It is now easier than ever for ultra-high-net-worth individuals to relocate and select a country as their residence, and in light of a variety of circumstances, including political instability and the proliferation of special tax regimes across more countries designed to attract the wealthy, this is a continually increasing trend.
However these individuals must consider a wide range of factors when deciding whether to relocate internationally, and so advisers need to take a holistic approach.
This title, featuring contributions by leading private client advisers from 16 key jurisdictions worldwide, provides readers with expert guidance on the tax and legal aspects of inbound and outbound transfer of residence of ultra-high-net-worth individuals. Chapters cover the relevant law in their respective jurisdictions relating to:
immigration;
tax;
succession; and
family.
It also considers the application of tax treaties to beneficial tax regimes, and the relocation of works of art, as well as other key topics.
This book will be an invaluable tool for lawyers, tax advisers, bankers and all professionals who assist ultra-high-net-worth individuals.
Содержание
Introduction
Nicola Saccardo
Maisto e Associati
Part 1. Country chapters
Australia
Daniel Appleby
Speed and Stracey Lawyers
Belgium
Canada
Elie S Roth
Ryan Wolfe
Davies Ward Phillipsm& Vineberg LLP
China
Sakura Ji
Peter Ni
Zhong Lun Law Firm
France
Stéphanie Auféril
Arkwood SCP
Germany
Christian von Oertzen
Flick Gocke Schaumburg
Hong Kong
Clifford Ng
Zhong Lun Law Firm
India
Kunal Savani
Rishabh Shroff
Cyril Amarchand Mangaldas
Israel
Shaul Grossman
Meitar Law Offices
Italy
Nicola Saccardo
Maisto e Associati
Monaco
Portugal
Nuno Cunha Barnabé
Maria Inês Assis
Abreu Advogados
Spain
Florentino Carreño
Cuatrecasas
Switzerland
Bernard Vischer
Ksenia Iliyash
Schellenberg Wittmer
United Kingdom
David Lingham
James Riby
Charles Russell Speechlys LLP
United States
Part 2. General chapters
Succession law ramifications from relocation
Family law ramifications from relocation
Archie Best
Mark Harper
Hughes Fowler Carruthers
Relocation and works of art
Ruth Cornett
Christie’s
Fiscal nomads: the impact of relocation on CRS and DAC6
Samantha Morgan
John Riches
RMW Law LLP; Withers LLP
Eleanor Riches-Lenaghan
RMW Law LLP
The application of tax treaties to beneficial tax regimes
Benjamin Blades
Laurent Sykes QC
Gray’s Inn Tax Chambers