He has been Associate professor at St. Thomas University School of Law for 12 years, teaching courses such as Federal Income Tax; Corporations; Corporate Finance; and Wills and Trusts.

Charles Arthur Cain, MA FCIB TEP is an Economist and a Banker. Mr. Cain worked for various companies such as Barclays Bank DCO, this is an international bank in Africa, Caribbean and the Mediterranean, Alex Lawrie Factor limited, Slater Walter (Isle of Man) Ltd. where he was the Cheif Executive, and in 1975 he founded his own trust company Charles Cain & Co. Ltd. In 1995, Charles Cain became Editor of Offshore Investment, a widely read magazine catering for the practitionres in the offshore financial and fiduciary industry. Charles Cain has been active in Isle of Man politics, serving in the House of Keys, and playing an active part in Government, He is a well know figure on many politics, with forthright opinions, especially in economic matters and on the accountability of the need for training of Government officials with responsibility in economic and regulatory matters.

Charles Cain was appointed adjunct professor for St. Thomas University School of Law in 2000, teaching a course on International taxation. In 2001, he was appointed Visiting Professor at the Isle of Man International Business School. Charles Cain is a frequent writer and speaker, His most recent publication was published by Jordan's in 2003, 'Guarantee and Hybrid Companies in the Isle os Man', which examines the usage of such mutual companies in a International context.

Mr. Cantley is an Assistant Professor of Law (tenure track) at St. Thomas University School of Law. Mr. Cantley has taught four J.D. level courses, including Estate Planning (Spring, 2004), Property I (Fall, 2002), Property II (Spring, 2002) and Agency & Partnership (Spring, 2002). Mr. Cantley has taught several courses in the Graduate Tax Program (LL.M.), including: Thesis Seminar I (Fall, 2001),Offshore Financial Centers (Spring, 2002), International Tax Planning (Spring, 2002),Tax I (Fall, 2002 and Fall, 2003), Civil Tax Procedure (Fall, 2002), Tax II (Spring, 2003), and Partnership Tax (Summer, 2003). Mr. Cantley serves on the Faculty Technology Committee at St. Thomas.

Mr. Cantley is widely published on various tax law subjects, including the following law review articles: “The Tax Shelter Disclosure Act: The Next Battle in the Tax Shelter War” (University of Virginia Tax Review), “United States v. KPMG: Does Section 6103 Allow the IRS to Put Taxpayer Names on the Front Page of the Wall Street Journal?” (Cleveland State Law Review), “Corporate Inversions: Will the REPO Act Keep Corporations from Moving to Bermuda?” (University of Houston Business and Tax Law Journal), “Taxation Expatriation: Will the Fast Act Stop Wealthy Americans from Leaving the United States?” (Akron Law Review), “How Long Must One Stay in the USVI to be Considered a ‘Resident’ to Qualify for the 90% Residency Tax Credit?” (Florida State University Journal of Transnational Law & Policy),“The New Congressional Attack on Offshore Rabbi Trusts” (Oregon Review of International Tax),“The New Tax Shelter Opinion Letter Regulations: Cutting Back a Client’s Ability to Rely on the Advice of His Counsel” (Akron Tax Review), “The New Tax Information Exchange Agreement: What Effect Will the New Agreement Have” (University of Houston Business and Tax Law Journal) and “The New Dividend Tax Cut: Bush’s Prescription for Rescuing the Economy” (Akron Tax Review).

Mr. Cantley received his B.A. degree from the University of California at Berkeley. Mr. Cantley received his J.D. degree, cum laude, from Southwestern University School of Law in Los Angeles, California. Graduating in the Top 10% of his class, Mr. Cantley received the American Jurisprudence Award for Corporations and the book award for White Collar Crime. Mr. Cantley received his LL.M. degree in Taxation from the University of Florida, College of Law, graduating near the top of his class. Mr. Cantley formerly served as a Shareholder in the Miami office of a national boutique tax law firm. Mr. Cantley's practice focused on the fields of income tax planning, international taxation, estate planning, corporations, gift tax, partnerships, wills & trusts, probate and general federal and state taxation. Mr. Cantley is a member of the State Bar of Georgia, the Estate and Gift Tax Committee of the American Bar Association, the Committee on Financial Transactions of the American Bar Association, the American Bar Association, and has been admitted to the Supreme Court of Georgia and the U.S. Tax Court. Mr. Cantley is a supporter of the arts and serves on the Board of Directors of the Bass Museum of Art in Miami Beach, Flordia.

