Global Mobility of Ultra-High-Net-Worth Individuals

Erscheinungsjahr 2021
ISBN: 978-1-78742-394-7
Verlag: Globe Law and Business Ltd

Buch, Englisch, 347 Seiten, Format (B × H): 242 mm x 162 mm, Gewicht: 750 g

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.

Autoren/Hrsg.

Weitere Mitwirkende

Saccardo, Nicola

Fachgebiete

• Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Anlagen & Wertpapiere
• Rechtswissenschaften Öffentliches Recht Sicherheitsrecht Ausländerrecht, Asylrecht, Flüchtlingsrecht
• Rechtswissenschaften Bürgerliches Recht Familienrecht
• Rechtswissenschaften Bürgerliches Recht Erbrecht
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Recht mehrerer Jurisdiktionen, Synopsen

Inhaltsverzeichnis

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