William Byrnes' Tax, Wealth, and Risk Intelligence

William Byrnes (Texas A&M) tax & compliance articles

Companies, Trusts, Wealth

trust lawInternational Trust Laws and Analysis, Company Laws, Wealth Management & Tax Planning Strategies

  • Guidance on establishing and managing trusts, companies, and investment funds in foreign countries in compliance with applicable regulations.  Provides all the legal, tax and estate-planning intelligence necessary for advisers to recommend financial centers to their high net wealth clients as to the advantages and pitfalls of investing in and through individual jurisdictions, wealth planning techniques and associated compliance issues critical for advising the high net wealth client and multi-national businesses Comparison charts to reduce research time.

International Trust Laws and Analysis, Company Laws, Wealth Management & Tax Planning Strategies provides all the legal, tax, and estate-planning intelligence necessary for professional advisers to recommend among financial centers for their high net wealth clients — as well as the tools to establish and operate trusts, companies, and funds in compliance with all applicable rules and regulations. The full text of the trust laws and links to the company laws of 60 countries is included with clear, concise comparison charts aimed at reducing research time. The 29 vital trust elements and 21 company elements of each jurisdiction’s laws are analyzed from a compliance perspective in detail.

This major reference work is a one-stop guide to the formation of trusts and companies worldwide. The work is quarterly updated, tracking key changes and developments in trust and company legislation and practice.  Professional consultants involved in trust and company establishment and in wealth management, including bankers, lawyers, tax consultants, accountants, financial planners, compliance officers, investment and wealth managers, will find this an efficient and reliable source of practical information. 

10 Volume Set 

Part 1. Trust Laws

  • Foreword
  • Introduction: Topic Areas
  • Country by Country Analysis
  • Comparison Charts

Analyses and Statutes

Part 2. Company Laws

  • Introduction: Topic Areas
  • Comparison Charts
  • Country by Country Analysis
  • Glossary of Terms

Part 3. Wealth Management

  • Special Topics

Part 1 contains a point-by-point analysis of the 29 vital elements of each country’s trust law. The following topics are covered: Legislative Background; Formation; Exempt Tax Status; Minimum Assets; Residency Requirement; Registration; Revocable or Irrevocable / Void or Voidable; Settlor as Beneficiary; Perpetuity Period; Wait and See Provision; Accumulations; Beneficiaries; Trustees and Trustee Companies; Enforcers; Protectors; Confidentiality Rules; Financial Disclosure; Redomiciliation; Government and Private Fees; Exchange Control; Tax Treaties; Restrictions; Asset Protection; Fraudulent Dispositions; Time Limit to Bring Suit; Foreign Court Awards; Forced Heirship; Other Types of Trusts; and Government Control.

Countries included: Andorra, Anguilla, Antigua and Barbuda, Aruba, Australia, Austria, Bahamas, Barbados, Belize, Bermuda, British Virgin Islands, Brunei, Cayman Islands, China, Cook Islands, Costa Rica, Cyprus, Dominica, Gibraltar, Grenada, Guernsey, Hague Convention on Trusts (includes Netherlands, Portugal, Italy, France, Belgium, Spain, Luxembourg, etc.), Hong Kong, Ireland, Isle of Man, Jersey, Labuan, Liechtenstein, Macau, Madeira, Malaysia, Malta, Marshall Islands, Mauritius, Monaco, Montserrat, Nauru, Netherlands Antilles, Nevis, New Zealand, Niue, Panama, Prince Edward Island, Russian Federation, St Kitts, St Lucia, St Vincent and Grenadines, Samoa, Seychelles, Singapore, South Africa, Switzerland, Turks and Caicos Islands, United Kingdom, United States (Alaska, California, Colorado, Delaware, Montana, Nevada, New York, Rhode Island) and Vanuatu.