Kithsiri L. De Silva is revenue official that specializes on the taxation of multinational enterprises. He commenced his tax career as an assessor in the Sri Lankan Department of Inland Revenue where he worked for eleven years specializing in tax intelligence. The Commonwealth Fund subsequently assigned him to the Technical Cooperation (CFTC) as a tax expert to the Department of Taxes, Kenya. After his stint in Kenya, he joined the Department of Taxes, Kenya. Then, he joined the Department of Taxes in Botswana where he worked for sixteen years and served as assistant commissioner in charge of the investigation and intelligence division. During this period he conducted and concluded several highly successful investigations of large multinational companies operating in South Africa. He emigrated with his family to New Zealand and is presently employed as an investigator at the Corporate Segment of the Department of Inland Revenue, New Zealand.
Kithsiri De Silva has devoted much of his time to the teaching of taxation. He has lectured at the Academy of Administrative studies in Sri Lanka, the Department of Taxes and Institute of Bankers in Botswana, and the Institute of International Taxation in Johannesburg, South Africa. At the invitation of the Commonwealth Association of Tax Administrators in 1996, he presented a paper on the taxation of multinational enterprises at the 17th CATA technical conference held in Harare, Zimbabwe. He has trained Revenue officials in Botswana, Zambia and Swaziland on Tax intelligence and the investigation of multinational enterprises.

De Silva’s research papers on taxation have focused on developing countries and covered administrative and organizational aspects of tax intelligence and investigation work. His paper on Botswana’s Corporate Tax Intelligence System was published by the IBFD. He has presented papers on Sub Sharan Taxation, transfer pricing and the investigation of multinational companies in Africa at international seminars and conferences.

Between government contracts, De Silva has worked as a tax consultant to several companies in Sri Lanka. This has tempered his view of Taxation giving him an insight and an appreciation of the view of tax as seen from the taxpayer’s perspective. De Silva is an honors graduate of the university of Ceylon. Click here for Kithsiri L. De Silva's Complete Resume

A native Alabamian, J. Richard Duke is a Vestavia Hills (suburb of Birmingham) lawyer whose practice is unique to Alabama. Richard Duke, born and raised in Lineville, Alabama, is the Principal of Duke Law Firm, P.C., a small niche law firm that has, since 1992, developed an international practice, working with clients and other professionals around the world. Duke Law Firm represents private banking departments of foreign banks and foreign financial institutions in providing guidance for U.S. persons who want their money managed either directly or through established foreign structures (such as foreign trusts, foreign corporations, foreign limited liability companies or foreign insurance products). The firm ensures that clients and prospective clients, including foreign banks and foreign financial institutions, are compliant with the newly adopted USA Patriot Act, the withholding and qualified intermediary rules under U.S. regulations and "Know Your Customer" rules of the Financial Action Task Force (FATF). Duke Law Firm also represents clients on investments into the U.S. (inbound planning), in addition to representing U.S. private clients in international estate planning, foreign business tax planning, international asset protection planning, investing through foreign banks or foreign investment management institutions, and accessing the worldwide market and international insurance products. Duke Law Firm has also been engaged by professionals to represent clients who are being audited by the IRS with respect to international transactions.

He is member of the Committee of Academic Advisors and Visiting Professor of Law Graduate International Taxation (LL.M.) Program, Miami, Florida; Adjunct Professor of Law at the Cumberland School of Law of Samford University (International Tax and Asset Protection Planning). He was also member of the Editorial Advisory Board of the ASSET PROTECTION JOURNAL, A Panel Publication, Aspen Publishers, Inc., (New York, New York, 1999-2002); member of the Editorial Advisory Board of VAULT, O.F.C. Publications Inc., (Quebec, Canada); co-author of Offshore Tax Strategies newsletter; editorial advisor to Global Asset Protection, Global e- Commerce Monitor and Asset Protection Forum.

