington, DC. Telephone: (202) 362-5122/5166/5211.

Anguilla, W.I. (British)

Tourist Stay: Up to three months with passport.

Embassy: Washington, DC. Telephone: (202) 588-7800.

Web Site: www.britishembassy.com

Aruba

Tourist Stay: Visa not required for tourist/business stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 244-5300.

Web Site: www.netherlands-embassy.org

Australia

Tourist Stay: With visa, up to three months.

Embassy: Toll free in the U.S. (888) 990 -8888.

Web Site: www.austemb.org

Bahrain

Tourist Stay: Single entry visa valid for two weeks.

Embassy: Washington, DC. Telephone: (202) 342-1111.

Web Site: www.bahrainembassy.org

Barbados

Tourist Stay: Visa not required for stay up to six months.

Embassy: Washington, DC. Telephone: (202) 939-9200.

Web Site: http://bridgetown.usembassy.gov

Belgium

Tourist Stay: Visa not required for stay up to 30 days.

Embassy: Washington, DC. Telephone: (202) 333-6900.

Web Site: www.diplobel.us

Bermuda

Tourist Stay: Visa not required for tourist stay up to three months.

Embassy: Washington, DC. Telephone: (202) 588-7800.

Web Site: www.immigration.gov.bm

Brunei

Tourist Stay: Visa not required for tourist/business stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 237-1838.

Web Site: www.bruneiembassy.org

Bulgaria

Tourist Stay: Visa not required for stay up to 30 days.

Embassy: Washington, DC. Telephone: (202) 387-7969/387-0174.

Web Site: www.bulgaria-embassy.org

Cape Verde

Tourist Stay: Visa required. Contact embassy.

Web Site: www.virtualcapeverde.net

Cayman Islands, W.I. (British)

Tourist Stay: Up to three months with passport.

Embassy: Washington, DC. Telephone: (202) 588-7800.

Web Site: www.britishembassy.ie

Centa and Melilla (Spain)

Tourist Stay: Contact embassy.

Embassy: Washington, DC. Telephone: (202) 728-2330.

Web Site: http://madrid.usembassy.gov

Note: Two interesting Spanish enclaves on Moroccan Mediterranean coast

where taxes are about half of those in Spain.

Cook Islands

Tourist Stay: Visa not required for visit up to 31 days.

Embassy: Honolulu, HI. Telephone: (808) 847-6377.

Cyprus

Tourist Stay: Visa not required for tourist/business stay up to three months.

Embassy: Washington, DC. Telephone: (202) 462-5772.

Web Site: www.cyprusembassy.net

Denmark

Tourist Stay: Visa not required for stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 234-4300.

Web Site: www.denmark.org

Dubai, U.A.E.

Tourist Stay: Visa not required for stay up to 30 days.

Embassy: Washington, DC. Telephone: (202) 243-2400.

Web Site: www.UAEembassy.org

Tourist Stay: Visa not required for stay up to four months.

Embassy: Washington, DC. Telephone: (202) 337-8320.

Web Site: www.fijiembassy.org

Finland

Tourist Stay: Tourist/business visa not required for stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 298-5800.

Web Site: www.finland.org

France

Tourist Stay: Visa not required for tourist/business stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 944-6200.

Web Site: www.info-france-usa.org

Germany

Tourist Stay: Tourist/business visa not required for a stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 298-4393.

Web Site: www.germany-info.org

Gibraltar

Tourist Stay: Visa not required for tourist stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 588-7800.

Web Site: www.germany-info.org

Grenada

Tourist Stay: Need proof of citizenship. Visa not required for tourist stay up

to three months.

Embassy: Washington, DC. Telephone: (202) 265-2561.

Web Site: www.grenadaembassyusa.org

Greece

Tourist Stay: Visa not required for tourist/business stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 939-1333.

Web Site: www.greekembassy.org

Honduras

Tourist Stay: Visa not required for stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 737-2972/78.

Web Site: www.hondurasemb.org

Hungary

Tourist Stay: Visa not required for stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 362-6730.

Web Site: www.hungaryemb.org

Iceland

Tourist Stay: Visa not required for stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 265-6653/5.

Web Site: www.iceland.org/us or www.utl.is

India

Tourist Stay: Passport and visa required. Contact Indian embassy.

Embassy: Washington, DC. Telephone: (202) 939-9806/9899.

Web Site: http://newdelhi.usembassy.gov

Israel

Tourist Stay: Visa not required for tourist or business stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 364-5527.

RESOURCES—THE BIG PICTURE 259

Jamaica

Tourist Stay: Proof of citizenship. Contact Jamaican embassy.

Embassy: Washington, DC. Telephone: (202) 452-0660.

Web Site: www.congenjamaica-ny.org

Japan

Tourist Stay: Visa not required for tourist or business stay up to 90 days.

Embassy: Washington, DC. (202) 238-6800.

Web Site: www.us.emb-japan.go.jp

Liechtenstein

Tourist Stay: Visa not required for tourist or business stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 215-0460.

Web Site: www.swissembassy.org

Luxembourg

Tourist Stay: Visa not required for tourist or business stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 265-4171.

Web Site: http://luxembourg.usembassy.gov

Malaysia

Tourist Stay: Visa not required for stay up to three months, extendable for an

additional two months.

Embassy: Washington, DC. Telephone: (202) 328-2700.

Web Site: http://malaysia.usembassy.gov

Mauritius

Tourist Stay: Visa are issued at port of entry. Contact Mauritius embassy.

Embassy: Washington, DC. Telephone: (202) 244-1491/2.

Web Site: http://mauritius.usembassy.gov

Mexico

Tourist Stay: Proof of citizenship. Tourist card required; valid for three

months for a single entry up to 180 days.

Embassy: Washington, DC. Telephone: (202) 736 -1000.

Web Site: www.embassyofmexico.org

The Netherlands Antilles

Tourist Stay: Proof of citizenship. Visa not required for tourist or business

stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 244-5300.

Web Site: www.netherlands-embassy.org

New Zealand

Tourist Stay: Visa not required for tourist or business stay up to 30 days.

Embassy: Washington, DC. Telephone: (202) 328-4800.

Web Site: www.nzembassy.com/usa

Nicaragua

Tourist Stay: Passport required and no visa for a stay up to 30 days. A tourist

card is required and is valid for 30 to 90 days.

Embassy: Washington, DC. Telephone: (202) 939-6531.

Web Site: http://managua.usembassy.gov/wwwhemba.htm

Norfolk Islands

Tourist Stay: Visa issued for up to 30 days, extendable. Contact Australian

embassy.

Embassy: Washington, DC. Telephone: (202) 797-3000.

Web Site: www.austemb.org or www.pitcairners.org

Norway

Tourist Stay: Visa not required for stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 333-6000.

Web Site: www.norway.org

Pakistan

Tourist Stay: Obtain visa before arrival. Contact Pakistan embassy.

Embassy: Washington, DC. Telephone: (202) 243-6500.

Web Site: www.embassyofpakistan.org

Paraguay

Tourist Stay: Passport and visa required. Contact embassy.

Embassy: Washington, DC. Telephone: (202) 483-6960.

Web Site: http://paraguay.usembassy.gov

Peru

Tourist Stay: Visa not required for tourist stay up to 90 days, extendable.

Embassy: Washington, DC. Telephone: (202) 462-1081/4/5.

Web Site: www.consuladoperu.com or www.peruvianembassy.us

Saint Lucia

Tourist Stay: Passport and visa required. Contact St. Lucia embassy.

Embassy: Washington, DC. Telephone: (202) 364-6792.

Saint Martin (French)/St. Marteen (Dutch), W.I.

Tourist Stay: Visa not required for tourist/business stay up to 90 days.

Embassy: Washington, DC. (202) 944-6000.

Web Site: www.info-france-usa.org

Saint Vincent and the Grenadines

Tourist Stay: Proof of citizenship for stay up to six months.

Embassy: Washington, DC. Telephone: (202) 364-6730.

Samoa

Tourist Stay: Visa not required for stay up to 60 days.

Embassy: New York, NY. Telephone: (212) 599-6196.

San Marino (Italy)

Tourist Stay: Visa not required for tourist stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 223-3517.

Seychelles

Tourist Stay: Visa issued on arrival for one month, extendable up to one year.

Embassy: New York, NY. Telephone: (212) 972-1785.

Singapore

Tourist Stay: Visa not required for tourist or business stay, length determined

at the discretion of immigration officer, but normally 30 days.

Embassy: Washington, DC. Telephone: (202) 537-3100.

Web Site: www.mfa.gov.sg/washington

Spain

Tourist Stay: Visa not required for tourist or business stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 452-0100 or (202) 728-2330.

Web Site: http://madrid.usembassy.gov

Sweden

Tourist Stay: Visa not required for stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 467-2600.

Web Site: www.swedenny.com

Thailand

Tourist Stay: Visa not required for tourist or business stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 944-3600.

Web Site: www.thaiembdc.org

Trinidad and Tobago

Tourist Stay: Visa not required for tourist or business stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 467-6490.

Web Site: http://trinidad.usembassy.gov

Turkey

Tourist Stay: Visas can be obtained at Turkish border crossings for tourist/

business stay up to three months.

Embassy: Washington, DC. Telephone: (202) 612-6740/41.

Web Site: www.turkishembassy.org

Vanuatu

Tourist Stay: Visa not required for stay up to 30 days.

Embassy: New York, NY. Telephone: (212) 593-0144 or 0215.

Vietnam

Tourist Stay: Passport and visa required. Contact Vietnam embassy.

Embassy: Washington, DC. Telephone: (202) 861-2293.

Web Site: www.vietnamembassy-usa.org

Virgin Islands, British

Tourist Stay: Proof of citizenship for tourist stay up to six months.

Embassy: Washington, DC. Telephone: (202) 588-7800.

Web Site: www.britain-info.org

West Indies, British

Tourist Stay: Tourist stay up to three months with passport.

Embassy: Washington, DC. Telephone: (202) 588-7800.

Web Site: www.britishembassy.ie

West Indies, French

Tourist Stay: Visa not required for tourist or business stay up to 90 days.

Embassy: Washington, DC. Telephone: (202) 944-6000.

Web Site: www.info-france-usa.org

TRAVEL DESTINATIONS

Most countries allow travelers to stay in their country for a short period

as a guest, for business or pleasure, often without the requirement

of a visa. The length of stay varies by country and whether the trip is

for business or pleasure. A typical length of stay is three months, but it

can be as long as six or eight months, or as short as one month.

Besides the appropriate required travel documents, you may need

to produce a return plane ticket, meet health requirements, such as

immunizations, AIDS/HIV testing, and so on, and be able to show

proof of financial support to stay the intended length.

Foreign entry requirements are imposed by each country and

can be readily obtained by contacting the United States Department

of State in Washington, DC, along with embassy contact information.

Their web site is www.travel.state.gov for more information.

A worthwhile guide for frequent travelers is the Travel Information

Manual (TIM) for $35. It gives foreign entry requirements for

all countries. TIM, PO Box 902, NL-2130EA Hoofdorp, Netherlands.

Web site: www.iata.og/tim/index.

Before leaving the United States, double-check the requirements for

re-entry as requirements may change. Contact the National Passport Information

Center at toll free (877) 487-2778 for more information.

All U.S. citizens returning from the Caribbean, Bermuda,

Panama, Canada, Mexico, Central America, or South America will be

required to have a valid U.S. passport or “other secure document” to

re-enter the United States, effective as follows:

_ As of December 31, 2006, this requirement applies to all air and

sea travel to and from these departure points.

_ As of December 31, 2007, this requirement will be extended to

all land border crossings as well as air and sea travel.

The plan is for the preceding to be in full effect by January 1, 2008.

OFFSHORE READING

Forbidden Knowledge by Robert E. Bauman, JD. Sovereign Society Ltd. 2004. A

wealth of offshore information from reliable authorities.

How to Bank, Invest and Do Business: Offshore and Tax Free by Hoyt L. Barber.

McGraw-Hill, Business and Professional Trade Division, New York. Nine

printings, 1993 to 2002.

Lawsuit Proof: Protecting Your Assets from Lawsuit and Claims by Robert J. Mintz

and James J. Rubens. Lawtech Publishing, San Juan Capistrano, CA. 1995.

The Offshore Money Book by Arnold Cornez, JD. Contemporary Books,

Chicago. 2000.

The Passport Book: The Complete Guide to Offshore Residency, Dual Citizenships and

Second Passports by Robert E. Bauman, JD. Sovereign Society Ltd. 2004.

