Podcast Episodes
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CRS vs FATCA: Open Loopholes
Episode 1744
Between 2017 and 2019, the OECD published FAQs and addendums to CRS to close loopholes—such as residence by investment, broad-based retirement plans,…
1 year, 1 month ago
Non-Participating Financial Institutions - FATCA vs CRS
Episode 1743
CRS and FATCA treat non-participating institutions very differently. Under CRS, non-participating Investment Entities are classified as Passive NFEs,…
1 year, 1 month ago
The Major Flaw in CRS and FATCA
Episode 1742
Financial institutions do not report on account holders that are themselves financial institutions. This enables chains of entities, with each level …
1 year, 1 month ago
UAE Foundations
Episode 1741
The UAE has become a leading hub for Foundations, especially in DIFC, ADGM, and RAK ICC. These structures blend trust-like asset protection with comp…
1 year, 1 month ago
UK Trust Structures - Privacy and Asset Protection
Episode 1740
UK trust structures offer unique privacy and asset protection benefits. Unlike the FATF model, the UK relies on the Person of Significant Control (PS…
1 year, 1 month ago
The Legal Test for a Sham Trust
Episode 1739
A sham trust occurs when a trust exists on paper but is not intended to operate genuinely. Key indicators include the settlor retaining excessive con…
1 year, 1 month ago
Offshore Financial Centers - 4 Take-aways
Episode 1738
Offshore jurisdictions remain an important part of global finance, offering tax efficiency, privacy, and asset protection. But evaluating them requir…
1 year, 1 month ago
Ranking Offshore Jurisdictions: Criteria and Realities
Episode 1737
Offshore jurisdictions are often associated with secrecy and tax advantages—but the reality is more nuanced. These countries and territories provide …
1 year, 1 month ago
The Global Financial Centres Index (GFCI)
Episode 1736
The Global Financial Centres Index (GFCI) is one of the most influential benchmarks for evaluating financial hubs worldwide. GFCI 37 ranked 119 centr…
1 year, 1 month ago
Comparing the New Zealand Foreign Tax Exempt Trust
Episode 1735
New Zealand’s tax system treats trusts according to the residence of the settlor. Under section CW 54 of the Income Tax Act 2007, resident trustees c…
1 year, 1 month ago