Prof. Duke is a member of the American Bar Association; Alabama State Bar; The Florida Bar; Auburn University Bar Association (member, Board of Directors); and Birmingham Bar Association; International Tax Planning Association; Member and Distinguished Fellow of The Royal Society Of Fellows (RSOF) (2002-); Member of the Faculty Advisory Board, Royal Society Of Fellows Law Review; Society of Trust and Estate Practitioners; International Tax Planning Association; The Offshore Institute, 1994-1999; International Bar Association (Section on Business Law; Committee on Taxes); Inter-American Bar Association; Tax Section of the American Bar Association (Committee on Corporate Stockholders' Relationships, 1975-1977; Committee on Closely Held Corporations, 1977-1990; Committee on Individual Investments and Workouts, 1995-); Real Property, Probate & Trust Law Section of the American Bar Association (Committee on Asset Protection Planning, 1997-; International Estate Planning Committee, 1999-); International Law and Practice Section of the American Bar Association (Committees on International Taxation, 1995-; and Committee of International Private Client Planning, 1995-); Tax Section of the Alabama State Bar and The Florida Bar; Samford University Professional Advisors Council (1996-).

Graduate Law: Master of Laws in Taxation, University of Miami School of Law; Law: Doctor of Jurisprudence, Cumberland School of Law of Samford University Undergraduate: Bachelor of Science, Business Administration, Auburn University

He has published numerous law reviews and articles on Taxation, Compliance, Trusts and Estates, including: Chapters, Tax Compliance and Reporting For Offshore Trusts and Uses of Foreign Life Insurance in International Estate Planning, Asset Protection Strategies: Planning with Domestic and Offshore Entities (The American Bar Association, 2002); U.S. Tax Treatment of Low-Tax Jurisdictions, International Taxation of Low-Tax Transactions, Bureau of National Affairs International Inc. (London, England, 1996); chapter entitled Use of Trusts by U.S. Citizens in International Tax Planning, Trust in Prime Jurisdictions, Kluwer Law International (The Hague/London/Boston, 2000).

Michael Eula is a graduate cum-laude with a degree in history from Rutgers University. He holds two masters' degrees and a Ph.D. in history from the University of California, specializing in economic history. Professor Eula earned his J.D. from Newport University School of Law in California, and completed the LL.M. in international taxation at Regent University School of Law in May of 2003. He has served as an Administrative Law Judge in Riverside County, California, since 1999. He is currently a full-time professor of history and American Studies in the College Honors Program at El Camino College in Torrance, California, and has been on the faculty since 1989. He has been a Visiting Assistant Professor of History at the University of California. In addition, he has been a Visiting Associate Professor of History at Chapman University, California.
He has published twenty-seven scholarly books, articles, and book reviews in a variety of areas, including political theory, military strategy, and economic history. Ha has been named a National Endowment for the Humanities Fellow three times, and has received numerous grants for his research, including grants from the New Jersey Historical Commission and the University of California. He has served in three branches of the United States military: active duty in the Coast Guard (stationed as a search and rescue boat coxswain in southern Florida in the 1970s), and then went on to service as a reservist in first Naval, and then Army, intelligence.

He is currently practicing international tax law, and combining his practice with scholarly activities on the fields of law and economics.

John Hodgson is an adjunct professor for St. Thomas University LLM Tax Program and a member of the Trust and Estate Practioner (TEP), International Bar Association, International Tax Planning Association, Gibraltar Bar Association and a member of Hong Kong Society of Notaries.
John Hodgson is a Solicitor and for Livasire & Co. doing commericial legal practice whose clients were predominatly mainland chinese congolmorates, and many of them PRC state-owned or red-chip corporations, involved in a wide range of domestic and international business. Mr. Hodgson now pratices in Gilbraltar where he is registered as a sole-practitioner.He is also a group leagal director of the Sovereign Group and a director of a number of its subsidiary companies.