Secrets of Swiss Banking: An Owner’s Manual to Quietly Building a Fortune by

Hoyt Barber. Forthcoming book scheduled for release in 2007. Visit

www.hoytbarber.com for further information.

Tax Havens of the World, 8th ed., by Thomas P. Azzara. $90. New Providence

Press, 2003. PO Box CB-11552, Nassau, Bahamas. Telephone/Fax: (242)

327-7359. http://www.bahamasbahamas.com. The title is the same, but

no relation to the Walter and Dorothy Diamond reference work mentioned

elsewhere.

Where to Stash Your Cash . . . Legally by Robert E. Bauman, JD. The Sovereign

Society Inc. 2004.

OFFSHORE REFERENCE WORKS

The following are excellent works for professionals and serious international

investors:

International Trust Laws and Analysis. Warren, Gorham & Lamart, Boston,

MA. Toll free: (800) 431-9025, ext. 3. Web site: www.wgl.com.

RESOURCES—THE BIG PICTURE 265

MICROPAL Guide to Offshore Investment Funds. International Offshore Publishing

Ltd., PO Box 549, Les Sablons, St. Peters, Guernsey, Channel Islands,

United Kingdom. Telephone: (44) 1481-66759. Fax: (44) 1481-66758.

Offshore Planning by Mary Simon, LLM (Taxation), JD (Law), BA (economics).

Specialty Technical Publishers. 2005. A professional guide on the

subjects of tax havens, asset protection, business opportunities, and capital

preservation. Annual subscription. 1300A Boblett Street, Blaine,

WA 98230. E-mail: orders@stpub.com. Web site: http://www.stpub.com.

Telephone: (604) 983-3434. Fax: (604) 983-3445.

Practical International Tax Planning by Marshall Langer. Practicing Law Institute,

Manhattan, NY. (Periodically updated).

Tax Havens and Their Uses. Economist Intelligence Unit, 15 Regent Street,

London 8W1Y 4LR U.K. Telephone: 44 (207) 830-1007.

Tax Havens of the World by Walter and Dorothy Diamond. Mathew Bender &

Co. A three-volume set, published annually and updated periodically,

for international tax planning professionals written by “The Dean of

Offshore.” Toll free (800) 833-9844. www.bender.com.

NEWSLETTERS

Adrian Day’s Global Analyst. PO Box 6644, Annapolis, MD 21401. Telephone:

(410) 224-8885. Fax: (410) 224-8229.

Commodity Trend Alert. Edited by Eric Roseman. 5 Catherine Street, Waterford,

Ireland. Telephone: (888) 358-8125. Fax: (410) 230-1269. Web

site: www.commoditytrendalert.com.

The Daily Reckoning. Edited by Bill Bonner. Worthwhile newsletter. Free

e-mail subscription. Web site: www.dailyreckoning.com.

Expat Investor. Monthly. Web site: www.expatinvestor.com.

Financial Privacy Report. Edited by Michael H. Ketcher. PO Box 1277,

Burnsville, MN 55337. Telephone: (612) 895-8757. Fax: (612) 895-

5526. E-mail: ketcher@ix.netcom.com.

Freedom Network News. Edited by Vincent H. Miller. International Society for Individual

Liberty, 1800 Market Street, San Francisco, CA 94102. Telephone:

(415) 864-0952. Fax: (415) 864-7506. Web site: www.free-market.net.

Global Asset Protection and Offshore Tax Strategies. E-newsletters edited by

Vernon K. Jacobs, CPA and Tax Advisor, with Richard Duke. E-mail:

Jacobs@offshorepress.com. Web site: www.offshorepress.com.

Global Mutual Fund Investor. Monthly. Edited by Eric Roseman. E.N.R. Asset

Management Inc., 2 Westmount Square, Suite 1802, Westmount, Quebec

H3Z 2S4, Canada. Telephone: Toll free: (877) 989-8027 (United

States and Canada). E-mail: enr@qc.aibn.com. Web site: www.eas.ca.

International Harry Schultz Newsletter. Edited by Harry Schultz. PO Box 622,

CH1001, Lausanne, Switzerland. Web site: www.hsletter.com.

International Speculator. Edited by Douglas Casey, investment author. PO Box

8978, Aspen, CO 81611. Telephone: (970) 923-2062. Fax: (970) 923-

2064. Web site: www.internationalspeculator.com. Investment advisory

service covering precious metals, commodities, stocks and real estate.

Money Laundering Alert. Alert Global Media Inc., 1100 Brickell Avenue, #601,

PO Box 11390, Miami, FL 33101-1390. Telephone: (305) 530-0500. Fax:

(305) 530-9434. Web site: www.moneylaundering.com.

The Money Trader. Edited by Kathy Lien and Boris Schlossberg. The Sovereign

Society. Make money in the FX Spot Market trading currencies with solid

advice from these experienced traders. Web site: www.money-trader.com.

Offshore Dossier: Your Passport to the World’s Last Frontiers of Personal and Financial

Freedom. Hoyt L. Barber. Available through Barber Financial Advisors.

Web site: www.BarberFinancialAdvisors.com.

Offshore Financial News and Commentary. Ron Holland, Geneva, Switzerland.

Toll free (800) 891-8332.

Offshore Investment. Edited by Charles A. Cain. Offshore Institute, 62

Brompton Road, Knightsbridge, London SW3 1BW United Kingdom.

Telephone: 44 (171) 225-0550. Fax: 44 (171) 584-1093. Web site:

www.offshoreinvestment.com/offshore.

Offshore Opportunities Letter. Monthly. Edited by Nicholas Pullen. E-mail:

prometheus.press@virgin.net.

Ruff Times. Edited by investment author Howard Ruff. E-mail:

service@rufftimes.com.

Select Information Exchange. A financial newsletter marketing company.

Special combination offers. Request their free catalog. SIE, 244 W. 54th

Street, New York, NY 10019. Toll free: (800) 743-9346. Web site:

www.stockfocus.com.

The Sovereign Individual. Edited by Sean Broderick. 5 Catherine Street, Waterford,

Ireland. Telephone: (888) 358-8125. Fax: (410) 230-1269. E-mail:

info@thesovereignsociety.com. Web site: www.sovereignsociety.com.

Sovereign Society Offshore A-Letter. Excellent free weekly e-mail newsletter covering

offshore developments, personal liberty, and wealth protection.

Edited by Robert E. Bauman, JD. Web site: www.sovereignsociety.com.

The Stealth Investor: An Insider’s Investment Newsletter. Edited by savvy investment

advisor and best-selling author John Pugsley, Chairman of the Sovereign

Society. Web site: www.stealthinvestor.com.

Strategic Investment. Edited by Jim Davidson. 108 N. Alfred Street, #200,

Alexandria, VA 22314. Telephone: (703) 836 -8250. Fax: (703) 836 -

4061. Web site: www.strategicinvestment.com.

Swiss Perspective. Edited by Rosanna Arguella. JML Swiss Investment Counsellors,

Germaniastrasse 55, Zurich 08033, Switzerland. Telephone: 41

(1) 360-1800. Fax: 41 (1) 361-4074. Web site: www.jml.ch.

RESOURCES—THE BIG PICTURE 267

Tax Haven Reporter. Edited by Thomas P. Azzara. New Providence Press, PO

Box CB-11552, Nassau, Bahamas. T/F (242) 327-7359. E-mail: taxman

@batelnet.bs. Web site: http://www.bahamasbahamas.com.

TravLtips. Monthly. Cruise and Freight Travel Association, PO Box 580218,

Flushing, NY 11358. E-mail: info@travltips.com. $25 per year, $35 for

two years. Alternative cruising deals and information on worldwide

travel opportunities.

World Reports. Edited by Gary Scott, international investment authority/

economist/investment author and fellow novelist. International Service

Center, PO Box 157, Lansing, NC 28643. Fax: (336) 384-1577. E-mail:

info@garyscott.com. Web site: www.garyscott.com.

TRAVEL BOOKS

The World’s Most Dangerous Places, 4th ed., by Robert Young Pelton. Harper-

Collins, New York. 2000. The title speaks for itself, by an author who has

seen it all. Offbeat and entertaining.

TRAVEL BOOKSTORES AND MAP DEALERS

Map Marketing, 4A Hatherleigh Industrial Estate, Holsworthy Road,

Hatherleigh Devon EX20 3LP United Kingdom. Telephone: (44) 8705-

862013. Fax: (44) 8701-200-006. Web site: www.mapmarketing.com.

Over 500 maps from which to choose.

The Map Shop, 15 High Street, Upton upon Severn, Worcestershire

WR8 OH5 United Kingdom. Telephone: (44) 1684-593146. Fax:

(44) 1684-594559. Web site: www.themapshop.co.uk. E-mail: themapshop

@btInternet.com. Maps and travel guide books.

The Map Shop, Greenville, SC. Toll free (888) 571-6277. Web site: www.the

mapshop.com. Maps, globes, more. No connection to the Map Shop in

England.

The Travel Bookshop, 13–15 Blenheim Crescent, Notting Hill, London W11

2EE United Kingdom. Telephone: 44 (20) 7229-5260. Fax: 44 (20) 7243-

1552. Web site: www.thetravelbookshop.com. Travel books.

TRAVEL INFORMATION

Information Please. Country information. Web site: www.infoplease.com

/countries.html.

Tourism Offices Worldwide Directory. To locate government tourist offices,

convention bureaus, chambers of commerce, and other organizations by

country. Web site: www.towd.com.

Travel Information and Advisories. U.S. State Dept., Washington, DC. Web

site: http://travel.state.gov.

Travel Information and Assistance. Traveler’s Aid International, 1612 K

Street, Suite 206, Washington, DC 20006. Telephone: (202) 546 -1127.

Web site: www.travelersaid.org. If stranded, in crises, or when in need of

information, go to e-help@travelersaid.org.

Travel Information Manual (TIM). TIM, PO Box 902, NL-2130EA Hoofdorp,

Netherlands. Monthly publication. Telephone: 31 (0) 20 -316 -3714. Fax:

31 (0) 20-316 -3801. Web site: www.iata.org/tim/index. Single copy U.S.

$35. Annual subscription U.S. $166 per year. Excellent travel reference

guide with foreign entry requirements for all countries.

Travel Tips. Lonely Planet. Web site: http://www.lonelyplanet.com.

FINANCIAL INFORMATION AND

BUSINESS OPPORTUNITIES

BusinessWeek International magazine. McGraw-Hill, New York. Telephone:

(212) 512-3867. Fax: (212) 512-6556. Web site: www.businessweek.com.

FundsInsite. Free access to 13,500 funds online. Brought to you by the International

Herald Tribune and developed in association with Standard &

Poor’s. Visit www.iht.com/funds.

Economist magazine. New York. Telephone: (212) 541-5730. London. Telephone:

44 (171) 830-7000. Fax: 44 (171) 839-2968. Web site: www

.economist.com.

Financial Times. Daily English financial and business newspaper. FT Publications,

New York. Toll free (800) 568-7265. London 44 (171) 873-3000.

Fax: 44 (171) 831-9136. Web site: www.ft.com.

Investment Data. Infodat. Web site: www.infodat.com.

Offshore Business Opportunities. Usernet Newsgroup. Alt.business.offshore.

Offshore Dossier newsletter. “Your Passport to the World’s Last Frontiers in

Personal and Financial Freedom.” Offshore Investment, Financial, and

Business Opportunities. Hoyt L. Barber. Available six times a year

through Barber Financial Advisors, Vancouver, BC, Canada. U.S. $149 a

year. Web site: www.BarberFinancialAdvisors.com.

Standard & Poor’s Guide to Offshore Investment Funds. Lists over 6,800 funds

and in-depth surveys of the top 350 performing investments. Go to

http://www.funds-sp.com/home.aspx and while registering under database

of choice, select “Offshore.”

South China Morning Post. Daily English newspaper. Hong Kong. Telephone:

(852) 2680-8661. Fax: (852) 2680-8688. U.K. Telephone: 44 (171) 587-

3683. Web site: www.scmp.com.

Western Investor. 501-1155 W. Pender Street, Vancouver, BC. V6E 2P4 Canada.

Telephone: (604) 669-8500. Fax: (604) 669-2154. E-mail: subscribe

@western investor.com. Web site: www.westerninvestor.com. Monthly

tabloid covering commercial real estate, franchises, and business opportunities

in Western Canada.

