- the changes so far - increasing balanced portfolio exemption, super exemptions, etc. - what are the practical issues?
- the changes introduced - treaty changes for investors in trusts, WHT for rent, direct and indirect CGT exemptions for offshore investors - what systems and other changes are required and by when?
- the changes still to come - the broad 10% balanced portfolio exemption, how can we design a better FIF regime?
- interaction with other changes - what do the participation and exemption changes mean for FIF interests? What about other kinds of non-FIF foreign interests?