Alwyn de Koker is Professor of Taxation in the School of Accountancy in the Faculty of Commerce, Law and Management at the University of the Witwatersrand, Johannesburg. He is a member of the Committee of Academic Advisors and Adjunct Professor at the St Thomas University School of Law and was formerly an Honorary Professor in the School of Law at Regent University, Virginia Beach, USA.
He is an Executive Board member of the Royal Society of Fellows and an Advisory Board member of the Foundation for Fiscal Studies. He is also an Advisory board member of the Royal Society of Fellows Law Review.

He obtained his Bachelors degree in accounting from the University of Cape Town and holds a Master of Commerce in Taxation and a Higher Diploma in Taxation from the University of the Witwatersrand, Johannesburg. Professor de Koker is a member of the Public Accountants’ and Auditors’ Board in South Africa and a member of the South African Institute of Chartered Accounts. He is also a Vice-President of the Offshore Institute in Geneva, Switzerland.

Professor de Koker has received significant awards such as Distinguished Lecturer. He has delivered papers on international tax, which is his area of expertise, at various conferences worldwide. He has published extensively and is the author, amongst others, of the definitive tax work entitled Silke on South African Income Tax and the Silke Tax Yearbook as well as co-author of Value-Added Tax in South Africa published by LexisNexis.

Prof. G. S. Mentz, JD, MBA, CWM™, CAM™, CTEP™, CPM™, MFP™, is the first person in the United States to achieve "Quad Designation Status" as a JD, MBA, licensed Master Financial Planner Professional, and Certified Financial Consultant. Mr. Mentz is presently serving as President and Professor for The American Academy of Financial Management Worldwide ™. Prof. Mentz and his companies have consulted with Wall Street firms, trained thousands of financial professionals, and instructed and presented strategies to several hundred thousand people internationally on wealth management, financial planning, e-commerce, and estate planning. Mr. Mentz is a Licensed Attorney and Counselor of Law (LA), and has researched, published, and presented worldwide in multiple venues such as television, radio, journals, magazines, websites, national conferences and more. Mr. Mentz also holds faculty appointments in California, Colorado, Chicago, Florida, Dubai, Singapore, UAE, and several others. In years past, Prof. Mentz was Editor and Faculty Advisor for the Orignial Tax and Estate Planning Law Review.

Prof. Mentz has recently received a national faculty award for online teaching, a distinguished faculty award for online teaching excellence, and a meritorious service medal from a charitable organization. Prof. Mentz is certified in online course instruction and certified in online course creation/development. Prof. Mentz is the author or editor for over 22 published books and training manuals, and Mentz has held board positions to the International Advisory Board of the Global Finance Forum in Switzerland, the World E-Commere Forum in London, The ERISA Fiduciary Guild, and the AML Committee for ICA USA. Mentz has also been accepted as an Expert in NASD Arbitration. Mentz is a member of the KGLG Class Action and Securities Law Firm where over 18,000 people have sought his legal counsel in the last few years.

Prof. Mentz has been quoted of featured in the Wall Street Journal, The Hindu National, El Norte Latin America, the Finanical Times, The China Daily, & The Arab Times. His research, publications, and speeches have been syndicated and distributed into over 100 countries.

Dr. Robert Munro is the Co-Director of the Center for International Financial Crimes Studies at the College of Law, University of Florida, and a Senior Research Fellow and Director of Research for North America of CIDOEC at Jesus College, Cambridge University.

He holds Masters degrees from the University of Iowa and LSU, a Juris Doctor from the College of Law of the University of Iowa, a Ph.D. from the University of Florida, and has done further graduate studies at Jesus College, Cambridge University, Oxford University and the Institute of Advanced Legal Studies of the University of London. He is the author of twenty-three published books including the five-volume MONEY LAUNDERING, ASSET FORFEITURE AND INTERNATIONAL FINANCIAL CRIMES and the three-volume CYBERCRIME AND SECURITY.

His expertise is concentrated on International Financial Crimes, Organized Crime and Intelligence Analysis and he has addressed audiences at Cambridge University, the University of Florida, the University of London, the CIA and the U.S. State Department. He has also created, organized and chaired over 20 conferences on these topics in Miami, Aruba, Curacao, the Bahamas, Washington, D.C., New York City and San Francisco. He is a Barrister and an Attorney at Law.