Wall Street Journal. Daily U.S. financial and business newspaper. United

States, European and Asian editions. Palo Alto, CA. Web site:

www.wsj.com.

BANK RESOURCES

Bank Web Sites Worldwide. Web site: www.qualisteam.com.

Thomas Bank Directory, World Bank Directory (edition), Accuity Solutions, 4709

W. Gold Road, Suite 600, Skokie, IL 60076 -1253. Telephone: (847) 676 -

9600. Fax: (847) 933-8101. E-mail: custserv@AccuitySolutions.com.

Web site: www.accuitysolutions.com.

To verify the financial standing of a bank you are interested in doing

business with, visit www.fitchratings.com.

ANTISURVEILLANCE AND PRIVACY SOURCES

In the spirit of keeping up with the opposition, here are some fun materials

and contacts for keeping your privacy:

The Covert Catalog by Lee Lapin. 1999. Intelligence Incorporated, 3555 S. El

Camino Real, San Mateo, CA 94403. The ultimate guide to surveillance,

antisurveillance, covert entry, and investigative equipment suppliers.

Eye Spy magazine. The international intelligence magazine. Stay abreast of

the activities of the latest terror cells, the intelligence agencies of the

world, surveillance and counterespionage tactics and developments,

and more. A U.S. subscription to this slick monthly is U.S. $48. In the

United States, call Toll free (877) 309-9243, in England call (44) 01756 -

770199. E-mail: editor@eyespymag.com. Web site: www.eyespymag.com.

The Spy Store. They claim to be the world’s largest spy equipment supplier

at the lowest prices. The Spy Store Inc., 12128 N. Division Street, Suite

155, Spokane, WA 99218. Telephone: (509) 238-5094. Fax: (509) 238-

5124. E-mail: info@thespystore.com.

Underground Database. 1993. Index Publishing Group, 3368 Govenor Drive,

Suite 273F, San Diego, CA 92122. A covert little manual of more resources,

suppliers, and publishers of grey market goodies.

The Whole Spy Catalog by Lee Lapin. 1995. Intelligence Incorporated. A resource

encyclopedia on all things for spying and counterspying.

BOOKS OF INTEREST

Here are some good books about the powers behind-the-scenes that

are affecting our daily lives and liberties:

America’s Secret Establishment: An Introduction to the Order of Skull and Bones by

Antony C. Sutton. Trine Day. 2002. PO Box 577, Walterville, OR 97489.

This book explores the secret order of which the Bush family are members.

Body of Secrets by James Bamford. Doubleday, New York. 2001. More on the

secretive National Security Agency (NSA).

The Case against the Global Economy. Edited by Jerry Mander and Edward Goldsmith.

Sierra Book Club Books, San Francisco, CA. 1996.

The Puzzle Palace by James Bamford. Penquin Group, New York. 1983. Inside

look at the secretive National Security Agency (NSA).

Rule by Secrecy by Jim Marrs. HarperCollins, New York. 2001. This is a must read.

The Secret History of the CIA by Joseph J. Trento. Prima Publishing, Roseville,

CA. 2001. The title says it all.

The Secret Society Handbook by Michael Bradley. Barnes and Noble, New York.

2004. Your pocket guide to secret societies. A nice overview of many secret

societies inf luencing the world today.

The Swiss Banks by T. R. Fehrenbach. McGraw-Hill, New York. 1966. Enlightening

reading on the history of Swiss banking.

Books on Freedom and Privacy

Hiding Your Money by Jerome Schneider. Prima Publishing, Roseville, CA.

2000. Ways to squirrel your valuables and money away from all predators.

How I Found Freedom in an Unfree World by Harry Browne. Avon Books, New

York. 1974. The ideas still apply. Think out of the box.

Mark Skousen’s Complete Guide to Financial Privacy. Alexandria House Books,

1979. 901 N. Washington, Alexandria, VA 22314. Somewhat outdated,

but areas covered are still areas of concern today.

My Country Is the World by Garry Davis. G.P. Putnam’s Sons, New York. 1961.

The author is founder of World Service Authority and has an interesting

personal story of individual sovereignty.

No Place to Hide by Robert O’Harrow Jr. Free Press, New York. 2005/2006.

The dark side of the Digital Age.

The Sovereign Individual by James Dale Davidson and Lord William Rees-

Mogg. Simon & Schuster, New York. 1997. Learn why citizens of hightax

countries are leaving in record numbers.

Unwarranted Intrusions: The Case against Government Intervention in the Marketplace

by Martin Fridson. John Wiley & Sons, Hoboken, NJ. 2006. Web

site: www.wiley.com.

Your House Is under Arrest by Brenda Grantland, President of Forfeiture Endangers

American Rights (FEAR). Visit www.fear.org.

Here are a couple books that will give you an insight into international

crime and money laundering today:

Illicit by Moises Naim, editor of Foreign Policy. Doubleday, New York. 2005.

About the international black market.

The Merger by Jeffrey Robinson. Overlook Press, Woodstock, NY. 2000. Mr.

Robinson, also author of The Laundreymen, explores the expanding international

crime scene and its growing consolidation.

The Secret Money Market by Ingo Walter. Harper & Row, New York. 1990. Mr.

Walter has made a science of the subjects of tax evasion, financial

fraud, insider trading, money laundering, and capital f light.

Investment and Economic Books

The Coming Collapse of the Dollar and How to Profit from It: Make a Fortune by Investing

in Gold and Other Hard Assets by James Turk and John Rubino.

Doubleday, New York. 2004. Visit www.dollarcollapse.com.

Empire of Debt by Bill Bonner and Addison Wiggin. John Wiley & Sons, Hoboken,

NJ. 2006. Visit www.dollarcollapse.com.

Financial Reckoning Day: Surviving the Soft Depression of the 21st Century by Bill

Bonner and Addison Wiggin. John Wiley & Sons, Hoboken, NJ. A Wall

Street Journal best seller.

International Real Estate Handbook by Christian H. Kalin. John Wiley & Sons, Customer

Service Department, 1 Oldlands Way, Bognor Regis, West Sussex PO

22 9SA England, U.K. Telephone: (44) 1243-843294. Fax: (44) 1243-

843296. E-mail: cs-books@wiley.co. Web site: www.wiley.com. U.S. $199.

Switzerland Business & Investment Handbook by Christian H. Kalin. Orell

Fusseli Verlag AG. England, John Wiley & Sons. 2005. U.S. $215. Available

from Orell Fusseli Verlag AG, Auslieferung, BD Bucherdienst AG,

Kobiboden, Switzerland. Telephone: 41 (0) 55-418-89-89, Fax: 41 (0)

55-418-89-19. E-mail: info@buecherdienst.ch. Web site: www.ofv.ch.

U.S. $215 or visit www.wiley.com.

PUBLISHERS OF UNUSUAL BOOKS AND

HARD-TO-FIND INFORMATION

Eden Press, PO Box 8410, Fountain Valley, CA 92708. Toll free (800) 338-

8484. Fax: (714) 556 -0721. Web site: www.EdenPress.com. Contact

them for a free copy of their Privacy Catalog. Publishers and sellers of

information you won’t find elsewhere, including two useful directories:

The Eden Directory of Private Mail Drops in the U.S. and 90 Foreign Countries,

and The Worldwide Maildrop Guide.

Laissez Faire Books, 942 Howard Street, San Francisco, CA 94103. Web site:

www.lfb.com. Free catalog of good books.

Scope International Ltd., Forestside House, Rowlands Castle, Hants PO9

6EE, United Kingdom. Offshore books and information.

PERIODICALS

International Herald Tribune. Excellent daily international English newspaper.

Web site: www.iht.com. Recommended for international news,

travel, entertainment, business, investments, more. Expats and those

considering moving abroad would benefit from subscribing. Excellent

journalism and good classifieds. Editorial board in Paris. Published in

New York. Owned by the New York Times.

The New Yorker magazine has good coverage and thought-provoking articles

on culture and current events. www.newyorker.com.

REAL ESTATE

Escape Artist. Web site: www.escapeartist.com.

International Living. Excellent source for real estate opportunities and information

to prospective expatriates. Subscribe to their free e-mail postcards.

Better yet, become a member. Web site: www.internationalliving.com.

Private Islands. Two brokers specializing in islands for sale around the world

are: Morrison’s Private Islands. E-mail: privateislands@yahoo.com and

Vladi Private Islands. Web site: www.vladi.de.

Real Estate Worldwide. Visit www.LandandFarm.com. Also publishers of

Rural Property Bulletin. Both are excellent sources for commercial, residential,

acreage, country, and ranch properties.

Mr. Lief Simon. Global Real Estate Investor. Web site: www.global

realestateinvestor.com. E-mail: Lsimon@InternationalLiving.com.

EXPAT INFORMATION

American Automobile Association (AAA). Web site: www.aaa.com/vacation

/idp.html.

Expat Exchange. Information on living and working overseas. Web site:

www.expatexchange.com.

Escape Artist. Living overseas, international real estate, overseas jobs, and

expatriate resources. Web site: www.escapeartist.com.

Expat Network. Helpful information on overseas jobs, finance, shopping,

health, travel, and more. Web site: www.expatnetwork.co.uk.

International Country Risk Guide. Edited by Tom Sealy. Political Risk Services

IBC United States Publications Inc., PO Box 6482, Syracuse, NY 13217-

6482. Telephone: (315) 472-1224. Fax: (315) 472-1235. Web site:

www.prsgroup.com/icrg/riskdata.html.

International Living. Good source of foreign real estate opportunities and

other information of interest to those considering expatriating. Web

site: www.internationalliving.com. Subscribe to their free e-mail postcards.

Membership recommended.

Job Search Overseas. PO Box 35, Fulmouth, Cornwall, TR11 3UB U.K. Telephone:

(44) 872-870070. Fax: (44) 872-870071.

Live Abroad. Network for Living Abroad. Linking expats past, present, and

future. Web site: www.liveabroad.com.

Offshore Citizen. Edited by Michael E. Addison, Promotions Plus, PO Box 337,

Guelles Road, St. Peter Port, Guernsey, Channel Islands, U.K. Telephone:

(44) 1481-66297. Fax: (44) 1481-66398. Web site: www.offcit.com.

Offshore Dossier: Your Passport to the World’s Last Frontiers of Personal and Financial

Freedom. Hoyt L. Barber. An international newsletter published six

times a year available through Barber Financial Advisors, 355 Burrard

Street, Suite 1000, Vancouver, BC V6C 2G8. Canada. U.S. $149 per year.

Web site: www.BarberFinancialAdvisors.com.

Overseas Job Network. Premium House, Skoreham Airport, Sussex, BN43 5FF

U.K. Telephone: (44) 1273-440220/440229. Web site: www.overseasjobs

.com. Publishers of Overseas Employment Newsletter.

Transitions Abroad magazine. Box 3000, Danville, NJ 07834. Telephone: (413)

256 -3414. Fax: (413) 256 -0373. Web site: www.transabroad.com.

EXPAT BOOKS

An American’s Guide to Living Abroad by Christopher Weber. Living Abroad

Publishing, New York. Telephone: (212) 941-9602. Fax: (212) 941-9690.

Escape from America by Roger Gallo. Manhattan Loft Publishing, Portland,

OR. 1997. Toll free: (888) 314-1592.

Tips & Traps of Going Global by Jon W. Golding. Sterling Westminster International

Ltd., 178 Brompton Road, London SW3 1HQ U.K. Telephone:

(44) 171-5813551. Fax: (44) 171-581-3671.

USA Citizens Abroad Handbook. USA Today Books, Washington, DC. 1988.

Telephone: (703) 276 -5978.

RETIREMENT RESOURCES

American Association of Retired Persons, 601 E Street, NW, Washington,

DC 20049. Toll free: (800) 424-3410.

Elderhostel. Web site: www.elderhostel.org.

HEALTH INSURANCE FOR EXPATRIATES

AND TRAVELERS

AARP Health Care Options. Toll free (800) 245-1212, operator 36.

Access America. Toll free (800) 955-4002.

American Express Travel Protection Plan. Toll free (800) 234-0375.

International SOS Assistance. Toll free (800) 523-6586.

Medex. Toll free (800) 537-2029.

Travel Assistance International. Toll free (800) 821-2828.

Travel Insured International. Toll free (800) 243-3174.

TravMed International Traveler’s Assistance Association. Toll free (800)

732-5309.

Universal Travel Protection Insurance. Web site: www.noelgroup.com.

