What you need to know about setting up an offshore trust for a Chinese high net worth individual (“HNWI”)?

Issues arising from setting up an offshore trust for a Chinese HNWI include the recognition of the trust itself and other legal and tax constraints. As more Chinese HNWIs have realized the unique benefits of offshore trust, especially in the areas of asset protection...

Beware tax pitfalls when moving from one country to another: Swiss Courts ruled that a US citizen living in the UK could not get Swiss dividend tax back

With a judgment rendered on 27 November 2020 (case no. 2C_835/2017), the Swiss Federal Supreme Court (“FSC”) confirmed a decision by the Federal Administrative Court (“FAC”) of 24 August 2017 (decision no. A-1462/2016) concerning a an individual tax residence matter...

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