Part 2 contains a point-by-point analysis covering the 20 vital elements of each country’s company law, including the following topics: Company Types; Licensing of Corporate Agents; Company Name; Fees; Registered Office and Resident Agent; Registration; Reporting and Recordkeeping; Formative Documents; Powers; Shareholders / Members; Single Shareholder Corporation; Share Capital; Directors and Officers; Meetings; Resolutions; General Accounting Practices; Mergers & Acquisitions; Liquidation/Dissolution; Governing Law; Forms; Economic Substance.

Countries included: Algeria; Anguilla; Antigua and Barbuda; Armenia; Australia; Austria; Azerbaijan; Bahamas; Bangladesh; Barbados; Belize; Bermuda; Bolivia; British Virgin Islands; Bulgaria; Brazil; Cayman Islands; Chile; China; Colombia, Cook Islands; Costa Rica; Cyprus; Czech Republic; Dominica; Finland; France; British Virgin Islands; Guernsey; Hong Kong; India; Italy; Jersey; Liechtenstein; Luxembourg; Macau; Madeira; Malta; Marshall Islands; New Zealand; Poland; Portugal; Singapore; Spain; St. Kitts & Nevis; St. Lucia; Switzerland; Turks and Caicos Islands; United Kingdom; United States (Alaska, California, Colorado, Delaware, Florida, Illinois, Montana, Nevada, New York, Tennessee, Texas, Wyoming) and Vanuatu.

Primary Authors

Professor William H. Byrnes of Texas A&M University School of Law is a leading tax law author of 10 treatises and compendia as well as three Tax Facts books. He is the primary co-author of the Kluwer 10-volume compendium International Trust Laws and Analysis, Company Laws, Wealth Management & Tax Planning Strategies as well as the U.S. contributor for the Kluwer International Tax Blog.  Before two decades of academia, William Byrnes held a senior position of international tax for a big 6.

Dr. Robert J. Munro is the author of 35 published books including co-author of the Kluwer 10-volume compendium International Trust Laws and Analysis, Company Laws, Wealth Management & Tax Planning Strategies.  Dr. Munro retired after a distinguished career as a Law Librarian of the University of Florida College of Law, wherein he served as the Co-Director of the Center for International Financial Crimes Studies.  He continues as a Senior Research Fellow and Director of Research for North America of CIDOEC at Jesus College, Cambridge University, England. He is a Barrister and an Attorney at Law.

Contributing Company Law, Trust Law, and Wealth Management Experts

The authors would like to acknowledge with thanks the following individuals and organizations for their contributions and cooperation in maintaining updated analysis of the trust and company laws of this 10-volume set. These experts are available for additional information and/or consultation in their respective jurisdictions and topic areas.

ALGERIA

Christophe Asselineau is a partner at Norton Rose Fulbright in Paris, France authored the Algeria and Senegal chapters. Mr. Asselineau has more than 25 years of experience advising on projects and M&A transactions worldwide, with a particular focus in Africa. He can be reached at christophe.asselineau@nortonrosefulbright.com or by phone at +33 1 56 59 52 34.

ANGUILLA

William Byrnes 

ANTIGUA AND BARBUDA

Craig Jacas is the Managing Attorney at Stapleton Chambers, Antigua & Barbuda and is admitted to practice in Antigua & Barbuda and Jamaica. He advises clients on various aspects of commercial and corporate law and represents clients in civil and commercial matters at the Industrial Court, High Court, and the Court of Appeal. He is a member of the Antigua & Barbuda Bar Association, and ‘Caribono’, a network of professionals offering pro bono services for underserved communities across the Caribbean. Craig may be contacted at craig.jacas@stapletonchambers.com.

ARMENIA

Narine Beglaryan is a partner at “Concern-Dialog” law firm located in Yerevan, Armenia. She is a licensed Attorney. She is specialized in Banking Law, Contract Law, Corporate Law, Personal Data protection, M&A and Capital markets. She provides the clients with legal consultancy and assistance related to inner processes, legal dealings, and represents them in administrative and court proceedings. Ms. Beglaryan is qualified to practice law in the Republic of Armenia since 2007 and is the Attorney of the Chamber of Advocates since 2012. She may be contacted at Email narine.beglaryan@dialog.am  and telephone +374 99 353 452.She graduated from the Moscow New Juridical Institute with the degree of Certified Specialist in Civil Law.