ORGANIZATIONS

The Cato Institute, 1000 Massachusetts Avenue, NW, Washington, DC 20001-

5403. Telephone: (202) 842-0200. Fax: (202) 842-3490. Promotes limited

government, individual liberty, free markets, and peace. Web site:

www.cato.org. Also publishers of books on these themes.

Downsize DC.org Inc., a nonprof it educational organization co-founded by

Harry Browne and Jim Babka. Visit their web site at http://www

.DownsizeDC.org for more information on their ideas for promoting

individual liberty, personal responsibility, free markets and small government.

I wish them much success!

Forfeiture Endangers American Rights (FEAR). Web site: www.fear.org.

Discover how government today is confiscating private property and

assets, without due process of law, in the name of crime.

Freedom House. A country’s freedom level ranked according to the Freedom

Rating. Web site: www.freedomhouse.org

The Heritage Foundation and the Center for Freedom and Prosperity.

Visit their web site at www.freedomandprosperity.com. They are waging

an effective and ongoing counterattack against the OECD.

International Money Laundering Information Network (IMoIDN). Web site:

www.imolin.org.

International Society for Individual Liberty, 836 -B Southampton Road,

#299, Benicia, CA 94510. Telephone: (707) 746 -8796. Fax: (707) 746 -

8797. E-mail: isil@isil.org. Web site: www.isil.org.

The Society for Trust and Estate Practitioners. Web site: www.step.org.

The Sovereign Society, 5 Catherine Street, Waterford, Ireland. Telephone:

(353) 51-844068. Fax: (353) 51-304561. E-mail: info@sovereignsociety

.com. Web site: www.sovereignsociety.com. Investment author, John A.

Pugsley, Chairman. Membership recommended.

World Service Authority. Headquartered in Washington, DC. Founded by

Garry Davis. They issue their own passport and travel documents, which

have received de jure and de facto recognition from over 150 countries

since 1948. They are commonly used for emergency purposes and to assist

refugees. Web site: www.worldservice.org.

GOVERNMENT WEB SITES

Background Notes. Information by country. U.S. State Dept., Washington,

DC. Web site: www.state.gov/r/pa/ei/bgn.

CIA World Factbook. Country information. Central Intelligence Agency (CIA),

Washington, DC. Web site: www.cia.gov/cia/publications/factbook.

Financial Action Task Force (FATF). Web site: www.fatf.org.

Financial Crimes Enforcement Network (FINCEN). Web site: www.fincen.gov.

Human Development Report. United Nations, New York, NY. Web site:

www.hdr.undp.org.

National Passport Information Center. Toll free (888) 362-8668.

Organization for Economic Co-operation and Development (OECD). Web

site: www.oecd.org.

U.S. Center for Disease Control and Prevention, Atlanta, GA. Toll free

(877) FY I-TRIP or (877) 394-8747. Web site: www.edu.gov/travel

Health advisories worldwide.

U.S. Customs. Contact them to determine what they consider to be a “negotiable

instrument” before traveling. Toll free (800) 232-5378.

U.S. Government Publications Currently Available. Web site: www

.bdtax.net/english/publications.htm. The U.S. Government’s Explanation

of International Taxation.

Visa Information Telephone: Numbers. U.S. State Dept., Washington, DC.

Web site: http://travel.state.gov

Internal Revenue Service (IRS). Lots of tax information, publications and

forms. Web site: www.irs.gov.

Travel Information Services. Web site: www.state.gov.

FINANCIAL AND INVESTMENT SERVICES

Visit these companies and explore their many valuable financial and

investment services:

International Wire Transfers, Currency Conversion Services,

Foreign Exchange, Precious Metals Certificate Programs, Bullion,

Coins, and Bars

Asset Strategies International Inc., 1700 Rockville Pike, Suite 400,

Rockville, MD 20852-1631. Toll free (800) 831-0007 or (301) 881-8600.

Fax: (301) 881-1936. Web site: www.assetstrategies.com. Mr. Michael

Checkan, President. E-mail: rcheckan@assetstrategies.com.

Investment Rarities Incorporated, James Cook, President, 7850 Metro Parkway,

Minneapolis, MN 55425. Toll free (800) 328-1860. Web site:

www.investmentrarities.com. Reputable, customer-oriented precious

metals dealer since the 1970s. Jim is a fellow novelist.

Currency Exchange, International Wires, Foreign Drafts,

Traveler’s Checks, International Receipt of Funds, Forward

Contracts, Coin Sets and Precious Metals, Risk Management

Custom House. Web site: www.customhouse.com or their aff iliate XEtrade

at www.xe.com/fx.

Gold-Backed Electronic Currencies

Alternative to using the federal banking system—and, your money is

backed by gold, not worthless government promissory notes. For more

information and to set up a free account in minutes, visit www

.BarberFinancialAdvisors.com for more information.

Precious Metals Certificates

Perth Mint Certificate Program. To obtain more information, or to purchase

a certificate, contact: Asset Strategies International Inc., 1700 Rockville

Pike, Suite 400, Rockville, MD 20852-1631. Toll free (800) 831-0007.

Telephone: (301) 881-8600. Fax: (301) 881-1936. E-mail: assetsi

@assetstrategies.com. Web site: www.assetstrategies.com.

Offshore Physical Storage Facility

Via Mat Management AG. Head Office: Obstgartenstrasse 27, PO Box 635,

CH-8302 Kloten, Switzerland. Telephone: 41 (44) 804-92-92. Fax: 41

(44) 804-92-93. E-mail: info@viamat.com. Web site: www.viamat.com.

Safes Fidelity SA, 6, place Chevelu, CH-1211 Geneva 1, Switzerland. Telephone:

41 (22) 731-78-90.

Fixed and Variable Annuities

Mr. Colin Bowen, Isle of Man Assurance Ltd., IOMA House, Hope Street,

Douglas, Isle of Man IM1 1AP U.K. Telephone: 44 (1) 62-468-1200. Fax:

44 (1) 62-468-1397.

Fixed, Variable, and Private Annuities, Endowments, Portfolio

Bonds, Life Insurance, Bank Accounts, Portfolio Managers, Asset

Protection Techniques

Mr. Marc Sola, NMG International Financial Services Ltd., Goethestrasse 22,

8001 Zurich, Switzerland. Telephone: 41 (1) 266 -21-41. Fax: 41 (1) 266 -

21-49. E-mail: marcsola@nmg-ifs.com. Web site: www.swissinvesting

.com/nmg.

Isle of Man Trusts, Asset Protection, Tax Reduction Strategies for

Americans and Hybrid Companies

Mr. Charles Cain, Director, Skye Fiduciary Consultants, Skyefid Limited, 2

Water Street, Ramsey, Isle of Man IM8 1JP British Isles, U.K. Telephone:

(44) 1624-811611. Fax: (44) 1624-816645. E-mail: mail@skyefid.com.

Web site: www.skyefid.com.

International Asset Management, Domestic and Global Tax

Planning Services

Ms. Mary Simon, Attorney-at-Law and Tax Specialist. Mr. William Vigal, International

Business Specialist. Vigal & Simon, Inc. One Union Square

Building 600 University, Suite 2401, Seattle, WA 98101. Telephone:

(206) 728-5150. Fax: (206) 728-5140. Web site: www.vigalsimon.com.

Asset Management for High Net Worth Individuals. Unique

Strategies Utilizing Offshore Insurance Structures

Mr. Richard Colombik, International Tax Associates, 1111 Plaza Drive,

Suite 430, Schaumburg, IL 60173. Telephone: (847) 619-5700. Fax:

(847) 619-0971. E-mail: rcolombik@colombik.com.

Wealth Management

Mr. John Bujouves, President, Bayshore Asset Management Inc., Royal

Bank Plaza, South Tower, Box 163, 200 Bay Street, Toronto, Ontario

M5J 2J4. Toll free (866) 991-9982. Fax: (866) 566 -4619. Web site:

www.bayshorecapital.com.

Independent Portfolio Management and Swiss Banking

Mr. Adrian Hartmann/Mr. Robert Vrijhof, Weber Hartmann Vrijhof &

Partners Ltd., Zurichatrasse 110B, CH-8134 Adilswil, Switzerland. Telephone:

41 (1) 709-11-15. Fax: 41 (1) 709-11-13. Minimum opening portfolio

$250,000.

Swiss Personal Portfolio Management

Mrs. Daniela Casadei, Bank Julius Baer & Co., Bahnhofstrasse 36, CH-8010

Zurich, Switzerland. Telephone: 41 (58) 888-58-42. Fax: 41 (58) 888-

50-23. Web site: www.juliusbaer.com. Minimum opening portfolio

$500,000.

Shahab Malek-Abhari, Wealth Manager, Anker Bank Lausanne, Private Banking,

Avenue de la Gare, 50, CH-1001 Lausanne, Switzerland. Telephone:

41 (0) 21-321-07-07. Fax: 41 (0) 21-321-07-98. Direct: 41 (0) 21-321-07-

33. E-mail: shahabeddin.malek-abhari@ankerbank.ch. Investment Management.

Minimum to establish a portfolio is U.S. $200,000. A personal

visit is required.

Swiss Investment Advisor Handling Swiss Annuities, Swiss

Asset Protection Certificate, Swiss Life Insurance, Swiss

Portfolio Bonds, and More

Mr. Jurg M. Lattmann, JML Jurg M. Lattmann AG, Baaerstrasse 53, 6304

Zug, Switzerland. Telephone: 41 (1) 726 -55-55/00. Fax: 41 (1) 726 -55-

90. E-mail: info@jml.ch. Web site: www.jml.ch.

Swiss Annuities

Mr. Darrell Aviss, Managing Director, SwissGuard International, GmbH,

Bahnhofstrasse 52, CH-8001 Zurich, Switzerland. Telephone: 41 (1)

214-62- 47. Fax: 41 (1) 214 -65-19. E-mail: info@swiss -annuity.com. Web

site: www.swiss -annuity.com. Toll free from the United States 1 (800)

796 -7496.

Offshore Brokerage Services

Trading online in stocks, bonds, CFDs, futures, Forex, Forex funds options

as well as asset management, mutual funds, asset protection,

structured notes, tax-free investing—I will provide you with a personal

introduction to a top-f light offshore brokerage firm where you

can establish an account quickly for personal use or on behalf of your

offshore corporation. Simply e-mail to my attention at BarberFinancial

@hotmail.com. with your name, address, telephone and fax numbers,

and your e-mail address for a prompt reply.

Global Mutual Funds

Mr. Eric Roseman, ENR Asset Management, 2 Westmount Square, Suite

1802, Quebec H3Z 2S4, Canada. Telephone: (514) 989-8027. Fax: (514)

989-7060. E-mail: enr@qc.aibn.com.

Global Markets

Mr. Neil J. George Jr., Leeb Brokerage Services, 500 Fifth Avenue, Suite 3120,

New York, NY 10110. Telephone: (212) 246 -3696. E-mail: njgeorge@

leeb.net.

Eurodollar Bonds

Mr. Thomas P. Azzara, Offshore Tax and Estate Planners, PO Box CB

11552, Nassau, Bahamas. Telephone: Fax: (242) 327-7359. E-mail:

taxman@batelnet.bs. Web site: www.bahamasbahamas.com.

International Financial Services

Dr. Erich Stoeger, PO Box 4, A1191 Vienna, Austria. Telephone: 43 (1) 367-

53-53. Fax: 43 (1) 367-53-54. E-mail: dr.stoeger@gmx.at.

Tax Haven Incorporations, Company Management, Asset

Protection, Offshore Bank Accounts, Credit and Debit Cards,

and the Offshore Evaluation Service

Barber Financial Advisors, 355 Burrard Street, Suite 1000, Vancouver,

BC. V6C 2G8 Canada. Telephone: (604) 608-6177. Fax: (604) 608-

2984. E-mail: info@BarberFinancialAdvisors.com. Web site: www

.BarberFinancialAdvisors.com.

IMMIGRATION SERVICES

Saint Kitts and Nevis and Dominica Economic Citizenship

Programs and Residency in Other Countries

Henley & Partners Inc., PO Box 481, 3 Church Street, Basseterre, St. Kitts,

West Indies. Telephone: (869) 465-1711. Fax: (869) 465-1004. E-mail:

Caribbean-office@henleyglobal.com. Web site: www.henleyglobal.com.

Henley & Partners Inc., 10 Castle Street, Commonwealth of Dominica. Telephone:

(767) 449-98-00. Fax: (767) 449-97-77. E-mail:dominica-office

@henleyglobal.com. Web site: www.henleyglobal.com.

