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Adrian Briggs (2014). Private international law in English courts. OUP. para 3.178. ISBN 9780198713739.
R v Brown [1993] UKHL 19 Christina v R [2003] UKPC 47 [2007] EWHC 2402 Credit Suisse v Stichting Vestia [2014] EWHC 3103 (Comm) (3 October 2014) List of Privy Counsellors (1952–present) File:Royal_Coat_of_Arms_of_the_United_Kingdom.svg File:Royal_Arms_of_the_United_Kingdom_(Privy_Council).svg File:Middlesex.guildhall.london.arp.jpg Wikipedia talk:Caribbean Wikipedians' notice board Long service awards: Wikipedia:Service awards and User:DBD/Userboxes/Wikipedia {{Use British English}} {{Talk header}}
{{cite web|url= http://www.animenewsnetwork.com/|title=''Kanokon''|publisher=[[Anime News Network]]|date=[[November 18]] [[2007]]|accessdate=2007-01-02}} {{cite web|url=http://www.nunogomes.co.za/rec.htm|title=Verified dives below 200 metres|accessdate=2008-06-14}} 2019 general election draft UPDATE: The ruling National Democratic Party won in convincing fashion, and had secured victory early in the night solely on the basis of the district seats (results for the at-large seats take longer to count and normally only come in the next day). In the event, the NDP won all four at-large seats as well to complete a landslide victory, becoming the first party to win back-to-back elections in the British Virgin Islands since the Virgin Islands Party achieved the feat in the 1999 general election. The NDP's margin of victory (9 seats) and share of the total votes cast (60.2%) were both records for an election.
Previously incumbent candidates are marked in bold where applicable. [1]
Incumbent Andrew Fahie (VIP) was unable to contest the seat due to his ongoing legal issues. Outside of by-elections, only two candidates have ever won the D1 seat - Andrew Fahie and Lavity Stoutt.
Incumbent Melvin Turnbull defends the seat he won at the previous two elections.
Incumbent Julian Fraser won the previous six election in the District.
Incumbent Mark Vanterpool (NDP) stood down after winning the D5 seat five times in six elections.
Incumbent Kye Rymer defends his seat against political newcomer, Marvin Blyden.
Incumbent Alvera Maduro-Caines won her third consecutive election, but later switched parties. She now faces a challenge by former NDP party leader, Myron Walwyn.
Incumbent Natalio Wheatley faces no party-affiliated challengers in his re-election bid.
Marlon Penn, leader of the NDP, is aiming to win his fourth consecutive contest, in what has been a Penn family stronghold.
D9 typically attracts more candidates than other seats, and Vincent Wheatley looks to defend his seat amid a crowded field.
The VIP candidates won all four of the at-large seats at the previous election. Three candidates return. Through end of 2018 season [2]
* Carey Olsen was formed by the merger of two roughly equivalent sized firms from Jersey and Guernsey {{User:DBD/Userboxes/Wikipedia/User Experienced and Established}} <div style="float: left; border: 1px solid #CCCC00; margin: 1px;"> {| cellspacing="0" style="width: 238px; background: #FFFFBB;" | style="background: #CCCC00; color: #000000; font-size: 10pt; height: 45px; padding-right: 1px; text-align: center; width: 45px;" | [[Image:Editor - gold ribbon - 3 pips.jpg|46px]] | style="font-size: 8pt; padding: 4pt; line-height: 1.25em; color: #000000; border: 1px solid #CCCC00;" | This editor is [[Wikipedia:Service awards#Experienced and Established Editor (or Grognard Extraordinary)|Experienced and Established]], and is entitled to display this '''Experienced and Established Editor Badge''' |}</div> {{User:DBD/Userboxes/Wikipedia/User Apprentice}} In terms of terminology, confusion sometimes arises as to the level of distinction between " tax havens" and offshore financial centres. One commentator has gone so far as to suggest that offshore financial centre is simply "a politically correct term for what used to be called a tax haven.". [1] There is some merit in the suggestion: one of the leading texts on the subject, by Milton Grundy ( ISBN 0 421 58590 0), was first published in 1969 under the title Tax Havens: A World Survey, which title was retained with small changes until the 6th edition in 1993, which was entitled Grundy's Tax Havens-Offshore Business Centres: A World Survey. The 7th edition published in 1997 was entitled Offshore Business Centres: A World Survey. Nonetheless