LDF and Swiss-UK Tax Agreement 
Practitioners) by Berwick; Carrell!!'; Goekmen'"; Register!?; Register & Fernadopulle"^; and 
Schaad''*. Further research has also been conducted in the Trusts & Trustees Journal by Barmes, Per- 
118 
rin, Konig & Tirard'5; Frick" as well as in The Tax Journal by Barry & Airey"" and in the Interna- 
tional Tax Review by Grocott'?. 
In addition, several German speaking journals have published articles about the LDF. The Steuer- und 
Wirtschaftskartei International published an article by Hiristov'”, the Steuer Revue an article by 
23, Further arti- 
Hosp"' and the Zeitschrift für Stiftungswesen articles by Hosp'? and Hosp & Langer 
cles about the LDF were written by Lauber'®, Lightfield"? and Spencer'*. The earlier articles focus on 
an introduction of the LDF and the “New Disclosure Opportunity" followed by an analysis and 
comparison of the two models.” Gradually, the focus has moved to the question of whether this 
agreement is an opportunity for other countries.'” Since the Swiss-UK tax agreement has taken shape, 
various scholars have written comparisons of both models." 
  
10 Berwick, 2010, p. 45-47. 
7 Carrell, 2010, p. 41. 
1? Goekmen, 2012, p. 51-53. 
13 Register, 2012, p. 65-67. 
7^ Register & Fernadopulle, 2009, p. 21-23. 
35 Schaad, 2012, p. 69-71. 
15 Barmes, Perrin, Konig & Tirard, 2010, p. 253-275. 
777 Frick, 2010, p. 470-475. 
7? Barry & Airey, 2012, p. 11-13. 
"9 Grocott, 2009 (1), p. 18 & 19 and Grocott, 2009 (2), p. 3. 
120 Hiristov, 2012, p. 169-175. 
"7 Hosp, 2009 (1), p. 718-724. 
122 Hosp, 2009 (2), p. 183-188. 
3 Hosp & Langer (1), 2011, p. 121-127. 
2^ Lauber, 2010, p. 498-501. 
75 Lightfield, 2011, p. 37 & 38. 
126 Spencer, 2009, p. 394-398. 
77 A further disclosure opportunity offered by HMRC in 2009/2010. 
7? Register & Fernadopulle, 2009, p. 21-23. 
?? Lightfield, 2011, p. 37 & 38. 
?? Hosp & Langer, 2011 (2), p. 908-917. 
24