Panama Immigration for Retirement or Employment

Mr. Oliver Munoz, Quijano & Associates, Attorneys -at-Law, Salduba

Bldg., 3rd Floor, PO Box 0816 -02884, Panama, Republic of Panama.

Telephone: (507) 269-2641 or (507) 269-2743. Fax: (507) 269-2591

or (507) 263-8079. E-mail: quijano@quijano.com. Web site: www

.quijano.com.

Canadian Citizenship/Residency and Offshore Strategists

Mr. David S. Lesperance, Barrister and Solicitor, 84 King Street West, Suite

202, Dundas, Ontario L9H 1T9 Canada. Telephone: (905) 627-3037.

Fax: (905) 627-9868. E-mail: DSL@globalrelocate.com. Web site:

www.globalrelocate.com.

Mr. David Melnik, QC, 350 Lonsdale Road, Suite 311, Toronto, Ontario M5P

1R6 Canada. Telephone: (416) 488-7918. Fax: (905) 877-7751. E-mail:

dm1976cp@netcom.ca.

For additional immigration services for these and other countries, refer

to the contacts in “Part Three: Today’s Tax Havens” and the Appendix.

TAX PROBLEMS

I personally recommend Mr. Donald W. “Mac” MacPherson, Attorneyat-

Law and author. Mac is a former Green Beret and graduate of West

Point Academy. He specializes in tax law, tax/bankruptcy, offshore/

tax shelters, criminal defense, civil litigation, and evaluations, with

emphasis on trials and appeals. The MacPherson Group Attorneys is a

nationwide network of expert lawyers. Contact him toll free at 1 (800)

BeatIRS. Telephone: (800) 232-8477, (623) 209-2003. His offices

are located at 7508 N. 59th Avenue, Glendale, AZ 85301. Web site:

www.beatirs.com.

WORLDWIDE SERVICED OFFICES

HQ Business Offices. Affiliated with Regus. Web site: www.hq.com. Toll free

(800) 956 -9543. Regus. Web site: www.regus.com. Toll free (888) 271-

4615. 750 locations worldwide.

Instant Offices Ltd. Web site: www.instant-offices.com. Toll free (866) 918-

4640. 5000 locations worldwide.

World Office Network, 29 Harley Street, London W1G 9QR U.K. Telephone: 44

(207) 255-2557. Fax: 44 (207) 637-0419. E-mail: info@worldofficenetwork

.com. Web site: www.worldofficenetwork.com. 26 locations.

GLOBAL MAIL DROPS

Web site: www.escapeartist.com/global/maildrops.htm.

INTERNATIONAL ENGLISH LANGUAGE NEWSPAPERS

Links to newspapers worldwide published in English or with English editions.

Good source for local, national, business, news, jobs, business opportunities,

real estate, and more. Web site: www.thebigpicture.co.uk/news.

News Links. More than eighteen thousand newspapers and other news services

worldwide. Web site: www.abyzNewsLinks.com.

The Paper Boy. Over six thousand newspapers online worldwide. Web site:

www.paperboy.com.

ONLINE RESOURCES

Financial Times World Reference Desk. Country information and statistics.

Web site: www.dk.com/world-deskreference.

Information by Country. Usernet newsgroup(s)—soc.culture.(name of

country).

International Calling Codes. Country and city codes. Web site: www

.the-acr.com/codes/cntrycd.htm.

Offshore Tax Information. Web site: www.cifa.an.

Reference Desk. Great site with hundreds of links to every imaginable information

source. Web site: www.refdesk.com.

GOVERNMENT PUBLICATIONS

Organisations for Economic Cooperation and Development (OECD). Web

site: www.oecdbookshop.org.

United Nations (UN) Publications. Web site: www.UN.org.

OFFSHORE DOSSIER

Offshore Dossier: Your Passport to the World’s Last Frontiers of Personal and Financial

Freedom. Hoyt L. Barber. Available six times a year through Barber

Financial Advisors, 355 Burrard Street, Suite 1000, Vancouver, BC V6C

2G8 Canada. U.S. $149 a year. E-mail address required for subscription.

Web site: www.BarberFinancialAdvisors.com. The best way to stay on top

of the subjects covered by this book, including critical new offerings

and changes in the areas of offshore and Swiss banks, banking services,

offshore business and e-commerce, lucrative and safe investments, financial

and investment strategies, offshore tax angles, asset protection,

tax haven countries, offshore citizenship programs and permanent residency,

expatriating, money laundering, foreign business opportunities,

offshore and foreign real estate, and Hoyt Barber’s T-7 rating of

tax havens. Complete with sources and contact information. Free e-mail

alert service of any breaking developments that would be of interest to

readers or have a potential effect on them.

OFFSHORE EVALUATION SERVICE

The Offshore Evaluation Service (OES) is provided by Barber Financial

Advisors as an efficient and economical means of providing reliable

offshore information and recommendations for readers seeking

offshore financial sources and professionals. We evaluate the reader’s

current situation, needs, and interest in going offshore based on information

provided and then furnish appropriate qualified contacts,

referrals, and recommendations to achieve their goals.

The service covers banks and banking services; investments; financial,

tax, and estate planning; asset protection; offshore citizenship

programs; offshore business and e-commerce; tax havens; professionals

and more. OES is an excellent shortcut through the myriad information

and sources put forth in the field, much of which is inaccurate

or unreliable, and put you in immediate contact with the right information

and reputable professionals and institutions. For more information,

visit www.BarberFinancialAdvisors.com.

OFFSHORE FINANCIAL SERVICES

Barber Financial Advisors, Vancouver, BC, provides tax haven incorporations,

company management, asset protection, offshore bank

accounts, prepaid Visa cards, offshore credit cards, gold-backed electronic

currency accounts, offshore brokerage services, and in conjunction

with others, professional and financial specialists, and

provision of other offshore services worldwide. Specializing in the T-7

tax havens. Visit their web site at www.BarberFinancialAdvisors.com.

APPENDIX

IMPORTANT INVESTMENT, BUSINESS,

AND LEGAL ADVISORS: CONTACTS IN

NON-TAX HAVEN COUNTRIES

CANADA

Hoyt L. Barber

President

Barber Financial Advisors

355 Burrard Street, Suite 1000

Vancouver, BC V6C 2G8

Telephone: (604) 608-6177

Fax: (604) 608-2984 or (604) 608-6163

E-mail: Info@BarberFinancialAdvisors.com,

BarberFinancial@hotmail.com

Web site: www.BarberFinancialAdvisors.com

Tax Haven Incorporations/Company Management/Asset Protection/

Offshore Bank Accounts/Credit and Debit Cards/and the Offshore

Evaluation Service

Bayshore Wealth Management Corporation

BCE Place, Bay Wellington Tower

181 Bay Street, Suite 2800

Toronto, ON M5J 2T3

Telephone: (416) 642-2274

Fax: (416) 214-0919

E-mail: john@bayshorecapital.com

Web site: www.bayshorecapital.com

Asset Management/Private Banking/International Estate and

Tax Planning

B. G. Bergh Law Corporation

PO Box 638

Salmon Arm, BC V1E 4N7

Telephone: (250) 832-8084

Fax: (250) 832-5303

E-mail: law@bergh.bc.ca

International Estate Planning

The Corporate Group

357 Bay Street #900

Toronto, ON, M5H 2T7

Telephone: (416) 362-9949

Fax: (416) 369-0129

Offshore Incorporations/Trusts/International Tax Planning

David Lesperance, Barrister & Solicitor

c/o Global Relocation Consultants S.A.

84 King Street West, Suite 202

Dundas, Ontario L9H 1T9

Telephone: (905) 627-3037

Fax: (905) 627-9868

E-mail: DSL@globalrelocate.com

Web site: www.globalrelocate.com

Canadian Immigration/Offshore Financial Advisor

David Melnik, QC

350 Lonsdale Road, Suite 311

Toronto, Ontario M5P 1R6

Telephone: (416) 488-7918

Fax: (905) 877-7751

E-mail: dm1976cp@netcom.ca

Assistant: Carol Bruce

Telephone: (905) 877-3156

Canadian Immigration/Offshore Financial Advisors

Derek Sambrook

Trust Services Ltd.

Balboa Plaza, Suite 522

Avenida Balboa, Panama, Republic of Panama

Mailing address: Apartado 0832-1630, World Trade Center

Panama, Republic of Panama

Telephone: (507) 269-2438

Fax: (507) 269-4922

E-mail: Sambrook@trustserv.com

APPENDIX 285

Web site: www.trustserv.com

Offshore Immigration Trusts for Canadian Immigration/Trust and

Estate Planning and Management of Offshore Financial Institutions

Eric Roseman

President

Emerald Analytical Services Inc.

Two Westmount Square, Suite 1802

Westmount, PQ H3Z 2S4

Toll free: (877) 989-8027

Telephone: (514) 989-8027

Fax: (514) 989-7060

E-mail: enr@qc.aibn.com

Web site: www.eas.ca

Global Asset Allocation/Portfolio Management

Globacor Consultants Corporation

c/o 66 Kingsway Crescent

Toronto, ON, M8X 2R6

Telephone: (416) 214-6800

Fax: (416) 207-8502

E-mail: globacor@consultant.com

Establishment and Management of Offshore Financial Institutions

H. Arnold Sherman Professional Corporation

Suite 805, 808 Fourth Avenue SW

Calgary, AB, T2P 3E8

Telephone: (403) 269-8833

Fax: (403) 269-8921

E-mail: arnoldsherman@telus.net

International Tax Planning

Hendler, Douglas

Aylesworth Thompson Phelan O’Brien LLP

Ernst & Young Tower, Toronto-Dominion Center

PO Box 124, 18th Floor, 222 Bay Street

Toronto, ON M5K 1H1

Telephone: (416) 777-4024

Fax: (416) 865-0101

Asset Protection/Estate Planning

H.O. Financial Services Inc.

1067 Yonge Street

Toronto, ON, M4W 2L2

Telephone: (416) 925-5504

Fax: (416) 925-8192

Financial Planning for High Net Worth Individuals

Holmes Greenslade, Barristers & Solicitors

1880-1066, W. Hastings Street

Vancouver, BC, V6E 3X1

Telephone: (604) 688-7861

Fax: (604) 688-0426

Offshore and Financial Law Firm

Law Offices of Gordon L. Jacobs

73 Mutual Street

Toronto, ON, M5B 2A9

Telephone: (416) 981-0901

Fax: (416) 981-0993

International Wealth Preservation

PricewaterhouseCoopers LLP

3100, 111 Fifth Avenue SW

Calgary, AB, T2T 5L3

Telephone: (403) 509-7584

Fax: (403) 781-1825

Offshore Financial and Accounting Advisors

Prime Quadrant

18 Dewbourne Avenue

Toronto, ON, M5P 124

Telephone: (416) 822-4554

Fax: (416) 352-6116

E-mail: ianros@primequad.com

Web site: www.primequad.com

International Financial Planning

Shibaev Enterprises

7111 Appleby Line

Milton, ON, L9T 2Y1

Telephone: (416) 605-3541

Fax: (905) 875-0910

E-mail: sshibaev@wwdb.org

International Financial Planning

UNITED K INGDOM

ADM Investor Services International Limited

10th Floor, Temple Court

11 Queen Victoria Street

London EC4N 4TJ

Telephone: 44 (020) 7390-2952

Fax: 44 (020) 7294-0229

E-mail: eddie.tofpik@admisi.com

Web site: www.admisi.com

Serving Investors Around the Clock Worldwide in Foreign Exchange,

Commodities, Equities, and Options

Albany Systems Group

Wellington Building

28–32 Wellington Road

London NW8 9SP

Telephone: 44 (020) 7483-9275

Fax: 44 (020) 7483-9276

E-mail: info@albany-systems.com

Web site: www.albany-systems.com

International Tax Planning

Appleby Spurling & Kempe

2nd Floor, 1 Royal Exchange Buildings

London EC3V 3LF

Telephone: 44 (020) 7283-6061

Fax: 44 (020) 7469-0540

E-mail: london@ask.bm

Legal Services in Financing, Partnerships, Trusts, E-Commerce,

Offshore

Atteys

Regent House, 50 Moorgate Street

Rotherham

South Yorkshire S602EY

Telephone: 44 (01709) 834200

Fax: 44 (01709) 830808

Incorporation/Individual Tax Emigration

B.C. Business Centrum Limited

788–790 Finchley Road

London NW11 7TJ

288 APPENDIX

Telephone: 44 (020) 8201-8998

Fax: 44 (020) 8201-9448

E-mail: bc@centrum-uk.com

Web site: www.centrum-uk.com

Incorporation/Management/U.K. and Offshore

BDO Stoy Hayward

Emerald House, East Street

Epsom, Surrey, KT17 1HS

Telephone: 44 (01372) 734300

Fax: 44 (01372) 734301

E-mail: andy.wells@bdo.co.uk.com

Consultant on Tax Aspects of Expatriation

Beder-Harrison & Co.

