Somehow Andorra didn’t quite get an invite to this week’s G20 in London, but the people of Andorra will be taking quite an interest in what happens there.

For many the thought of living in an income tax free country is something they imagine could only be dreamt about - it would need an efficient government with politicians who didn’t see every business and every citizen as a taxable opportunity.

Even in the 1960’s the Beatles were singing ‘Taxman’ about how everything was taxed - even the ultimate event of dying when government would tax someone’s estate. And forty years later not much has changed, every year it seems governments find something new to tax, and to increase tax on things they already tax.

But surprisingly perhaps there are countries which don’t have income tax for their citizens, or for those who qualify for residency in those countries and go to live there, with a result of a much reduced tax bill.

One such country is Andorra. With a population of 70,000 people it’s one of the world’s smallest countries and welcomes new residents who qualify for living in the country - that means applying for a certificate of good conduct from your local police and paying a returnable deposit of around 20,000 Euros to the Andorra government.

Andorra is located between France and Spain in the Pyrenees, and is well known in Europe as a ski holidays destination - in recent years Andorra has spent a lot of money on the tourist infrastructure with around ten million people visiting each year - and some buy ski holiday homes helping the Andorra real estate market to be an active one.

And while getting to Andorra might pose a problem for some - the nearest airports in Barcelona and Toulouse are three hours away - the country is hardly behind the times when it comes to technology…every house and apartment has access to high speed internet, one of the first countries in the world to offer everyone broadband, allowing new residents to run businesses from Andorra at the same speed they would in their home country.

So what is their to dislike about what would seem a fantastic place to live and work? What threat could a country with no standing army and a population of 70,000 people pose to the outside world?

According to the OECD (an international government organisation run by bureaucrats who haven’t run a business between them), the Organisation For Economic Co-operation And Development) Andorra has been offering new residents banking secrecy, so not only is Andorra offering a tax free environment for business people but they’re not informing their home governments what they’re up to either - and what a government doesn’t know, a government can’t control of course.

To the OECD and governments it’s not the Andorra ski holidays they’re interested in, but what the Andorran residents are up to behind closed doors. And their failure to regulate their own banks and to notice what was going wrong with their own economy means little Andorra is an easy target for someone to blame, shifting the cause of their economic ills away from their own decisions to tax havens, which were up and running during the boom years without incurring the wrath of other governments.

Led by calls from Germany, Britain and the US to stop tax havens being so effective, the OECD has called for Andorra to be less secretive - and to their surprise Andorra has agreed. Andorra will maintain bank confidentiality for residents, and only pass on information if there is thought to be fraud or criminal activity involved in the proceeds deposited in Andorra bank accounts.

But the move by Andorra to agree to some opening up if an overseas country can show fraud might be involved in the funds deposited in Andorra banks has wrong footed the OECD, and taken the sting out of their attack on countries that quite happily have low taxes for their people as a priority compared to many of the bigger countries, and governments will now need to find another scapegoat for the world’s economic troubles - the message from Andorra is that people staying in hotels in Andorra are far more likely to be on a ski holiday than salting away misappropriated funds.

Andorra might be small, but maybe it’s the mountain air that keeps her people alert and smart!

Recent voting by skiers has been counted are in and Canada makes a strong and compelling showing on the international ski scene. Five of Canada’s ski resorts made Conde Nast Traveler’s Top 20 Ski Destinations in the world.

The poll was Conde Nast Traveler’s 13th annual ranking of world-class ski resorts. Whistler-Blackcomb, a regular on the list, ranked number one on the 2008 poll. It has long been known as the best Canadian ski resort. Now it appears to have swept the international list too.

Whistler-Blackcomb will play host to many of the 2010 Winter Olympic Games’ events. This fact is a testament to the resort’s ability to compete with the world’s best ski resorts. It is the official Alpine skiing venue for the Vancouver 2010 games.

