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Practitioners therefore need to be fully versed in the business opportunities available in both onshore and offshore cross-border jurisdictions. This Second Edition provides an up to date and comprehensive review of the essentials of corporate and wealth structuring in 52 jurisdictions around the world, including 6 jurisdictions new to the second edition: Vatican City; Samoa; Morocco; Malta; Netherlands; Trinidad and Tobago. Each jurisdiction is reviewed with respect to its political and socio-economic environment and the legislation affecting its offshore operations. The tax structures and types of corporations of the jurisdictions are also explored. Against this backdrop, the development of trust law and its legislation are discussed.
Each chapter is written by practitioners, regulators and other experts who have reviewed the business opportunities in these jurisdictions. The book is aimed at personal and corporate tax and wealth planners who are mainly lawyers, accountants, investment managers, trustees, bankers and family office advisers.