78 Marylebone Lane

London W1U 2PT

Telephone: 44 (020) 7486 -3660

Fax: 44 (020) 7486 -3860

U.K. Immigration

Belgravia Group International

L7 Tower 42

25 Old Broad Street

London EC2N 1HN

Telephone: 44 (020) 7877-4004

Fax: 44 (020) 7877-0708

E-mail: peter@belgravia-group.com

International Financial Planning

The Bonalbo Group

Suite 38/40, London Fruit Exchange, Brushfield Street

London, E1 6EU

Telephone: 44 (020) 7247-2825

Fax: 44 (020) 7247-8052

E-mail: uk@bonalbo.com

Offshore Incorporations/Management/Trusts/Tax and Accounting

Boodle Hatfield

61 Brook Street

London W1K 4BL

Telephone: 44 (020) 7629-7411

Fax: 44 (020) 7629-2621

E-mail: law@boodlehatfield.com

Web site: www.boodlehatfield.com

Offshore Trust Specialist

Campbell Hooper

35 Old Queen Street

London, SW1H 9JD

Telephone: 44 (020) 7222-9070

Fax: 44 (020) 7222-5591

E-mail: alexcuppage@campbellhooper.com

Web site: www.campbellhooper.com

Legal and Tax Advice

Charles Cain

Skye Fiduciary Consultants

Skydid Limited

2 Water Street

Ramsey, Isle of Man IM8 1JP, British Isles

Telephone: 44 (1624) 811611

Fax: 44 (1624) 816645

E-mail: mail@skyefid.com

Web site: www.skyefid.com

Isle of Man Trusts/Hybrid Companies/Strategies for U.S. Persons

Charts (Chartered Accountants)

17–19 Church Road

Northfield, Birmingham, B31 2JZ

Telephone: 44 (0121) 477-3533

Fax: 44 (0121) 476 -3925

E-mail: mbrown@chartax.com

International Accountants/Tax Advisors

Citroen Wells

Devonshire House, 1 Devonshire Street

London, W1W 5DR

Telephone: 44 (020) 7304-2000

Fax: 44 (020) 7304-2020

E-mail: cw@citroenwells.co.uk

Web site: www.citroenwells.co.uk

Offshore Company and Trust Administration/International Tax

Planning

Colin Bowen

Isle of Man Assurance Ltd.

290 APPENDIX

IOMA House, Hope Street

Douglas, Isle of Man IM1 1AP

Telephone: 44 (1) 62-468-1200

Fax: 44 (1) 62-468-1397

Fixed and Variable Annuities

Compass Group International

64 Knightsbridge

London SW1X 7JF

Telephone: 44 (20) 7590-9600

Fax: 44 (20) 7590-9601

E-mail: info@compassgroupintl.com

Web site: www.compassgroupintl.com

Asset Management

Creaseys Tax Consulting

12 Lonsdale Gardens, Tunbridge Wells

Kent TN4 9QU

Telephone: 44 (01892) 546 -546

Fax: 44 (01892) 542-622

E-mail: tax advice@creaseys.co.uk

International Taxation Specialists

Credo Management Services Limited

3rd Floor, 33 Margaret Street

London, W1G 0JD

Telephone: 44 (020) 7291-3200

Fax: 44 (020) 7291-3290

E-mail: power@credogroup.com

Swiss Incorporations/Management/Trusts

Crown Dewhurst LLP

51 Lafone Street

London, SE1 2LX

Telephone: 44 (020) 7403-0787

Fax: 44 (020) 7403-6693

E-mail: info@chowndewhurst.com

International Tax and Financial Planning

David Tweedie Associates

Darnley House, 31 Oxberry Avenue

London, SW6 5SP

APPENDIX 291

Tel/Fax: 44 (020) 7736 -5644

E-mail: dtweedie41@aol.com

English Lawyers

Farrer & Co.

66 Lincoln’s Inn Fields

London WC2A 3LH

Telephone: 44 (020) 7242-2022

Fax: 44 (020) 7242-9899

E-mail: enquiries@farrer.co.uk

Web site: www.farrer.co.uk

U.K. and Offshore Trusts/Tax Advice

Farrington Webb

12A Marlborough Place

Brighton, BN1 1WN

Telephone: 44 (01273) 600-311

Fax: 44 (01273) 687037

Trusts/Wills/U.K. Inheritance Tax Planning

Fladgate Fielder

25 North Row

London, W1K 6DJ

Telephone: 44 (020) 7323-4747

Fax: 44 (020) 7629-4414

E-mail: amckenzie@fladgate.com

Legal Advice on U.K. and Offshore Tax, Trust, and Other Structures

Francis Jordan and Co.

3 Limpsfield Road

South Croydon, CR2 9LA

Telephone: 44 (0870) 443-8212

Fax: 44 (0870) 443-8213

E-mail: info@francisjordan.co.uk

Incorporation/Tax Services/Accounting

Global Fund Analysis

Fortune House, 7 Stratton Street

Mayfair, London, W1J 8LE

Telephone: 44 (020) 7355-2000

Fax: 44 (020) 7355-2300

E-mail: info@globalfundanalysis.com

Offshore Investment Advice

Goldsworth, John, LLB, LLM

The Mill Office

Wendens Ambo

Saffron Walden, Essex

Nr Cambridge CB11 4JX

Telephone: 44 (1799) 541152

Fax: 44 (1799) 541972

E-mail: trusts@dial.pipex.com

or

Goldsworth Chambers, 1st Floor South

10/11 Gray’s Inn Square

London WC1R 5JD

Telephone: 44 (020) 7405-7117

Fax: 44 (020) 7831-8308

E-mail: trust@dial.pipex.com

A Principal of Compass Asset Management

Gray’s Inn Tax Chambers

Gray’s Inn Chambers, Gray’s Inn

London, WC1R 5JA

Telephone: 44 (020) 7242-2642

Fax: 44 (020) 7831-9017

E-mail: grundy@itpa.org

International Tax Advice

Herbert Smith

Exchange House, Primrose Street

London, EC2A 2HS

Telephone: 44 (020) 7374-8000

Fax: 44 (020) 7374-0888

U.K. and Offshore Tax Advice

Immigration Advisory Service

190 Great Dover Street

London, SEE 4YB

Telephone: 44 (020) 7357-7511

Fax: 44 (020) 7403-5857

Web site: www.iasuk.org

Securing U.K. Residence Status

International Company Formations Ltd.

International House

31 Church Road

APPENDIX 293

Hendon, London, NW4 4EB

Telephone: 44 (020) 8202-2333

Fax: 44 (020) 8202-2777

E-mail: accessco@btclick.com

Incorporation/Management/U.K. and Offshore

International Law Systems Limited

3rd Floor, 45–47 Cornhill

London, EC3V 3PD

Telephone: 44 (020) 7623-2288

Fax: 44 (020) 7623-2299

E-mail: ilslondon@ils-world.com

Web site: www.ils-world.com

Offshore Incorporations and Management

International Registries (U.K.) Ltd.

Northumbrian House, 2nd Floor

14 Devonshire Square

London, EC2M 4YT

Telephone: 44 (020) 7247-8782

Fax: 44 (020) 7247-8771

E-mail: London@register-iri.com

Incorporation/Management/Maritime Services

International Tax Solutions

105 Baker Street

London, W1U 6NY

Telephone: 44 (020) 7487-3493

Fax: 44 (020) 7935-5087

E-mail: info@internationaltaxsolutions.com

Expatriate Tax and Financial Services

Intertrust (U.K.) Limited

No. 2 Babmaes Street

London, SW1Y 6NT

Telephone: 44 (020) 7930-7111

Fax: 44 (020) 7930-7444

E-mail: paolodifilippo@intertrustgroup.com

International Trust Services

Intrust Ltd.

38 Wigmore Street

London, W1O 2HA

294 APPENDIX

Telephone: 44 (020) 7467-4000

Fax: 44 (020) 7467-4081

Offshore Incorporations/Management/International Tax Planning

James McNeile, Solicitor

Farrer & Co

66 Lincoln’s Inn Fields

London, WC2A 3LH

Telephone: 44 (020) 7242-2022

Fax: 44 (020) 7242-9899

E-mail: enquiries@farrer.co.uk

U.K. Residency and Taxation

Jeffreys Henry

Finsgate, 5/7 Cranwood Street

London, EC1V 9EE

Telephone: 44 (020) 7309-2222

Fax: 44 (020) 7309-2309

E-mail: adb@jeffreyshenry.com

Offshore Incorporations and Financial Strategies

John Sturgeon, JD

Telephone: 44 (1624) 617050

Fax: 44 (1624) 617051

E-mail: Dakota@enterprise.net

U.S. Attorney/Offshore Assistance

Jordans Limited

21 St. Thomas Street

Bristol, BS1 6JS

Telephone: 44 (0117) 923-0600

Fax: 44 (0117) 923-0063

E-mail: international@jordans.co.uk

Web site: www.jordans.uk.com

Incorporation/Management/Trusts/Accounting/United Kingdom

and Offshore

Lawrence Graham

190 Strand

London, WC2R 1JN

Telephone: 44 (020) 7379-0000

Fax: 44 (020) 7379-6854

E-mail: info@lawgram.com

Web site: www.lawgram.com

Wealth Preservation/Trusts/Tax Advice

Mary Tait, Investment Manager

Lorne House Trust Limited

Lorne House, Castletown, Isle of Man, British Isles IM9 1AZ

Telephone: 44 (0) 1624-822952

E-mail: general@lorne-house.com

Web site: www.lorne-house.com

Founded in 1982 by Ronald Buchanan

Investment Management/Trust and Corporate Services

Macfarlanes

10 Norwich Street

London, EC4A 1BD

Telephone: 44 (020) 7831-9222

Fax: 44 (020) 7831-9607

E-mail: john.rhodes@macfarlanes.com

Wealth Preservation Strategies

Maitland International (Maitland & Co., Consulting Division)

5th Floor, 44–48 Dover Street

London, W1S 4NX

Telephone: 44 (020) 7344-7500

Fax: 44 (020) 7344-7555

E-mail: London@maitlandco.com

Web site: www.maitlandgroup.com

International Accounting Services

Marshall J. Langer, JD

c/o Shutts & Bowen

43 Upper Grosvenor Street

London W1X 9PG

Telephone: 44 (171) 493-4840

Fax: 44 (171) 493-4299

E-mail: mjlanger@aol.com

International Tax Specialist

Mayer, Brown, Rowe & Maw

11 Pilgrim Street

London, EC4V 6RW

Telephone: 44 (020) 7248-4282

Fax: 44 (020) 7248-2009

296 APPENDIX

E-mail: London@eu.mayerbrownrowe.com

International Corporate Finance/Legal

MeesPierson Intertrust Ltd.

2 Babmaes Street

London, SW1Y 6NT

Telephone: 44 (020) 7930-7111

Fax: 44 (020) 7930-7444

Private Banking and Trust Services

Mills & Reeve

Francis House, 3/7 Redwell Street

Norwich, Norfolk, NR2 4TJ

Telephone: 44 (01603) 660155

Fax: 44 (01603) 633027

Offshore Tax Planning

Moore Stephens

St. Paul’s House, Warwick Lane

London, EC4P 4BN

Telephone: 44 (020) 7334-9191

Fax: 44 (020) 7248-3408

E-mail: postmaster@moorestephens.com

International Tax Planning for the Wealthy

Morgan & Morgan

20–22 Queen Street, Meadows House

Mayfair, London, W1J 5PR

Telephone: 44 (020) 7493-1978

Fax: 44 (020) 7493-1979

E-mail: London@morimor.com.