Lilit Shahinyan is a junior associate at “Concern-Dialog” law firm located in Yerevan, Armenia. Currently she is studying at American University of Armenia to earn her Master’s degree in 2020. She has former working experience in banking and IP law spheres. She may be contacted at Email lilit.shahinyan@dialog.am and telephone +374 98 340 400.

ARGENTINA

Constanza Connolly (cconnolly@beccarvarela.com), Maria Shakespear (mshakespear@beccarvarela.com) and Luz Patrón Costas (lpatroncostas@beccarvarela.com) of Beccar Varela firm. They may be contacted at + (54 11) 4379-6800. 

AUSTRALIA

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AUSTRIA

Dr. Friedrich Schwank is the senior partner of the Law Office of Dr. F. Schwank, based in Vienna, Austria. He speaks German, English, French and Spanish, and worked in London and Paris before heading his own international practice since 1986. He specializes in corporate and private tax planning, private foundations, philanthropy, international succession and cross-border taxation. His firm provides legal services of the highest quality to family offices, private and corporate clients with international operations in the European Union, Russia, Central and Eastern Europe. Dr. Schwank may be contacted at offices@schwank.com or by telephone +43 (1) 533 57 04.

ARZERBAIJAN

Kamal Huseynli is a senior lawyer with MGB Law Offices, Azerbaijan. He has experience in advising on corporate, finance, banking, employment, data protection and tax-related statutory requirements and compliance issues. For the period from 2012 to 2014 he worked for the Central Bank of the Republic of Azerbaijan and is knowledgeable on the regulatory requirements of the Central Bank regarding the operation and licensing of local banks in Azerbaijan. He is a specialist in reviewing and drafting various types of contracts (loan contracts, mortgage contracts, and other financing documents). He is a member (advocate) of the Bar Association of the Republic of Azerbaijan. He may be contacted at kamal.huseynli@mgb-law.com and +994 50 663 07 86.

BAHAMAS

William Byrnes.

BANGLADESH

A.B.M. Nasirud Doulah is a partner at a leading Dhaka based law firm Doulah & Doulah (www.doulah.net ). He completed his LLB from University of London and Master of Business Administration in Finance from IBA. His specialization is corporate law, taxation and infrastructure finance. Nasir is the contributor for Lexis’ Foreign Tax and Trade Briefs, and update contributor of Money Laundering, Asset Forfeiture & Compliance. He may be contacted at ndoulah@doulah.com.

Amina Khatoon is a partner at a leading Dhaka based law firm Doulah & Doulah (www.doulah.net ). She completed her LLB from University of Dhaka. Her specialization is corporate law, taxation and employment law. Amina is the contributor for Law Business Research’s Project Finance and Practical Law Company’s Doing business in Bangladesh. She may be contacted at akhatoon@doulah.com.

 BARBADOS 

Jonathan Brathwaite, attorney and partner with Mithril Tax Law Firm, jonathan@mithriladvisors.com, +1 246 253 9272 and Juanna Bovell who is an attorney and an associate at Mithril Tax Law Firm, juanna@mithriltaxlaw.com, +1(246) 823-1281.

BELIZE

William Byrnes.

BERMUDA

William Byrnes.

 BOLIVIA

Mauricio Becerra de la Roca Donoso is managing partner at Becerra de la Roca Donoso & Asociados S.R.L. in Santa Cruz de la Sierra, Bolivia (www.bda-lawfirm.com). He is a regular contributor of ABA law review publications and author of publications on international corporate law and holds an L.L.M. from Georgetown University Law Center. He can be reached at mbecerra@bda-lawfirm.com or by phone at +591 3 3334433.