Basil Newton obtained his B. Procurationis (equivalent to the Juris Doctor degree in the United States) from the University of Witwatersrand, Johannesburg, and his LL.M. in South African Taxation from the University of Cape Town, South Africa. The International Bureau of Fiscal Documentation in Amsterdam conferred him a Research Fellowship in International Taxation. He is actually an adjunct professor to the Master of Laws Program in International Taxation at two United States Universities. Previously lectured on the OECD and United Nations Model Double Taxation Conventions and Transfer Pricing at Stellenbosch University. Submitted papers on International and South African aspects of transfer pricing, Thin capitalization and double taxation Conventions to the university of Cape Town and International Bureau of Fiscal Documentation, Amsterdam. Prepared diploma courses in international tax issues, which are to be published by Kluwer law publishers.
Currently lecturing in the field of double taxation conventions, international tax planning, and trust law and taxation aspects thereto as well as consulting in international tax structuring.

CEO and Executive Director of International Business Law Services , (IBLS), www.IBLS.com headquartered in Irvine, California. Designed to help business and legal professionals understand Internet laws and regulations. IBLS provides worldwide interactive source of information and counsel for legal issues relating to the Internet. Ms. Penn coordinates and directs IBLS’ legal and management teams, consisting of law professors, attorneys, finance, marketing and IT professionals. In addition, Ms. Penn is teaching law courses at St. Thomas University, School of Law, Miami, Florida, and Nova Southeastern University, Wayne Huizenga Graduate School of Business and entrepreneurship, Ft. Lauderdale, Florida.

Professor Penn has a master of law in International Banking and Financial law from Boston University, School of Law, Boston, Massachusetts; a master of law in Taxation from Golden Gate University, School of Law, California and a Juris Doctor degree from Western State University, College of Law, California. She also studied European Community law at Cambridge University, Gonville and Caius College, Cambridge, England. She frequently lectures at European Schools and conferences throughout the United States.

Click here for Ana Penn's Complete Resume

Roy Rohatgi is a recognized attorney from Calcuta University in India. He holds a B.S.C with major in Economics from London University, England. Professor Rohatgi is a Fellow of both the Institute of Charter Accountant of England and Wales, and the Institute of Chartered Accountants in India. He worked for Arthur Andersen & Co. in London, and founded and directed its Indian branch. He has built a solid reputation for his regular writings on international Taxation issues published in professional journals and conferences in India and abroad. He is currently writing a book on International Taxation to be published by Kluwer Law.

Click here for Roy Rohatgi's Complete Resume

Obtained his B.A. and LL.B from the Stellenbosch University, Stellenbosch, and his LL.M. and D.C.L (Doctor in Civil Law) from McGill University, Montreal, Quebec. He holds a Ph.D. from Cambridge University, 1986. Thesis titled “In Quest of the Appropriate Code for the Ideal Form for the Proprietary Business.” Professor Ribbens has been Public Prosecutor for the Department of Justice in Hohannesburg; Commercial Law attorney for top law firms in Johannesburg for more than 20 years, and Legal Advisor for the Merchant Bank and Stockbrokers in Johannesburg. As legal advisor for the Merchant Bank, he acted as liaison between the Merchant Bank’s attorneys and the Listings Committee of the Johannesburg Stock Exchange. From 1986 to 1994, he worked as Intellectual Property Attorney for a law firm in Pretoria. His expertise is concentrated in the areas of commercial law, corporate finance, company law, stock exchange listings, debentures, schemes of arrangements, takeover bids and share incentive schemes.

His successful law practice has been combined with a prominent teaching experience. From 1975 to 1985 he was Senior Lecturer and Associate Professor of Company, Partnership and Insolvency Law at the University of South Africa. From 1987 to 1992, he was part-time lecturer of Company and Partnership Law at the University of Cape Town. He was also part-time lecturer in Trust and Legal Entities, Derivatives Actions, Class and Public Interest Actions at the International Law and Tax Institute in Johannesburg.

