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US corporations that use Bermuda as a tax shelter include many dozens in the AIG group, GE, hundreds in the Chevron group and thousands more.The USA requires all Bermudians, US citizens working in Bermuda or elsewhere abroad and others who have any stocks and shares or real estate or any financial interest in the USA to file US Tax returns, the only country in the world to to so. Written in part to celebrate Bermuda's 400th anniversary in 2009.

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It has been held to be as reasonable for the convention to be held in Bermuda as it is for the convention to be held within the North American area.

The list of select qualified "Caribbean" countries are Antigua and Barbuda; Aruba; Bahamas, Bermuda; Costa Rica; Dominica; Dominican Republic; Grenada; Guyana; Honduras; Jamaica; Netherlands Antilles; Panama; Trinidad and Tobago.

Americans who live and work or are unemployed in Bermuda, Bermudians and other Bermuda residents with any financial interests in the USA such as owning any US stocks or shares, real estate or other relevant interests are all required by US laws to complete the USA's Internal Revenue Service tax returns and reports.

The USA has the world's most complex web of national, state and local taxes and some staggering Federal corporation taxes, highest in the world in Federal taxes and consequent reduction of profits, anti-trust bureaucracy and more.

American citizens resident in Bermuda who possess US passports can have them renewed in Bermuda when they expire. It commemorates the work of the US Consulate in Bermuda since its establishment in 1812. Edited by Marina Slayton, wife of former US Consul General Gregory Slayton.