Malaysia rewards a second look from internationally mobile clients. A territorial tax system, no estate or general capital gains tax, a foreign-income exemption now extended to 2036, a mature double tax treaty with the United Kingdom, four residence routes and
I have spent much of my working life at the seam between two legal traditions, and I know of few instruments that sit on that seam as uneasily as the trust. To a common law adviser it is the most
Against the fashion for writing off mined stones, we make the case for the natural diamond — properly verified — as a defensible asset that supports workers and economies in the countries producing them. The point isn’t to wave ethics
In a recent Financial Times op-ed, Yousef Al Otaiba, UAE Ambassador to the United States, set out why his country has walked away from OPEC after nearly sixty years — confident, unapologetic, sin complejos. For HNWIs and family offices,
In the High Court in London, or the Audiencia Nacional in Madrid, there is a dress code. It is unspoken, yet strictly enforced by the collective gaze of the bench, the bar, and the public gallery. Most advisers
Your life crosses borders. A home in London, another in Andalusia, children settled in the Gulf, a business with operations in three countries, a will that works under English law but not in Spain. You are bouncing between advisers who
For centuries Colombian emeralds have symbolised status and beauty, adorning the crowns of royalty and the collections of the world’s most discerning connoisseurs. In recent years that perception has shifted. Beyond their aesthetic allure, fine Colombian emeralds are now recognised
The era of taxing companies is giving way to the era of taxing wealth. That is the central argument of my latest article, “Why Private Wealth is the Next Tax Frontier”, published this month in Taxation — the LexisNexis/Tolley title
The Financial Times interviewed me for its piece on how democracies should tax the super rich without driving them out. My contribution ran with my position unchanged from what I set out earlier this year in the Tax Journal in
“Unfortunately, tax ‘leniency’ in a low‑ or nil‑tax jurisdiction does not change how other states determine taxing rights,” said Fernando Del Canto, a Spanish lawyer and barrister based in London.
“Countries are sovereign and they don’t want their tax base