Manager
Focus Administration Limited
Email: ngc@focusadminltd.com

Niall Goodsir-Cullen, a resident of the Cayman Islands, is a Fellow of the Institute of Chartered Accountants in England and Wales, with over 30 years experience in the financial industry. Nial's career has been solely within the profession, principally with Coopers & Lybrand, now PricewaterhouseCoopers. It has been predominantly tax based with a particular emphasis on financial and international corporations in Tokyo, London and the Cayman Islands. Prior to joining Focus Administration Limited in September, 2005, Niall has worked in the Cayman Islands on two separate occasions; 1976-1978 and 1980-1982. During these two prior secondments, Niall assisted Chris Johnson, the Senior Partner of Coopers & Lybrand in establishing and then providing regulatory, accounting and administrative services for mutual funds who chose the Cayman Islands as their offshore financial centre.

From 1987 through 1997, Niall was the European Tax Director of Chuo Coopers & Lybrand, Tokyo having been seconded from the London Office of Coopers & Lybrand, now PricewaterhouseCoopers, to develop the firm's international financial client base.

His responsibilities included:

• Coordinating advice on all aspects of Japanese regulatory, accounting and tax issues for financial institutions (ie. the acquisition of a Japanese business, the establishment of a business in Japan, the restructuring of Japanese operations, the granting of regulatory licences, the structuring of income streams to comply with regulatory and transfer pricing rules, etc.)

• Coordinating advice on non-Japanese regulatory, accounting and tax issues arising in jurisdictions outside Japan (ie. the acquisition of listed and unlisted companies, the purchase of property in Europe and the USA, listings on foreign stock exchanges, the structuring of global trading strategy, the structuring, establishment and operation of companies and trusts in offshore financial centres, etc.)

• Advising the Japanese regulatory authorities on non-Japanese regulatory issues (ie. the Ministry of Finance, the Bank of Japan, etc.), the regulatory authorities of non-Japanese governments on Japanese regulations (ie. the British Embassy, etc.) and foreign governments (ie. Switzerland, Thailand, the Philippines, etc.) on international tax issues