Editors: Abigail Nott and Jonathon Goldstone
Quick reference guide enabling side-by-side comparison of local insights, including into tax; trusts and foundations; same-sex marriages; civil unions; succession; capacity and power of attorney; immigration; and recent trends.
Quick reference guide enabling side-by-side comparison of local insights into economic substance regimes in offshore and other jurisdictions, including affected entities and activities; tax residence considerations; criteria used by tax authorities to determine whether an organisation has sufficient economic substance within a given jurisdiction; enforcement regimes; reporting and compliance requirements; and recent trends.