It has already held several pre-Olympic races and events, with more to come leading up to the Games. Local tourism officials and business owners are thrilled with the attention the 2010 Olympic Games have already brought to Whistler-Blackcomb. They expect a great season next year as the Games draw ever closer.

Sun Peaks Resort in Kamloops, British Columbia blasted onto Conde Nast’s 2008 list, taking 10th place overall. It also makes it the second best in Canada. This Canada ski holidays resort is relatively new by some world standards and has Olympic ties. Former Canadian Olympic skiing champion Nancy Greene is the resort’s director of skiing. Greene, a major investor and developer of the resort is pleased to see Sun Peaks getting the recognition it deserves.

Other Canadian ski resorts to make the 2008 were Mont Tremblant resort in Quebec (no. 12), Big White in Kelowna, British Columbia and Lake Louise in Alberta (tie for no. 16). This strong showing for Canada ski holidays skiing in Canada will likely continue to boost winter tourism for the rest of the 2008/2009 ski season.

Lake Louise, like Whistler-Blackcomb, frequently makes a strong showing on the international ski scene. Nestled deep in the Canadian Rockies, it boasts some of the world’s most breathtaking scenery. This Canadian ski resort will play home to a number of pre-Olympic events and races beginning in December 2009. It’s pristine snow and quality runs make it a force to be contended with on the international ski holidays scene.

Fortunately for these as well as Canada’s other popular ski resorts, it’s been a terrific year for snow. The ski season is expected to extend well into spring this year. Powder quality has been excellent at many of these locations. Those who were fortunate enough to obtain season passes for the 2008-2009 ski season have gotten their money’s worth and then some.

The wintry weather isn’t the only thing that makes Canada ski holidays in the spring appealing. The weak Canadian dollar means that visitors from other countries can get more bang for their ski buck. The Canadian dollar has been languishing at just under 80 cents U.S. for several weeks. That translates to an extra 20 percent for American visitors.

Many tourism experts agree that a nod from Conde Nast Traveler is a significant endorsement. Over 32,000 readers, many well-versed in travel, voted in the 2008 ski poll. Thanks to their knowledge, the enthusiasm of Canadians and the impending winter Olympic Games, Canadian ski holidays resorts are bracing for a healthy end to the 2009 ski season. They’re also gearing up for a stellar 2009/2010 skiing season.

It’s the time of year when British celebrity magazines have pages of Hollywood’s finest skiing on the slopes of Aspen in Colorado - but Aspen is one of the world’s best ski resorts for ordinary families too, and out of season too it’s a great place for a holiday.

If you’re thinking of visiting Colorado, Aspen can only be reached by travelling along Highway 82 during most of the year, the best route during the summer months though is along Independence Pass, which offers breathtaking views all along the route.

Aspen, Colorado is home to some of the most magnificent views in the US. It is also home to one of the most prestigious and reputable skiing resorts. But, why would skiers choose this resort over the multitude of others that are famous throughout the United States and Canada?

Aspen is a favourite resort town for year round fun and entertainment. Whether it is the middle of winter, or the warmest part of the summer months, it is the ideal holidays destination for many people. There is a wealth of history, culture, outdoor recreation and beautiful natural scenery to enjoy.

Most of all, the Aspen area is known worldwide for its fabulous downhill skiing and snowboarding opportunities at the local resort. Most of the public land is located within the White River National forest. All year long resort visitors can experience views of elk and mountain goats wandering freely through the wilderness.

Attractions

From the slopes of the local ski resort, Aspen visitors can experience incomparable views of the frequently photographed surrounding mountains. Restored historic buildings offer scenic outings with glimpses into the mining history and well preserved ghost towns of the area. Trout anglers can be seen year round wading in the chilly waters of the nearby river, which is fed by springtime mountain run off. Unpaved roads offer challenging off road experiences with spectacular scenery. The main roads are paved and are not lacking in their scenic attractions by any means.

