Please, be adviced that:
Deadline for submission of revised papers approved for presentation at the International Conference .
Three winners will be selected by the commision of experts and qualify for free registration fees at the Forum. The organizator is unable to reimburse travel and other expenses of participants.
All papers must be submitted in English. To assist authors in preparing papers, the review criteria for
the peer review of papers are summarized below. Compliance with the manuscript formatting guidelines presented in the following sections will minimize delays for authors, peer reviewers, and staff and will facilitate subsequent revision of papers for publication.
• The abstract should concisely convey the content of the paper. • The text should be written in simple, concise, and effective English. • The content of the paper should be new or original, deal with issues that are timely, and have lasting value. • Coverage of the subject should be complete, well organized, and supported by understandable and useful tables, figures, and references.
• Data presented must be valid, and the research methods described should be appropriate for the studies reported. • Conclusions should be valid, appropriate, and properly supported. • If the paper addresses government policies, programs, or procedures, the author should offer conclusions and recommendations in a way that recognizes sensitivities and alternative approaches. • The paper must be useful to practitioners or researchers or both.
• Papers in which special interests are advocated, papers that are of a commercial nature, and papers that deal with subject matter outside the general area of interest of this Forum will not be considered. • The content must not have been published elsewhere. In some cases, however, this Forum may accept papers that have been submitted to or published by other organizations, provided that the publication has had limited distribution and that the author has secured the necessary clearances and permissions. Such cases are handled individually; the author should contact the Forum coordinator.
Authors must secure necessary clearances and written permissions for presentation or publication from any contracting or supervisory agencies involved in the research or from holders of copyrights on material used in the paper.
The length of each paper, including the abstract, text, references, figures, and tables, must not exceed 7,500 words.
The name, affiliation, complete mailing address—an accurate and functional mail delivery location—telephone number, fax number, and e-mail address for each author must be listed on the title page.
Organization of Manuscript
Submit the manuscript in a single electronic file organized in the following sequence • Title page, including submission date, word count, and author names, affiliations, addresses, phone numbers,and e-mails (please indicate corresponding author); • Abstract; • Body of paper, with figures and tables embedded in the text, as close as possible to the related text; • Acknowledgment (if any); and • References.
Authors must convert their papers to PDF format before submission to the website.
Authors are reminded that the best way to avoid last-minute complications is to submit their paper well before the deadline. Authors are required to line-number the text of their papers before converting the files to PDF. Line numbering will facilitate the review process.
Tips for line numbering:
1. Check word processing Help for instructions on document line-numbering—starting at 1, counting by 1, and restarting each page.
2. For example, in Microsoft Word 2010, insert line numbers as follows:
– Click on the Page Layout tab of the menu bar; then click on Page Setup, which will bring up the Page Setup box.
– Click on the Layout tab in the Page Setup box; click on the Line Numbers button at the bottom left; click on Add Line Numbering; select the options to Start at 1, Auto, and Count by 1; and select the option to Restart each page.
Tips for converting files to PDF:
1. Line numbering—Turn on document line numbering before converting to PDF.
2. Fonts—Use Times New Roman, no smaller than 10 points, as described in the section on manuscript page setup. Any nonstandard fonts must be embedded into the PDF file.
3. Charts—Click on Paste to insert charts or images from other applications into the Word document. Do not use Paste Link.
4. Equations—Check the equations to make sure that symbol substitution has not occurred in the conversion to PDF.
5. Images—Whenever possible, use the JPEG image format (.jpg) instead of the bitmap format (.bmp), because JPEG images are compressed.
6. Track changes—Make sure that all changes are accepted before converting to PDF. If changes have not been accepted, the markup will appear in the converted document.
7. Check the converted PDF for accuracy and for font and formatting problems before submitting the file .
1. A free market development model.
Is the classic liberal model of development still relevant for small countries? What impact does this model have on other aspects such as the rule of law, markets, fiscal policy, governmental institutions, legal institutions, government transparency and individual freedom?
2. Personal freedom and financial privacy.
Is financial privacy now a priviledge rather than an individual right? What is at stake when the fight against money laundering and tax evasion is done at the expense of financial privacy? What kind of impact will the change in global public opinion and developed countries’ policies have on their citizens and their economies? Is there another way to do this without exacting the costs on due process and privacy?
3. The tax policies of OECD.
What has been the motivation of the OECD to pursue tax harmnozation and tax base erosion? Has fiscal competition lost its place as a viable economic policy to increase economic growth and accelerate innovation and investment? What are the effects of applying these concepts on low tax jurisdictions and on high tax jurisdictions? How can small countries remain competitive, attract investment and work within the system under OECD regulations? What role will onshore jurisdictions play in some OECD countries?
4. Financial Action Task Force (FATF): Fighting crime without hurting the innocent.
One the major philosophical breakthroughs of the liberal democratic model is the respect to due process and competent authority. How does this ideal survive FATF regulations and fiscal phishing expeditions regardless of reasonable evidence that warrants the solicitation of private financial information? How do small countries attract investments in the face of these costly regulations?
5. FACTA and the Clinton List.
TWhat is the impact of FATCA on the average american american citizen doing business in foreign countries? What is the impact of the average citizen in other countries? What is the legal foundation of OFAC lists regarding due process?
6. The successfull experiences of Small Countries.
Estonia, Ireland, Singapore, Lichtenstein, New Zealand, Switzerland…
A description of those countries successes, from a general point of view. Questions like: How they got there? What worked, what didn’t, what problems they face. How they remain competitive in the face of OECD, FATCA, FAFT, and other new regulatory burdens over financing. How can we translate these experiences to Latin America?
7. Attracting foreign investment with low tax jurisdiction.
Successful policies in the face of FATF or OECD. Study cases, policies, legislation. How former tax havens has converted to those new regulations and remained competitive?
8. The Future of Free Trade Zones.
Is there a future role for Free Trade Zones? Study cases.
9. The future of offshore services.
Is there a role in the future of offshore companies?
New services. Adapting to FATF, Basel and OECD regulations. Dealing with image problems, successful case studies and policies. Supervision issues.
10. The future of free small countries.
Can small countries become a haven for liberty?Can we create a Hanseatic league of small countries with low taxes and a freedom based development? Are collective actions possible?