Professor Ribbens has given numerous conferences in his areas of expertise world wide. He has published law reviews and a great number of other legal writings.

Obtained his J.D. from the University of New Mexico in 1994, his LL.B. from the University of Western Ontario (graduated in top 20 of his class) in 1987, and his M.L.S. from Brigham Young University in 1982. He graduated Cum Laude from Brigham Young University when obtaining his B.A. in History and Political Science in 1978.

Professor Russell was Associate Professor and Director of Library & Information Technology at Southern New England School of Law. During June 1995 and May 1996, he was Associate Professor and Associate Law Library Director of University of New Mexico Law Library. He was also Head of Public Services of the University of New Mexico Law Library for three years, and Head of Reference Department at the University of Miami Law Library for two years.

Professor Russell has extensive experience teaching advanced legal research; advance electronic research; interviewing, negotiation and Counseling; and legal research and writing.

Obtained his law degree from York University, Osgoode Hall Law School, Toronto, Canada, and his LL.M. degree from Cornell University Law School, New York, USA. Worked as Chief of the Ontario Government Legislative Bureau from 1988 to 1989. He was Chief of the Atlantic Provinces Bureau for four years in Halifax. Professor Story has extensive teaching experience in Intellectual Property, Information Technology and Computer Law, Property, Trusts, and Equity Law. He has taught at Kent Law School, University of Kent, Canterbury; St. Thomas University School of Law, Miami, USA; University of Hull Law School, Hull; and Cornel University Law School.
Professor Story has received significant awards such us, Lord Wedderburn Prize (1999), best article by a younger legal scholar in the Modern law Review, 1998 for Compensation for Banned Handguns: Indemnifying ‘Old Property’, 61 Modern Law Review 188-206 (1998); Cornell Law School Cornel University Graduate Tuition-Waiver Fellowship, 1993, Andrew J. Shroder II and Charlotte Shroder Teaching Assistantship, 1994; Osgoode Hall Law School, Ivan Cleveland Rand Scholarship, Part-time LL.M. program Award. Cassels, Brock, and Blackwell Centennial Prize (highest standing in Constitutional Law, 1990-91, Bassel, Sullivan, and Leake Prize in Civil Procedure 1 (highest standing in civil procedure 1, 1990-91; Journalism, Atlantic Canada Journalism Awards 1997: Honorable mention for enterprise Reporting (Criminal Law Reporting of Donald Marshall case), Concerned Friends of Ontario, Media Award, 1990: Toronto Star investigative series on nursing home regulation in Ontario.

He has written recognized law review articles and papers on Intellectual Property, Trademarks, Security and Privacy Issues, and Property Law.

Is a practicing attorney at STADHEIM & GREAR, Chicago, Illinois since 2000. He is responsible for all phases of intellectual property licensing, litigation and appeals to the United States Court of Appeals for the Federal Circuit. From 1998 to 2000 he worked as Intellectual Property attorney at HILL & SIMPSON PC, Chicago, Illinois. From 1996 to 1998, he worked as Intellectual Property attorney for RADER, FISHMAN & GRAUER, Chicago, Illinois. He worked for the Intellectual Property Department of PENNIE & EDMONDS, Washington, D.C., from 1991 to 1996. He completed a fulbright fellowship at the OFFICE FOR INVENTIONS AND TRADEMARKS, Bucharest, Rumania. He was an investigative attorney at the U.S. International Trade Commission from 1988 to 1990. From 1987 to 1988, he worked as Intellectual Property attorney for Varnum, Riddering, Schmidt & Howlett.

Obtained his J.D. from Wayne State University Law School and is member of the following Bar Associations, U.S. Supreme Court; U.S. Courts of Appeal for the Federal and Seventh Circuits; U.S. District Courts for the Northern District of California, the Eastern and Western Districts of Michigan, the District of Connecticut, the District of Arizona, the Northern District of Illinois, and the Northern District of Texas; the United States Court of Federal Claims; and the State of Michigan; American Bar Association; American Intellectual Property Law Association; International Federation of Intellectual Property Law Counselors (FICPI).