Recreation

Aspen is famous for her ski holidays resort. But Aspen also offers other outdoor activities. These include:

* Snowmobiling

* Snow camping

* Hiking

* Backpacking

* Camping

* Mountain biking

* Kayaking

* White water rafting

* Horseback riding

* Fly and rod fishing

* Hang gliding and paragliding

Climate

Deep in the valleys, the highest summer temperatures can reach the lower 80s during the day. Then, they will dive to the mid to low 30s in the evenings. Winter can bring chilling temperatures that do not rise above the 30s during the warmest part of the day. But, other days you may find skiers enjoying their ski holidays in light sports gear gliding down the slopes.

There is relatively little humidity any time of year, but the higher elevations receive the most precipitation. Afternoon thunderstorms are frequent and often a sight to behold. Thunder rattles the windows of the residences and lightning offers a massive and spectacular show, especially after dusk. At such elevations, snow can be expected almost any time of year. Most of the higher roads and trails are not clear of snow until well into July.

Dining and Nightlife

A vast selection of restaurants make the dining and nightlife rise above all others in the area. Culinary offerings range from understated comfort foods to luxuriously elegant eateries. You will find something to please even the most discerning palette. Outdoor activities include fireworks, music, concerts and movies, providing entertainment for all ages and allowing quality family time for exploration and entertainment.

For Europeans considering a visit to Colorado, the skiing is first class - but holidays in Aspen any time of year looks pretty good!

Actor Nicholas Cage and his film crew know how to pick their movie locations. Cage is currently on location at Austria’s Loser Mountain. They chose Loser Mountain because it is so visually striking. The mountain will surely become an integral part of the film story of Season of the Witch. It is set in the 14th century and follows the exploits of knights charged with saving a young girl who is accused both of witchcraft and of spreading the Black Plague.

The film is due for release next year, but in the meantime, when they are not filming, cast and crew are able to take advantage of spending several months at one of ski holidays Austria premier resorts, Hagan Lodge. Austria is famous for its skiing, and Hagan Lodge is within two hours of both Innsbruck and Salzburg. It is already a popular location for Austrians, and will be soon with other nationalities too. Hagan Lodge is part of the renowned AlpenParks, the largest ski holidays development company in Austria. With Hagan Lodge they are directly targeting the British market. In the meantime residents and tourists alike are abuzz with the excitement of the film crew in their midst.

Nicholas Cage has spent nearly 30 years in the film business, as an actor and now as a director and producer. He was actually born Nicholas Coppola, but chose to change his name to Cage to avoid any appearance of riding on the coattails of his famous uncle, Francis Ford Coppola.

The entire family has sunk deep roots into the film and entertainment industry. Cage’s aunt is Talia Shire, who earned her acting spurs in “The Godfather” and is a prominent part of Sylvester Stallone’s “Rocky” series. Brother Christopher Coppola is a director, and another brother, Marc, is a radio personality in New York. His cousins include directors Sofia Coppola and Roman Coppola and actors Robert Carmine and Jason Schwartzman.

Cage knew from an early age that acting was what he wanted to do. He graduated from the famous Beverly Hills High School, the alma mater of a string of Hollywood heavy hitters including Angelina Jolie, Lenny Kravitz and Rob Reiner. From there he went to UCLA’s School of Theater, Film and Television.

His first film was a small role in the still popular “Fast Times at Ridgemont High” with Sean Penn. From there he went on to roles in “The Outsiders,” “Valley Girl,” “Rumble Fish,” “Racing with the Moon,” “The Cotton Club,” “Peggy Sue Got Married,” “Raising Arizona,” “Moonstruck,” “Fire Birds,” “Honeymoon in Vegas,” “Guarding Tess,” “It Could Happen to You,” “Leaving Las Vegas,” “The Rock,” “Con Air,” “Face Off,” “City of Angels,” “Snake Eyes,” “Gone in Sixty Seconds,” “The Family Man,” “Windtalkers,” “World Trade Center” and “National Treasure.”