 BRAZIL

Ana Paula Terra Caldeira is a partner at Azevedo Sette Advogados’ Corporate practice in Belo Horizonte office. She draws upon more than 20 years of experience advising clients in complex transactions involving commercial contracts, foreign investments, mergers and acquisitions, matters, especially in Mining sector. Ana is also a Professor of Corporate and M&A in the Program for Development of Shareholders – PDA of Fundação Dom Cabral and of the course Legal Challenges on Doing Business in Latin America for the Master of International Business of the French business school Skema. She is also the author of several publications regarding her field of work.

Ana is recommended in Chambers Latin America in Corporate M&A, Commercial, and Mining practices as an “active presence assisting domestic and foreign companies with contracts, M&A and corporate financing mandates. She regularly advises players from the mining, financial and real estate industries”. She is recognized in LACCA Approved, and Who’s Who in M&A practices. In IFLR 1000 Energy & Infrastructure Ana is listed as reference in Financial and Corporate practice. In Análise Advocacia 500 is considered one of the most admired lawyers in Minas Gerais state with reference to the construction and engineering industry. She may be contacted at anapaula@azevedosette.com.br.

Liliane Campos is an associate attorney at Azevedo Sette Advogados. She may be contacted at lcampos@azevedosette.com.br.

 BULGARIA

Smilena Hrusanova is a senior associate at Penkov, Markov & Partners, a leading law firm in Bulgaria. She heads the firm’s Competition and Compliance department as well as the Intellectual Property department. He graduated with her LLM from Sofia University. She has now been practicing law for over eighteen years. She may be contacted at smilena.hrusanova@penkov-markov.eu.

BRITISH VIRGIN ISLANDS

William Byrnes.

CAYMAN ISLANDS

Daryl O’Brien is based in Walkers’ Cayman Islands office where he is an associate in the firm’s Investment Funds Group. He advises on all aspects of funds work and has experience in a broad range of funds formations and funds transactions. Daryl advises asset managers, private equity houses and their onshore counsel in relation to Cayman Islands corporate and partnership structures. Daryl may be contacted at Daryl.OBrien@walkersglobal.com.

Michael Padarin is a partner in the Investment Funds group in Walkers’ Cayman Islands office. He has over a decade’s experience advising on all aspects of the formation, operation, governance and restructuring of investment funds, including hedge, private equity and venture capital funds. Michael frequently represents start-up, emerging growth and public companies as well as venture capital investors, in relation to private financings, joint ventures and acquisition transactions. He previously spent over four years with the firm’s Investment Funds and Corporate team in Walkers’ Hong Kong office, and has a wealth of experience dealing with inbound and outbound china deals. Michael may be contacted at Michael.Padarin@walkersglobal.com.

 CHILE

Jaime Munro is a partner of Baker & Mckenzie Santiago. He holds a Master of Laws (LL.M degree) from the University of Chicago School of Law. Mr. Munro’s practice covers major projects/project finance, merger & acquisitions, securities, capital markets, and real estate projects in the retail industry. Mr. Munro has assisted several clients with respect to all aspects of M&A Transactions (public and privates), international joint ventures, project financing, foreign investments, corporate and commercial arrangements, major infrastructure and power projects. He is fluent in Spanish and English. Mr. Munro may be contacted at Jaime.Munro@bakermckenzie.com.

Cristóbal Larrain is an associate of Baker & Mckenzie Santiago, and Assistant Professor of civil law with Pontificia Universidad Católica de Chile. He focuses his practice mainly on corporate matters, mergers and acquisitions, capital markets, private equity and banking and finance, advising Chilean and foreign clients from a variety of industries. He is fluent in Spanish and English. Mr. Larrain may be contacted at cristobal.larrain@bakermckenzie.com.

