Index

• Author: Rose-Marie B Antoine
• Profession: PhD, is an Attorney-at-Law and Senior Lecturer in the Faculty of Law, University of the West Indies, Cave Hill campus as well as Programme Director of the Faculty?s LL.M. Programme
• Pages: 235-240

235

Index

Index

A

Ad Hoc Group of Experts on Tax Treaties

between Developed and Developing

Countries, 67

Andean Pact Countries, 76 n.7; model of

double taxation agreement, 68

Anderson, Denyse and Michael: case of, 8

Anti-money laundering prevention

planning, 217-221; compliance testing

in, 214-216; and due diligence, 217;

features of a compliance program, 218-

221; prevention of computer crimes,

221-225; private sector in, 216-217;

strategies to integrate, with financial

services policy, 211-217

Antigua and Barbuda: European Union

Bank, 203; International Business

Corporations

Australia: and residence based economic

citizenship programme, 51

Australia Securities Commission v. Cooke,

120

Authority, 203

B

Bahamas, the: Money Laundering,

(Proceeds of Crime) Act 1995, 13;

offshore banking centres in, 13

Bankruptcy Code [USA], 107

Bankruptcy Law: transfer of assets and,

112-113

Barbados: captive insurance industry in,

23-35; Companies (Amendment) Act,

2001-30 [Barbados], the, 24; Exempt

Insurance Act 1983-9, 26; and the

OECD, 31; offshore banking centres in,

13; US-Barbados Income Tax

Convention, 34

Barbados Treaty, the. See US-Barbados

Income Tax Convention

Barclays Bank v. Kenton Capital, 121

Belgium: and residence based economic

citizenship programme, 51

Belize: and immediate citizenship, 39; and

non-residence based citizenship

programme, 45-46

Bermuda: in development of the captive

insurance industry, 21-22

Blackman, Sir Courtney: endowment of

chair to honour, 4

Bridge Trust Co., 126

British Virgin Islands: and concept of

international business company, ix

Business practice: transparency,

accountability, and due diligence in, 6

C

Canada: and residence based economic

citizenship programme, 52-53; tax issues

of, 32-33

Cape Verde: and non-residence based

citizenship programme, 46

Captive insurance industry: advantages of,

in Barbados, 24-26; in Barbados, 23-

35; categories of, in Barbados, 22, 23-

24; challenges of, 17-18; history and

development of, 21-22; and the IRS, 34-

35; legislation for, in Barbados, 26-27;

licensing of, 16; range of activities of, 17;

regulation of, 27-29; tax issues and, 29-

31

Caribbean Financial Action Task Force

(CFATF): on due diligence, 181;

recommendations of, regarding money

laundering, 28; role and functioning of,

184-189