In all, Cage has appeared in more than 50 films. He has worked with some of Hollywood’s biggest drawing cards including Penn, Robert Redford, Sean Connery, Cher, Alec Baldwin and Shirley McClain. In addition he has nine films in various stages of production, including “Season of the Witch.” And, like many actors who have preceded him, Cage gradually found himself pulled towards directing and producing as well as acting. Cage has been nominated twice for the Academy Award. In 1995 he won the Academy Award for Best Actor for his role as Ben Sanderson in “Leaving Las Vegas.”

Cage has been married several times including a short-lived union with Elvis Presley’s daughter, singer and songwriter Lisa Marie Presley. His third wife is Alice Kim. Coincidentally, Cage’s middle name originally was Kim. He has one son from an early relationship, 18-year-old Weston who seems intent on following in Dad’s footsteps. Weston had a role in a recent Cage film, Lords of War. Cage and Kim also have a son, three-year-old Kal-El. The youngest Cage was named after comic book hero Superman whose name on Krypton was Kal-El.

Cage and his family have houses around the world, including a mansion in Middletown, Rhode Island; a home in Malibu; a castle in Germany and an island in the Bahamas. They also own a home in New Orleans’ French Quarter that Cage describes as “the most haunted house in America.” For the time being, however, Cage is enjoying Loser Mountain in Austria - and 2010 could see a few more people taking ski holidays in Austria.

We’ve seen a very well written article by Ruth Gledhill in the Times about skiing in Andorra - it reads:

Two years ago, on my son’s first ski holiday, we tried a top-end family resort in the French Alps with round-the-clock creche facilities, mortgage-level ski lessons and a hotel that was the teeniest chauffer-drive away from the slopes.

On day two, his French-speaking instructor somehow failed to explain to him that he had to let go of a button lift before he could get off it. He ended up hanging in the trees, where he was rescued by a passing English couple going off piste near the nursery slopes.

Half an hour later, when I returned from a thrilling black, Arthur was still sobbing, and the instructor’s face was greyer than the grey-white snow, from the heart attack he nearly suffered.

If he was ever to ski again, his confidence had to be restored. Andorra, the only country in the world where the official language is Catalan, seemed the perfect place to try.

No longer are Arinsal, Soldeu and Pas de la Casa refuges of last resort for poor skiiers - poor in both its material and athletic senses. You can still do a five-star spa resort hotel in Soldeu on the kind of budget that might get you a one-man bedsit a mile from the bottom of the ski lift in Val d’Isere. If you choose your time and season well, the snow is great, the instruction superb and the new lifts, like the modern ski technique, unparalleled.

A Milk Tray man looking for off-piste helicopter ski thrills would be best advised to try elsewhere. Andorra scores high for those of us, in the majority, who are middle-aged, ski middling-to-well or even advanced on a good snow day, and who have children who want to follow in our ski tracks.

From the hotels with their lobbies full of children playing across language barriers on the Nintendo DS - the apres-ski for children - to the nursery slopes with Disney characters to ski under and around, this country could have been designed for young families.

There were instructors fluent in English who knew just what to tell little infants to get their confidence back, to little baby skiparks complete with slides, climbing frames and easy-to-use conveyor belt baby lifts, and outdoor bubbling hot spa pools to ease the muscle ache of a hard day on the slopes.

This is a place where families that combine both young children and experienced skiiers can go and relax to a greater degree than is often possible on a family ski holiday.

Internet sites regularly place them near the top in their best resort lists. And after a week sampling the snow in Arinsal and La Massana, I could see why. Not for nothing do more than ten million skiiers a year come here, many of them from the UK.

To continue reading this article visit The Times Online at http://www.timesonline.co.uk/tol/travel/winter_sports/article5561209.ece?token=null&offset=12&page=2