there is a distinction to be drawn between the two terms, although there may be considerable overlap in the jurisdictions which can described as one or other. Tolley's Offshore Service ( ISBN 040694251X) suggests that Bahamas, Bermuda, the British Virgin Islands, the Cayman Islands, Gibraltar, Guernsey, the Isle of Man, Jersey and Liechtenstein would probably fit on almost any definition of each list. However, jurisdictions such as Delaware and Dubai may be offshore financial centres without being tax havens, and jurisdictions such as Vanuatu may be tax havens without being offshore financial centres. Part of the difficulty usually stems from the fact that both terms have evolved over the years and have a fluid meaning. Tax havens were originally thought of as low tax jurisdictions to which wealthy individuals could retire and avoid taxation. Now personal residence as a means of avoiding tax is much less common, and a "tax haven" is usually used to either refer to a low tax or no-tax jurisdiction, or jurisdictions who structure their legal architecture to facilitate the mitigation of tax liabilities in third countries. However, the term "tax haven" is also used sometimes in a perjorative fashion, suggesting that a jurisdiction which facilitates cross-border financial crime or unlawful tax evasion. [2] In their 1998 report, OECD dedicated fully half of their criterea for identifying a jurisdiction as a tax haven to issues such as "lack of effective exchange of information" and "lack of transparency", and put very little emphasis on tax indicating only that "no or nominal taxation is the starting point..." [3] By contrast term offshore financial centre reflects the broader scope of financial services offered within those jurisdictions. [4] For example, Bermuda (which often refers to itself as the first offshore financial centre) now has a relatively minor role in international tax structuring, but a booming economy based on offshore reinsurance markets and management of collective investment vehicles. But it is probably correct to note that most jurisdictions which label themselves as offshore financial centres, also tend to be tax havens by most popular definitions.
<right>This text appears on the right</right>
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|
Legis |
Talkpage |
Sandbox |
Main contributions |
Who am I? |
Countries I have visited |
Where I live |
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Adrian Briggs (2014). Private international law in English courts. OUP. para 3.178. ISBN 9780198713739.
R v Brown [1993] UKHL 19 Christina v R [2003] UKPC 47 [2007] EWHC 2402 Credit Suisse v Stichting Vestia [2014] EWHC 3103 (Comm) (3 October 2014) List of Privy Counsellors (1952–present) File:Royal_Coat_of_Arms_of_the_United_Kingdom.svg File:Royal_Arms_of_the_United_Kingdom_(Privy_Council).svg File:Middlesex.guildhall.london.arp.jpg Wikipedia talk:Caribbean Wikipedians' notice board Long service awards: Wikipedia:Service awards and User:DBD/Userboxes/Wikipedia {{Use British English}} {{Talk header}}
{{cite web|url= http://www.animenewsnetwork.com/|title=''Kanokon''|publisher=[[Anime News Network]]|date=[[November 18]] [[2007]]|accessdate=2007-01-02}} {{cite web|url=http://www.nunogomes.co.za/rec.htm|title=Verified dives below 200 metres|accessdate=2008-06-14}} 2019 general election draft UPDATE: The ruling National Democratic Party won in convincing fashion, and had secured victory early in the night solely on the basis of the district seats (results for the at-large seats take longer to count and normally only come in the next day). In the event, the NDP won all four at-large seats as well to complete a landslide victory, becoming the first party to win back-to-back elections in the British Virgin Islands since the Virgin Islands Party achieved the feat in the 1999 general election. The NDP's margin of victory (9 seats) and share of the total votes cast (60.2%) were both records for an election.
Previously incumbent candidates are marked in bold where applicable. [1]
Incumbent Andrew Fahie (VIP) was unable to contest the seat due to his ongoing legal issues. Outside of by-elections, only two candidates have ever won the D1 seat - Andrew Fahie and Lavity Stoutt.
Incumbent Melvin Turnbull defends the seat he won at the previous two elections.
Incumbent Julian Fraser won the previous six election in the District.