Offshore Incorporations/Management/Fiduciary/Tax Strategies

Morton Fisher

5 Center Court, Vine Lane

Halesowen, West Midlands, B63 3EB

Telephone: 44 (0121) 550-0777

Fax: 44 (0121) 550-6888

E-mail: alan.neal@mfsolicitors.com

Offshore Trusts/Legal Specialists in Taxation and Finance

Mundays

Cedar House

78 Portsmouth Road

APPENDIX 297

Cobham, Surrey, KT11 1AN

Telephone: 44 (01932) 590500

Fax: 44 (01932) 590220

E-mail: hub@mundays.co.uk

Comprehensive Corporate & Commercial Law/Private Wealth

Preservation

Newton Investment Management

71 Queen Victoria Street

London, EC4V 4DR

Telephone: 44 (020) 7332-9000

Fax: 44 (020) 7332-5532

Global Discretionary Wealth Management

Nicholson Graham & Jones

110 Cannon Street

London, EC4N 6AR

Telephone: 44 (020) 7648-9000

Fax: 44 (020) 7648-9001

E-mail: info@ngj.co.uk

Web site: www.ngj.co.uk

U.K. and International Tax Planning

Paris Smith & Randall

Number 1 London Road

Southampton, SO15 2AE

Telephone: 44 (023) 8048-2482

Fax: 44 (023) 8063-1835

Offshore Trusts/Offshore Investments

Pearse Trust International Limited

4th Floor, Queens House

55–56 Lincoln’s Inn Fields

London, WC2A 3LJ

Telephone: 44 (020) 7421-7733

Fax: 44 (020) 7421-7711

E-mail: info@pearse-trustint.com

Web site: www.pearse-trust.ie

U.K. and Offshore Incorporations/Trusts

Penningtons

Bucklersbury House

83 Cannon Street

London, EC4N 8PE

Telephone: 44 (020) 7457-3000

Fax: 44 (020) 7457-3240

U.K. and Offshore Trusts/Tax Advice

Pinsent Curtis Biddle

3 Colmore Circus

Birmingham, B4 6BH

Telephone: 44 (0121) 200-1050

Fax: 44 (0121) 626 -1046

E-mail: stephen.pallister@pinsents.com

International Tax Planning/Offshore Investments

PricewaterhouseCoopers

1 Embankment Place

London, WC2N 6RH

Telephone: 44 (020) 7804-5260

Fax: 44 (020) 7804-2299

E-mail: peter.cussons@uk.pwcglobal.com

International Tax and Legal Advisors

Proform Offshore Limited

Thurston House, 80 Lincoln Road

Peterborough, PE1 2SN

Telephone: 44 (01733) 763023

Fax: 44 (020) 7900-2523

E-mail: sales@proform.co.uk

Web site: www.proform.co.uk

Offshore Incorporations/Management

Radcliffes Le Brasseur

5 Great College Street, Westminster

London, SW1P 3SJ

Telephone: 44 (020) 7222-7040

Fax: 44 (020) 7222-6208

U.K. and Offshore Trusts Tax and Financial Planning

Rawlinson & Hunter

Eagle House, 110 Jermyn Street

London, SW1Y 6RH

Telephone: 44 (020) 7451-9000

Fax: 44 (020) 7451-9090

E-mail: james.kelly@rawlinson-hunter.com

U.K. and Offshore Tax and Financial Advice/Legal

Richard Kennedy Guelff

371 Wimbledon Park Road

London, SW19 6PE

Telephone: 44 (020) 8788-9282

Fax: 44 (020) 8789-2454

Offshore Trusts/Legal

Rooks Rider

Challoner House

19 Clerkenwell Close

London, EC1R ORR

Telephone: 44 (020) 7689-7000

Fax: 44 (020) 7689-7001

E-mail: lawyers@rooksrider.co.uk

Offshore Trusts/International Tax Planning

Sarasin Investment Management Limited

Sarasin House, 37–39 St. Andrew’s Hill

London, EC4V 5DD

Telephone: 44 (020) 7236 -3366

Fax: 44 (020) 7248-0173

International Investment Management

Schnecker Van Syk & Pearson

3rd Floor, Prince Rupert House

64 Queen Street

London, EC4R 1AD

Telephone: 44 (020) 7329-2600

Fax: 44 (020) 7329-2601

International Law Firm/Management and Financial Strategies

Sherman & Partners, Chartered Accountants

Suite 4, Harcourt House

19A Cavendish Square

London, W1M 9AD

Telephone: 44 (020) 7290-0100

Fax: 44 (020) 7290-0101

E-mail: steven@shermanandpartners.com

U.K. Tax Strategists

Simmons & Simmons

CityPoint, 1 Ropemaker Street

London, EC2Y 9SS

Telephone: 44 (020) 7628-2020

Fax: 44 (020) 7628-2070

International Tax and Legal Advisors

Somers Baker Prince Kurz

Premier House

45 Ealing Road

Wembley, Middlesex, HAO 4BA

Telephone: 44 (020) 8903-0337

Fax: 44 (020) 8795-2240

E-mail: support@sbpk.co.uk

Incorporation/Management/Offshore Structures/U.K. and Ireland

Sothebys, Tax & Heritage Department

34–35 New Bond Street

London, W1A 2AA

Telephone: 44 (020) 7293-5335

Fax: 44 (020) 7293-5965

E-mail: jamie.jowitt@sothebys.com

Art Experts

Sovereign Corporate & Fiscal Services Limited

40 Craven Street

London, WC2N 5NG

Telephone: 44 (020) 7389-0555

Fax: 44 (020) 7930-1151

E-mail: uk@sovereigngroup.com

Web site: www.sovereigngroup.com

Offshore Tax Strategies

Stephenson Harwood

One, St. Paul’s Churchyard

London, EC4M 8SH

Telephone: 44 (020) 7329-4422

Fax: 44 (020) 7606 -0822

E-mail: info@shlegal.com

Web site: www.shlegal.com

International Legal and Financial Services

Stikeman, Elliott

Dauntsey House

4B Fredericks Place

London, EC2R 8AB

APPENDIX 301

Telephone: 44 (020) 7367-0150

Fax: 44 (020) 7367-0160

International Canadian Law Firm

Totalserve Management Limited

Queens House, 180 Tottenham Court Road

London, W1T 7PD

Telephone: 44 (020) 7907-1455

Fax: 44 (020) 7907-1456

E-mail: London@totalservecy.com

Web site: www.totalservecy.com

Incorporation/Management/Trusts/Fiduciary

Trident Trust Company (U.K.) Limited

7 Welbeck Street

London, W1G 9YE

Telephone: 44 (020) 7935-1503

Fax: 44 (020) 7935-7242

E-mail: uk@tridenttrust.com

Web site: www.tridenttrust.com

Offshore Incorporations/Trusts/Fund Structuring/Offices Worldwide

Turcan Connell

Princes Exchange, 1 Earl Grey Street

Edinburgh, EH3 9EE

Telephone: 44 (0131) 228-8111

Fax: 44 (0131) 228-8118

Offshore Tax Specialists

Union Bancaire Privee

26 St. James’s Square

London, SW1Y 4JH

Telephone: 44 (020) 7369-1350

Fax: 44 (020) 7369-0460

Private Banking

Wedlake Bell

16 Bedford Street, Convent Garden

London, WC2E 9HF

Telephone: 44 (020) 7395-3000

Fax: 44 (020) 7836 -9966

E-mail: legal@wedlakebell.com

Web site: www.wedlakebell.com

Offshore Legal Services

Withers

16 Old Bailey

London, EC4M 7EG

Telephone: 44 (020) 7597-6000

Fax: 44 (020) 7597-6543

Web site: www.withers.worldwide.com

International Estate Planning

Wright Vigar & Co.

15 Newland,

Lincoln, LN1 1XG

Telephone: 44 (01522) 531341

Fax: 44 (01522) 546286

E-mail: Richard@wrightvigar.co.uk

Offshore Companies/Offshore Trusts

Wrigleys

19 Cookridge Street

Leeds, LS2 3AG

Telephone: 44 (0113) 244-6100

Fax: 44 (0113) 244-6101

Offshore Trusts

UNITED STATES

AJ Robbins, PC

216 16th Street, Suite 600

Denver, CO 80202

Telephone: (303) 321-1281

Fax: (303) 321-1288

E-mail: aj@ajrobbins.com

International Tax Preparation

Allen, Atkin & Clarkson LLC

1240 E. 1000 So. #10

St. George, UT 84760

Telephone: (435) 673-7603

Fax: (435) 656 -0809

E-mail: jratkin@infowest.com

Asset Protection and Tax Strategies

APPENDIX 303

Altheimer & Gray

One Bush Street, Suite 1200

San Francisco, CA 94104

Telephone: (415) 262-8650

Fax: (415) 262-8601

E-mail: Taylorg@Altheimer.com

Wealth Management/Global Tax Strategies/International Business Law

Arnold S. Goldstein & Associates P.A.

384 S. Military Trail

Deerfield Beach, FL 33442

Telephone: (954) 420-4990

Fax: (954) 698-0057

E-mail: asgoldstein@asgoldstein.com.

Offshore and Onshore Asset Protection/Estate Planning

Asset Strategies International Inc.

1700 Rockville Pike, Suite 400

Rockville, MD 20852

Telephone: (301) 881-8600

Fax: (301) 881-1936

E-mail: mcheckan@assetstrategies.com

Web site: www.assetstrategies.com

Precious Metals/Foreign Exchange/International Wire Transfers

ATC Trustees—U.S. Representative Office,

Schiltkamp International Consultants Inc.

24 West 71st Street

New York, NY 10023-4201

Telephone: (212) 579-4700

Fax: (212) 579-4710

E-mail: arrien@schiltkamp.com

Comprehensive Offshore and Financial Trustee Services

The Bennett Law Firm

200 Crescent Court, Suite 1375

Dallas, TX 75201

Telephone: (214) 756 -6315

Fax: (214) 853-5204

E-mail: jb@offshoreprotection.com

Offshore Asset Protection & Privacy Strategies

Berg & Duffy LLP

585 Stewart Avenue, Suite 540

Garden City, NY 11530

Telephone: (516) 228-0500

Fax: (516) 228-0350

E-mail: pjduffy@bergduffy.com

International Business Law

Capital Asset Management, LLC

27349 Jefferson Avenue, Suite 200

Temecula, CA 92590

Telephone: (909) 296 -9945

Fax: (909) 296 -9947

Offshore Companies and Trusts/Asset Protection/Mutual Funds

Capital Choice Inc.

7400 Carmel Executive Park #145

Charlotte, NC 28226

Telephone: (704) 542-5499

Fax: (704) 542-6925

E-mail: IFEP@mindspring.com

International Asset Protection Planning/Investment Advisors

Carnick & Company

675 Southpointe Court, Suite 102

PO Box 7

Colorado Springs, CO 80901-0007

Telephone: (719) 579-8000

Fax: (719) 579-8010

E-mail: craig@wealthadvisory.com

International Asset Protection

Chatsky, Michael, JD

Chatsky & Associates

4250 Executive Square, Suite 660

La Jolla, CA 92037

Telephone: (858) 638-4530

Fax: (858) 638-4535

E-mail: mgchatsky@aol.com

Offshore Legal Services

Citco Corporate Services Inc.

450 Lexinton Avenue, Suite 3320

New York, NY 10017

Telephone: (212) 599-5470

APPENDIX 305

Fax: (212) 599-5476

Offshore Incorporations/Offshore Trusts

Crosby & Farnum, a Professional Law Corporation

2785 Park Avenue

Santa Clara, CA 95050

Telephone: (408) 370-7500

Fax: (408) 984-5063

E-mail: matt@crosbyfarnum.com

Offshore Incorporations/Offshore Trusts

David A. Tanzer & Assoc. PC, Attorneys at Law

2121 N. Frontage Road, #209

Vail, CO 81657

Telephone: (970) 476 -6100

E-mail: datlegal@aol.com

Asset Protection/Trusts and Estates/Banking/Passports

Donald MacPherson, JD

7508 N. 59th Avenue

Glendale, AZ 85301

Telephone: (800)-BeatIRS, (800) 232-8477/(623) 209-2003

Web site: www.beatirs.com

Tax and Criminal Lawyer/Offshore Clients

Duke, J. Richard, JD, LLM

Duke Law Firm PC

400 Vestavia Parkway, Suite 100

Birmingham, AL 35216

Telephone: (205) 823-3900

Fax: (205) 823-2630

E-mail: Richard@assetlaw.com

Web site: www.assetlaw.com

Wealth Preservation/Domestic and International Taxation

Dunbar, Breitweiser & Company LLP

202 North Center Street

Bloomington, IL 61701

Telephone: (309) 827-0348

Fax: (309) 827-7858

E-mail: bbreitweiser@dbc-llp.com

Asset Protection and Business Income Tax Strategies

Eric Taylor & Associates P.C.

