The OECD [Organization for Economic Co-operation and Development] Model Tax Convention was updated in 2012 to facilitate requests for the exchange of tax information internationally. This
update emphasized the growing need for transparency and compliance in the administration of taxes, including international wealth investment. This is a topical subject due to the pending
introduction of US legislation concerning the Foreign Account Tax Compliance Act (FACTA), where every jurisdiction would be required to sign an inter-government agreement (IGA) to cooperate in
combating international tax evasion. 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 45 jurisdictions around the world, including: Anguilla * Antigua and Barbuda *
Aruba * Australia * Austria * Bahamas * Barbados * Belize * Bermuda * Botswana * British Virgin Islands * Brunei * Cayman Islands * Cook Islands * Curacao * Cyprus * Gibraltar * Guernsey * Hong
Kong * Ireland * Isle of Man * Israel * Jamaica * Jersey * Labuan * Liechtenstein * Luxembourg * Macau * Madeira * Marshall Islands * Mauritius * Monaco * New Zealand * Republic of Panama * Ras
Alkhaimah * Nevis * Saint Lucia * Saint Vincent and the Grenadines * San Marino * Seychelles * Singapore * Switzerland * United Kingdom * Uruguay * Vanuatu. Additionally, the following six
jurisdictions are new to the second edition: Morocco * Malta * Netherlands * Samoa * Trinidad and Tobago * Vatican City. 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.
