prints on the Island is reaching near-comical proportions.

The problem comes because art is very much a matter of personal taste in which a buyer purchases what he or she likes.

It may be simplistic to say that one accountant or waiter will do more or less the same work as another. Some may be better, or more efficient or quicker than others. But in the end, the accounts get completed and the meals get served. In those cases, it is right to protect Bermudians who have the skills needed.

Art is a different matter. People buying art, whether for the home or the office, will choose what they like, regardless of whether the work is by a Bermudian or not, or indeed, is about Bermuda at all.

Of course, an interior designer purchasing prints for an office complex or 200 hotel rooms, will buy in bulk and it could be argued that a Bermudian artist should have the first opportunity to sell their work in those cases.

But one wonders where this will end. Apparently, non-Bermudian artists who come to the Island, paint, leave and later sell prints of their work locally are acceptable, but resident non-Bermudians cannot sell their prints, at least until after they have left the Island.

It seems reasonable to argue that a thriving arts community drawing on the talents of all its residents -- and there are fine Bermudian and non-Bermudian artists -- would benefit the whole culture. Instead the current proposals and, apparently the existing culture, attempts to protect the local artist who may then develop in a hothouse culture without the benefit of the interchange of ideas and styles which is so essential to all artists' development.

One wonders too what will be next; will writers who come to Bermuda to research and add to the Island's growing literary tradition be barred from selling their work because they are taking money from a Bermudian who may be thinking -- or writing -- a similar book? As a general rule, ideas and creativity should know no boundaries. If a non-Bermudian comes to the Island and paints, they should be allowed to do so and to benefit from their talents.

TAX LOOPHOLE EDT Tax loophole The so-called Bermuda tax loophole is drawing the worst kind of publicity to Bermuda's insurance sector.

American critics claim that insurance companies which operate in the US are using profits from their US operations to pay premiums to their Bermuda parent companies for reinsurance.

This, they say, creates an unfair tax advantage for Bermuda companies and cuts millions of dollars out of US tax revenues.

And because Bermuda does not tax international companies' profits, Bermuda is being accused, once again, of being a tax haven.

Bermuda companies argue that they pay taxes to the US for US operations and have accused their competitors of pork barrel politics.

Bermuda has a strong case to make. Insurance companies, Government and the Island's insurance organisations need to mount a lobbying effort similar to the one which resulted in the US-Bermuda tax treaty and they need to do it quickly.