935 Gardenview Office Parkway

St. Louis, MO 63141

Telephone: (314) 995-3888

Fax: (314) 995-3856

E-mail: erictaylor@swbell.net

Offshore Estate and Tax Planning

Felipe, Marcell, JD

888 Brickell Avenue, 5th Floor

Miami, FL 33131

Telephone: (305) 381-8500

Fax: (305) 381-6225

E-mail: mfelipe@marcellfelipe.com

Web site: www.marcellfelipe.com

Offshore Asset Protection and Estate Planning

FMSI Group Trust

PO Box 801901

Dallas, TX 75380

Tel/Fax: (972) 492-9867

E-mail: fmsigrp@ont.com

Tax and Financial Planning/Accounting

Global Strategic Management

PO Box 6643

Annapolis, MD 21401

Telephone: (410) 224-2037

Fax: (410) 224-8229

Discretionary Account Management

Globalvest Management Company, LP

6000 Estate Charlotte Amalie, Suite 4

St. Thomas, 00802 U.S. Virgin Islands

Telephone: (340) 775-7700

Fax: (340) 777-3880

E-mail: una@globalvest.com

International Investment Advisor

Gary Scott

International Service Center

PO Box 157

Lansing, NC 28643

Fax: (336) 384-1577

E-mail: info@garyscott.com

Web site: www.garyscott.com

Investment Consultant

Grossman, Larry

Sovereign International Asset Management

2706 Alt. 19, Suite 114

Palm Harbor, FL 34683

Telephone: (727) 784-4841

Fax: (727) 784-6181

E-mail: lgrossman@worldwideplanning.com

Domestic and International Financial Planning

Guardian Financial Services Inc.

6621 E. Pacific Coast Highway, Suite 260

Long Beach, CA 90803

Telephone: (562) 431-1140

Fax: (562) 684-4634

Web site: www.guardianfinance.com

Offshore Financial Services

Haddleton & Associates, PC

251 South Street

PO Box 1298

Hyannis, MA 02601-1298

Telephone: (508) 771-3132

Fax: (508) 790-3760

Asset Protection Planning/Tax and Estate Planning

Hadley Donenberg, President

Haddon Corporation

2001 Churchill Lane

Highland Park, IL 60035

Telephone: (847) 831-2997

Fax: (847) 831-2998

E-mail: hdonenberg@aol.com

Offshore Incorporations/Management/Asset Protection/Offshore

Financial Services

Hebert Schenk P.C.

1440 E. Missouri Avenue, Suite 125

Phoenix, AZ 85014

308 APPENDIX

Telephone: (602) 248-8203

Fax: (602) 248-8840

E-mail: prr@hs-law.com

Offshore Asset and Estate Planning

Vernon K. Jacobs, CPA

PO Box 8194

Prairie Village, KS 66208

Telephone: (913) 362-9667

Fax: (913) 432-7174

E-mail: jacobs1@kc.rr.com

Web site: www.vernonjacobs.com

Domestic and Offshore Tax Planning

Jahde, Alan, LLM

Anderson & Jahde, PC

950 South Cherry Street, Suite 1000

Denver, CO 80222

Telephone: (303) 782-0003

Fax: (303) 691-9719

Offshore Legal Services

Jeffer, Mangels, Butler & Marmaro LLP

Two Embarcadero Center, 5th Floor

San Francisco, CA 94111

Telephone: (415) 398-8080

Fax: (415) 398-5584

International Estate and Tax Planning

Jeffery R. Matsen & Associates

5001 Birch Street

Newport Beach, CA 92660

Telephone: (949) 442-9191

Fax: (949) 442-9199

E-mail: jeff@jrmatsen.com

Web site: www.jrmatsen.com

Tax, Trust, and Estate Planning/Asset Protection

Karp & Genauer, PA

2 Alhambra Plaza, Suite 1202

Coral Gables, FL 33134

Telephone: (305) 445-3545

Fax: (305) 461-3545

E-mail: kandgpa@karpandgenauer.com

International Tax Planning

Kessler Development Corp.

980 N. Michigan Avenue #1125

Chicago, IL 60611

Telephone: (312) 642-9595

Fax: (312) 642-0733

Private Investment Banking/Asset Protection

Kutchins & Bishop, PA

3974 Tampa Road, Suite A

PO Box 1063

Oldsmar, FL 34677

Telephone: (813) 855-4663

Fax: (813) 855-4893

E-mail: kutchins@msn.com

Offshore Commercial and Estate Planning

Lampf, Lipkind, Prupis & Petigrow

80 Main Street, 3rd Floor

West Orange, NJ 07052

Telephone: (973) 325-2100

Fax: (973) 325-2839

Estate and Tax Planning/Asset Protection

Landman Law Firm, LLC

800 First Capitol Drive, Suite 200

St. Charles, MO 63301

Telephone: (636) 946 -0330

Fax: (636) 946 -3711

E-mail: nlandman@mail.win.org

Offshore Estate and Tax Planning/Asset Protection

Larsen & Risley, Attorneys at Law

3200 Park Center Drive, Suite 720

Costa Mesa, CA 92626

Telephone: (714) 540-1770

Fax: (714) 540-1020

E-mail: info@larsenandrisley.com

Offshore Legal Services

Law Offices of Robert D. Gillen Ltd.

400 E. Diehl Road, Suite 310

Naperville, IL 60563

Telephone: (630) 955-9400

Fax: (630) 955-9560

E-mail: bob@gillenlaw.com

Offshore Incorporations/Trusts/Asset Protection

Law Offices of Robert D. Gillen Ltd.

7500 Pinnacle Peak Road, Suite A106

Scottsdale, AZ 85255

Telephone: (480) 513-3300

Fax: (480) 513-3301

E-mail: bob@gillenlaw.com

Offshore Incorporations/Trusts/Asset Protection

Law Offices of Stephen A. Malley

12424 Wilshire Boulevard, Suite 1200

Los Angeles, CA 90025

Telephone: (310) 820-7772

Fax: (310) 820-8870

E-mail: samalley@earthlink.net

International Tax and Estate Planning/Asset Protection

Leeb Brokerage Services

500 Fifth Avenue, Suite 3120

New York, NY 10110

Telephone: (212) 653-1504

Fax: (212) 246 -3696

E-mail: engorge@leeb.net or engorge@att.net

Global Markets and Economies

Robert B. Martin Jr., JD

140 South Lake Avenue, Suite 249

Pasadena, CA 91101

Telephone: (626) 793-8500

Fax: (626) 793-8779

E-mail: petrose@aol.com

Offshore Legal Services

The McKiernan Law Firm

21 Santa Rosa Street

San Luis Obispo, CA 93405

Telephone: (805) 541-5411

Fax: (805) 544-8329

E-mail: jamesmck@pacbell.ne

International Estate and Asset Protection Planning

Mary Simon

Attorney at Law

Vigal & Simon Inc.

One Union Square Building

600 University, Suite 2401

Seattle, WA 98101

Telephone: (206) 728-5150

Fax: (206) 728-5140

E-mail: vigalsimon@aol.com

A Principal of Compass Asset Management/International Tax and

Estate Lawyer

Matheson Financial Services

4501 Tamiami Tr. N. #200

Naples, FL 34103

Telephone: (941) 403-8727

Fax: (941) 659-0459

E-mail: Matheson@matheson-financial.com

Offshore Trusts and Annuities/Investment Specialist/CPA

M. R. Weiser & Co, LLP

135 West 50th Street

New York, NY 10020-1299

Telephone: (212) 812-7000

Fax: (212) 375-6888

Sophisticated Tax and Financial Planning

Osborne & Helman LLP

301 Congress Avenue, Suite 1910

Austin, TX 78701

Telephone: (512) 542-2000

Fax: (512) 542-2011

E-mail: deosborne@osbornehelman.com

Offshore Services to High Net Worth Individuals

Pickering Law Corporation

1415 Placer Street

PO Box 992200

Redding, CA 96099

Telephone: (530) 241-5811

Fax: (530) 241-3145

E-mail: pickering@c-zone.net

Offshore Incorporations/Trusts/Foundations/Partnerships

Jeffrey J. Radowich, JD

Veneable, Baetjer & Howard

2 Hopkins Plaza, Suite 800

Baltimore, MD 21202

Telephone: (410) 244-7516

Fax: (410) 244-7742

Offshore Legal Services

Reed Smith LLP

435 Sixth Avenue

Pittsburgh, PA 15219-1886

Telephone: (412) 288-4046

Fax: (412) 288-3063

E-mail: jummer@rssm.com

International Financial and Estate Planning

Richard M. Colombik, JD, CPA

International Tax Associates

1111 Plaza Drive, Suite 430

Schaumburg, IL 60173

Telephone: (847) 619-5700

Fax: (847) 619-0971

E-mail: rcolombik@colombik.com

Comprehensive Domestic and Offshore Estate and Tax Strategies

Ron Holland

Toll free: (888) 550-8779

Fax: (828) 681-8412

E-mail: ronholland@compuserve.com

Web site: www.ronholland.com

International Financial Consultant/Author

Rothschild, Gideon, JD, CPA, CEP

Moses & Singer LLP

1301 Avenue of the Americas

New York, NY 10019

Telephone: (212) 554-7806

Fax: (212) 554-7700

E-mail: grothschild@mosessinger.com

Web site: www.mosessinger.com/attorneys/rothschild_g.shtml.

Offshore Legal Services

Schnecker Van Wyk & Pearson

9709 Counselor Drive

Vienna, VA 22181

Telephone: (603) 281-6112

Fax: (603) 853-5904

International Law Firm

Schwartz & Associates, PLLC

9302 Lee Highway, Suite 1100

Fairfax, VA 22031-1215

Telephone: (703) 218-2321

Fax: (703) 218-2160

E-mail: pschfamlaw@aol.com

International Tax and Estate Planning/Asset Protection

Timothy D. Scrantom, JD

180 East Bay Street

Charleston, SC 29401

Telephone: (843) 937-0110

Fax: (843) 937-4310

E-mail: tenstate@aol.com

Offshore Legal Services

Selwyn Gerber, CPA

Joint Managing Partner

Primeglobal LLC

Beverly Hills, CA 90210

Telephone: (310) 432-4382

E-mail: sg@primeglobal.com

Web site: www.primeglobal.com

Sulzner & Associates

101 West Broadway, Suite 1050

San Diego, CA 92101

Telephone: (619) 238-8550

Fax: (619) 696 -3550

E-mail: sulzner@sulzner.com

Offshore Estate Planning/Asset Protection

Swob, Damrath & Associates

11440 W. Bernardo Court, Suite 380

San Diego, CA 92127

Telephone: (858) 673-7500

Fax: (858) 673-9100

E-mail: info@swob.com

International Tax and Estate Planning

Terry Coxon, President

Passport Financial Inc.

PO Box 5697

Austin, TX 78701

(Also Office in Petaluma, CA)

Telephone: (512) 559-2122

Fax: (512) 559-0431

E-mail: Passport@jump.net

Offshore Trusts/Offshore Trust Information

Thomsen and Stephens, PA

2635 Channing Way

Idaho Falls, ID 83404

Telephone: (208) 522-1230

Fax: (208) 522-1277

E-mail: apttelford@ida.net

Offshore Estate and Asset Protection Planning

Timothy W. Holt, Attorney at law

16150 N. Arrowhead Ftn. Ctr. Drive, Suite 185

Peonz, AZ 85381

Telephone: (623) 435-8103

Fax: (623) 934-1576

Offshore Structures Designed to Defer Capital Transfers

Trident Corporate Services Inc.

3210 Peachtree Road, NE

Atlanta, GA 30305

Telephone: (404) 233-5275

Fax: (404) 233-9629

E-mail: usa@tridenttrust.com

Offshore Company, Trust and Mutual Fund Services

Union Bancaire Privee Asset Management LLC

630 Fifth Avenue, 27th Floor

New York, NY 10011

Telephone: (212) 218-6750

Fax: (212) 218-6755

Asset Management

Vincent H. Miller

Moses & Singer LLP

1301 Avenue of the Americas

New York, NY 10019

Telephone: (212) 554-7806

Fax: (212) 554-7700

E-mail: Rothschild@mosessinger.com

Offshore Legal Services

Walter Weiss, A Law Corporation

1901 Avenue of the Stars, Suite 1200

Los Angeles, CA 90067

Telephone: (310) 553-7019

Fax: (310) 557-0750

E-mail: wwwapt@earthlink.net

International Tax Planning/Asset Protection