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Germany released PAL/Region 0 DVD: it WILL NOT play on standard US DVD player. You need multi-region PAL/NTSC DVD player to view it in USA/Canada: LANGUAGES: German ( Dolby Digital 2.0 ) English ( Subtitles ) German ( Subtitles ) WIDESCREEN (1.78:1) SPECIAL FEATURES: Interactive Menu Scene Access SYNOPSIS: Over the last ten years a series of leaks of financial data have made politicians and public opinion in many Western democracies increasingly concerned about the tax optimisation practices of the wealthiest members of their society. In the shadow of the financial crisis public opinion has been calling for reform of banking privacy and international tax agreements. The subject has created diplomatic crises between nations and tensions in financial markets. One of the figures at the centre of the debate is the Franco-Italian banking IT technician Herv Falciani. In 2008 Herv Falciani left his job at the Swiss branch of HSBC taking with him - without authorisation - a hard-drive containing a database of 130 000 named bank accounts held by citizens from 180 countries. This database found its way into the hands of many world governments. The purpose of this film is to examine the tax debate in a critical and engaging but also a balanced way. ...Falciani s Tax Bomb: The Man Behind the Swiss Leaks ( Falciani s Tax Bomb )

First printing. 8vo. xx, 188 pp. Original binding. SIGNED by Boortz, Linder and Belinda Skelton on the half-title page. This is a tight, fine book in a bright, fine DJ.

The first complete guide to the Panama Private Interest Foundation after Law 526 rewrote the rules of international tax planning. On May 28 2026 Panama enacted Law 526 and quietly dismantled the assumptions behind decades of offshore structuring. The pure territorial exemption that made Panama famous is gone. Economic substance is now mandatory. And a 15% flat tax awaits every entity that cannot prove it qualifies. If you own advise on or are even considering a Panama foundation the strategy you relied on yesterday may already expose you today. Written by Mauro Savino an international tax lawyer based in Panama City with a decade spent advising entrepreneurs high-net-worth families investors and internationally mobile clients. This book turns a dense fast-moving reform into a clear practical framework you can actually use. No jargon for its own sake. No vague reassurance. Just the rules the numbers and the decisions you now have to make. What you will learn How the Panama Private Interest Foundation truly works: charter regulations council founder protector beneficiaries and asset protection Why Panama s territorial tax system changed and what the OECD BEPS framework and Action 5 forced Panama to do The three substance conditions every entity must meet to stay exempt: qualified people and infrastructure strategic decisions taken in Panama and real local operating costs How to outsource substance legally and what can and cannot be delegated Exactly how the new 15% flat tax is calculated with step-by-step worked examples What Law 526 means for United States holders: CFC rules Subpart F GILTI PFIC and U.S. reporting Dedicated chapters for Canadian Latin American (Peru Mexico Argentina Brazil) and European (Spain Switzerland EU ATAD) holders Beneficial ownership the UBO registry CRS and FATCA reporting AML/KYC duties and the tax authority s anti-abuse and disregard powers Intellectual property under the modified nexus approach permanent establishment risks and Panama s tax treaty network A clear before-and-after of the Panama model: the pre-2026 exempt income categories and how the old structure eroded under international pressure Compliance in practice: reporting through the income tax return corporate formalities and the penalties and enforcement that now apply A practical strategic decision matrix: build genuine substance accept the 15% tax or restructure plus transition planning for fiscal year 2027Who this book is for This is a practitioner s field manual for the post-Law 526 world written for tax advisors lawyers accountants wealth managers family offices fiduciaries and the sophisticated individuals and entrepreneurs who depend on Panamanian structures. Whether you manage a single foundation or a portfolio of cross-border vehicles you will finish with a clear view of your exposure and a concrete plan of action. Panama did not abolish the foundation. It changed the price of getting it wrong. The advisors who understand the new framework first will protect their clients win the conversations their competitors cannot and turn this reform into an advantage. Understand the new rules before your structure is tested by them. Scroll up get your copy today and mo