 CHINA

Mark Schaub is a Senior Partner at King & Wood Mallesons specializing in foreign direct investment, M&A and restructuring in China. He has advised on foreign investment projects in all major sectors in China with a cumulative value exceeding USD 20 billion.  Mark Schaub has worked as a lawyer in Shanghai since 1993 and is  the first foreign partner to join our China firm in 2000. Prior to this, he worked in well-known German and American law firms in their Shanghai offices. He has been consistently recognized as one of the “Leading Lawyers” by Legal 500 and a number of authoritative legal ranking media for corporate practice. Mark’s working languages are English, German, and Mandarin. He can be reached by phone at +86 21 2412 6000 and by e-mail at schaub@cn.kwm.com.

COLOMBIA

Clare Montgomery is the head of the Companies, Restructures and Investment Practice Group of Baker & McKenzie Bogotá. She is qualified in Colombia and in England and Wales. Ms. Montgomery focuses her practice on corporate and company law; mergers, acquisitions and reorganizations; foreign exchange law; free trade zone; and foreign investment. She regularly participates in complex cross-border reorganization and restructuring projects, mergers and acquisitions of multinational and local companies in Colombia, joint ventures and shareholder disputes, as well as leads the company law and foreign exchange group. She may be contacted at Clare.Montgomery@bakermckenzie.com or at + 57 1 634 1554.

Juliana Tobón is an associate at Baker & McKenzie Bogotá, member of the Companies, Restructures and Investment Practice Group. Ms. Tobon has experience in corporate and company law, mergers and acquisitions and foreign exchange law. She advises foreign companies in the incorporation of their subsidiaries in Colombia and both foreign and local companies on corporate and foreign exchange matters. She has handled the negotiations and closing of several acquisitions of Colombian companies. She may be contacted at Juliana.Tobon@bakermckenzie.com or at + 57 1 628 5074.

COOK ISLANDS

William Byrnes. 

COSTA RICA

Gonzalo Gutierrez Acevedo who may be contacted at ggutierrez@ag-abogados.net.

CUBA

Yosbel A. Ibarra, Esq., is a shareholder at Greenberg Traurig LLP, where he serves as Co-Chair of the firm’s Latin American and Iberian practice, Co-Managing Shareholder of the firm’s Miami office, and a member of the steering committee for the firm’s Energy & Infrastructure practice. He may be contacted at ibarray@gtlaw.com /+1 (305) 579 0706.

Osvaldo Miranda is a foreign law clerk with Greenberg Traurig LLP, where he practices on matters related to investment in Latin America, including Cuba. He practiced law in Cuba, where he represented foreign investors and served as a judge in one of Cuba’s commercial courts. He may be contacted at mirandao@gtlaw.com / +1 (305) 579 0599.

CYPRUS

David D.S. Stokes is a consultant for Andreas Neocleous & Co LLC, one of the largest firms in south-east Europe and the Middle East. He has written several publications concerning the laws and financial regulation of Cyprus. He may be contacted at david.stokes@neocleous.com.

CZECH REPUBLIC

Valeriya H Zamulko has served as a Chief Specialist and a Counsel of the Deputy Head of the Russian Federation Tax Service. She completed her LL.M. at Voronezh State University, and is now pursuing her PhD and a BA of legal studies at Drexel University. Valeriya’s contributions include the Company Law Analysis updates for Pennsylvania and for Czech Republic. She may be contacted at valizam@yandex.ru.

DOMINICA

Aretha Frances, Assistant Manager, International Business Unit, Ministry of Finance, Industry and Planning, Government Headquarters, Kennedy Avenue, Roseau, Commonwealth of Dominica, West Indies; Tel.: (767) 448-2401; Fax: (769) 448-0406.

ECUADOR

Agustín Acosta Cárdenas is partner at Paz Horowitz Abogados in Quito, Ecuador. He is the author of numerous publications on international corporate law, and holds an L.L.M. from NYU. He can be reached at aacosta@pazhorowitz.com. Also contributing to the chapter are junior associates Isabel Samaniego and Esteban Vivero. He may be contacted at +593 2 3982-900 ext. 5421 or aacosta@pazhorowitz.com.