Incumbent Mark Vanterpool (NDP) stood down after winning the D5 seat five times in six elections.
Incumbent Kye Rymer defends his seat against political newcomer, Marvin Blyden.
Incumbent Alvera Maduro-Caines won her third consecutive election, but later switched parties. She now faces a challenge by former NDP party leader, Myron Walwyn.
Incumbent Natalio Wheatley faces no party-affiliated challengers in his re-election bid.
Marlon Penn, leader of the NDP, is aiming to win his fourth consecutive contest, in what has been a Penn family stronghold.
D9 typically attracts more candidates than other seats, and Vincent Wheatley looks to defend his seat amid a crowded field.
The VIP candidates won all four of the at-large seats at the previous election. Three candidates return. Through end of 2018 season [2]
* Carey Olsen was formed by the merger of two roughly equivalent sized firms from Jersey and Guernsey {{User:DBD/Userboxes/Wikipedia/User Experienced and Established}} <div style="float: left; border: 1px solid #CCCC00; margin: 1px;"> {| cellspacing="0" style="width: 238px; background: #FFFFBB;" | style="background: #CCCC00; color: #000000; font-size: 10pt; height: 45px; padding-right: 1px; text-align: center; width: 45px;" | [[Image:Editor - gold ribbon - 3 pips.jpg|46px]] | style="font-size: 8pt; padding: 4pt; line-height: 1.25em; color: #000000; border: 1px solid #CCCC00;" | This editor is [[Wikipedia:Service awards#Experienced and Established Editor (or Grognard Extraordinary)|Experienced and Established]], and is entitled to display this '''Experienced and Established Editor Badge''' |}</div> {{User:DBD/Userboxes/Wikipedia/User Apprentice}} In terms of terminology, confusion sometimes arises as to the level of distinction between " tax havens" and offshore financial centres. One commentator has gone so far as to suggest that offshore financial centre is simply "a politically correct term for what used to be called a tax haven.". [1] There is some merit in the suggestion: one of the leading texts on the subject, by Milton Grundy ( ISBN 0 421 58590 0), was first published in 1969 under the title Tax Havens: A World Survey, which title was retained with small changes until the 6th edition in 1993, which was entitled Grundy's Tax Havens-Offshore Business Centres: A World Survey. The 7th edition published in 1997 was entitled Offshore Business Centres: A World Survey. Nonetheless there is a distinction to be drawn between the two terms, although there may be considerable overlap in the jurisdictions which can described as one or other. Tolley's Offshore Service ( ISBN 040694251X) suggests that Bahamas, Bermuda, the British Virgin Islands, the Cayman Islands, Gibraltar, Guernsey, the Isle of Man, Jersey and Liechtenstein would probably fit on almost any definition of each list. However, jurisdictions such as Delaware and Dubai may be offshore financial centres without being tax havens, and jurisdictions such as Vanuatu may be tax havens without being offshore financial centres. Part of the difficulty usually stems from the fact that both terms have evolved over the years and have a fluid meaning. Tax havens were originally thought of as low tax jurisdictions to which wealthy individuals could retire and avoid taxation. Now personal residence as a means of avoiding tax is much less common, and a "tax haven" is usually used to either refer to a low tax or no-tax jurisdiction, or jurisdictions who structure their legal architecture to facilitate the mitigation of tax liabilities in third countries. However, the term "tax haven" is also used sometimes in a perjorative fashion, suggesting that a jurisdiction which facilitates cross-border financial crime or unlawful tax evasion. [2] In their 1998 report, OECD dedicated fully half of their criterea for identifying a jurisdiction as a tax haven to issues such as "lack of effective exchange of information" and "lack of transparency", and put very little emphasis on tax indicating only that "no or nominal taxation is the starting point..." [3] By contrast term offshore financial centre reflects the broader scope of financial services offered within those jurisdictions. [4] For example, Bermuda (which often refers to itself as the first offshore financial centre) now has a relatively minor role in international tax structuring, but a booming economy based on offshore reinsurance markets and management of collective investment vehicles. But it is probably correct to note that most jurisdictions which label themselves as offshore financial centres, also tend to be tax havens by most popular definitions.
<right>This text appears on the right</right>
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