The International Comparative Legal Guide to: Private Client: 2019

Welcome to the eighth edition of The International Comparative Legal Guide to: Private Client. This guide provides corporate counsel and international practitioners with a comprehensive worldwide legal analysis of the laws and regulations of private client work. It is divided into two main sections: Seven general chapters. These are designed to provide readers with a comprehensive overview of key issues affecting private client work, particularly from the perspective of a multi-jurisdictional transaction. Country question and answer chapters. These provide a broad overview of common issues in private client laws and regulations in 35 jurisdictions. All chapters are written by leading private client lawyers and industry specialists and we are extremely grateful for their excellent contributions.

1 Tech Entrepreneurs: Is the UK Still an Attractive Place to Establish Your Business? - Isobel Morton, Macfarlanes LLP 1 2 Is Privacy a Chimera? - Helen Ratcliffe & Carolyn O'Sullivan, BDB Pitmans LLP 6 3 Pre-Immigration Planning Considerations for the HNW Client - Think Before You Leap - Joshua S. Rubenstein, Katten Muchin Rosenman LLP 12 4 Essential Points to Consider when Drafting an International Pre-Marital Agreement - Elizabeth Hicks & Alexie Bonavia, Bryan Cave Leighton Paisner LLP 18 5 Navigating Complex US Immigration Laws: US Visas & Taxation - Mark E. Haranzo, Holland & Knight LLP & Reaz H. Jafri, Withersworldwide 23 6 Canada's New Tax on Split Income Regime is Here to Stay - Robert Santia & Rachel L. Blumenfeld, Aird & Berlis LLP 28 7 The Limits to Transparency - Emily Deane TEP, Society of Trust and Estate Practitioners (STEP) 32 8 Andorra Cases & Lacambra: Jose Maria Alfin & Marc Urgell 35 9 Austria DORDA Rechtsanwalte GmbH: Paul Doralt & Katharina Binder 42 10 Bahamas Higgs & Johnson: Heather L. Thompson & Kamala M. Richardson 49 11 Belgium NijsDraye | Attorneys at Law: Alain Nijs & Joris Draye 55 12 Brazil Utumi Advogados: Ana Claudia Akie Utumi 64 13 British Virgin Islands Maples and Calder: Ray Davern & Alex Way 71 14 Canada Miller Thomson LLP: Nathalie Marchand & Rahul Sharma 76 15 Cayman Islands Maples and Calder: Morven McMillan 85 16 China MWE China Law Offices: Jacqueline Z. Cai & Robbie H. R. Chen 90 17 Cyprus Elias Neocleous & Co LLC: Elias Neocleous & Elina Kollatou 96 18 Denmark Rovsing & Gammeljord: Mette Sheraz Rovsing & Troels Rovsing Koch 103 19 France Tirard, Naudin Societe d'avocats: Maryse Naudin 109 20 Germany P+P Poellath + Partners: Dr. Andreas Richter & Dr. Katharina Hemmen 118 21 Gibraltar Hassans International Law Firm: Peter Montegriffo QC & Louise Lugaro 126 22 Greece Zepos & Yannopoulos: Costas Kallideris & Anna Paraskeva 134 23 Guernsey Collas Crill: Joanne Seal & Angela Calnan 140 24 Hong Kong Jonathan Mok Legal in Association with Charles Russell Speechlys LLP: Jonathan Mok & Jessica Leung 146 25 India AZB & Partners: Anand Shah & Khushboo Damakia 153 26 Ireland Matheson: John Gill & Lydia McCormack 161 27 Italy L&P - Ludovici Piccone & Partners: Paolo Ludovici & Andrea Gallizioli 169 28 Japan Mori Hamada & Matsumoto: Atsushi Oishi & Makoto Sakai 177 29 Jersey Collas Crill: Kellyann Ozouf & Dionne Gilbert 184 30 Liechtenstein Ospelt & Partner Attorneys at Law Ltd.: Alexander Ospelt & Sascha Brunner 190 31 Malta WH Partners: Ramona Azzopardi & Sonia Brahmi 198 32 Netherlands Arcagna B.V.: Nathalie Idsinga & Arnold van der Smeede 204 33 Nigeria Miyetti Law: Dr. Jennifer Douglas-Abubakar & Maryam Muhammad 210 34 Poland Ozog Tomczykowski: Pawel Tomczykowski & Katarzyna Karpiuk 216 35 Portugal SRS Advogados: Jose Pedroso de Melo 222 36 Singapore WongPartnership LLP: Sim Bock Eng & Tan Shao Tong 229 37 Spain Cases & Lacambra: Ernesto Lacambra & Marc Urgell 235 38 Sweden Lebenberg Advokatbyra AB: Torgny Lebenberg & Peder Lundgren 241 39 Switzerland Walder Wyss Ltd: Philippe Pulfer & Olivier Sigg 247 40 Turks and Caicos Islands Griffiths & Partners / Coriats Trust Company Limited: David Stewart & Conrad Griffiths QC 257 41 United Kingdom Macfarlanes LLP: Jon Conder & Robin Vos 262 42 USA Cadwalader, Wickersham & Taft LLP: William Schaaf & Sasha Grinberg 278