ETHIOPIA

Fikadu Demmisie is the founder and senior partner at Fikadu Asfaw & Associates in Addis Ababa, Ethiopia. He holds an L.L.M and an L.L.B. from Addis Ababa University. His firm practices the following areas of low: corporate and business, intellectual property, immigration, tax, mergers and acquisitions, labor and employment, insurance, infrastructure and commodities, mining and energy, competition, extra contractual liability/tort litigation and dispute resolution, property and real estate matters, inheritance and family law, criminal cases, non-profit and association (NGO/CSO), legal due diligence. He can be reached at fikadu@ethiopianlaw.com.

FINLAND

Mikko Heinonen is the Managing Partner of the Hannes Snellman Attorneys Ltd Helsinki Office. Mr. Heinonen’s practice focuses on public and private M&A, equity issues and general securities regulation. He also provides advice regarding governance matters to corporations and their boards, as well as industrial and technology companies in their acquisitions, joint ventures, financing and licensing transactions. Mr. Heinonen is entrusted with various non-executive board memberships and is acting as the secretary for boards of directors in various public and private companies. He holds the LL.M. from Harvard Law School and from the University of Turku, Finland. He may be contacted at mikko.heinonen@hannessnellman.com and his firm’s website can be viewed at http://www.hannessnellman.com.

FRANCE

Laura Tanganelli is an Associate Attorney at The Ghilezan Law Firm, a litigation firm based in Los Angeles. She specializes in business litigation and employment law. Ms. Tanganelli is admitted to practice law before all courts in the State of California, as well as the United States District Courts for the Central and Northern Districts of California. Ms. Tanganelli is a French native. She received her LL.M from the Thomas Jefferson School of Law, USA. She also holds a LL.B from the University of Nice, France, and a LL.M in International and European Law from the University of Westminster, U.K. Ms. Tanganelli serves as a pro-bono attorney for the Legal Aid Society of San Diego and as a committee member of the Human Trafficking Task Force, Communications subcommittee. She is also a member of the San Diego and Los Angeles County Bar Associations, as well as the Lawyers Club of San Diego. Ms. Tanganelli can be contacted at laura@ghilezanlaw.com.

GERMANY

Thomas Graedler is an attorney-at-law with honert + partner mbB, Munich (Germany) and assistant professor with Steinbeis-University Berlin. He advises corporations and partnerships, as well as their shareholders and partners, on all corporate and tax law matters, and counsels companies and financial investors on M&A transactions. He may be contacted by E-mail t.graedler@honert.de or phone Tel.: + 49 89 388 381 0.

GHANA

Theophilus Tawiah is a Lawyer, Certified Chartered Tax Advisor, and the Managing Partner at WTS Nobisfields (Attorneys at Law & Tax Advisors) a corporate and commercial law firm at 1 Pawpaw Street, East Legon, Ghana. He is also a law Lecturer at University of Professional Studies, Accra. Theophilus’s areas of practice include banking and finance, corporate and commercial law, energy, employment, corporate governance, mergers and acquisitions, capital markets, tax and commercial litigation. He has provided legal and tax services to several multinational and local companies doing business in Ghana. He has a wide experience assisting clients in in financial services, energy, mining & utilities, consumer and industrial products and telecommunications sectors. He holds a B.Com (Accounting) from University of Cape Coast, an L.L.M. from Cardiff University in Wales, an L.L.B. from the University of Leicester, and a LPC from De Montfort University. He can be reached at theophilus.tawiah@wtsnobisfields.com or by telephone at +233 302 500107/ +233508646424.

 GIBRALTAR

Kyra Romano-Scott is a director of Sovereign Trust (Gibraltar) Limited, the Gibraltar office of Sovereign Group, the international corporate service provider. Kyra qualified as a Solicitor in the UK in 2000 and before moving to Gibraltar in 2006, she was in private practice in the UK specializing in matrimonial and children issues. She is a member of STEP and on the Board of the Association of Trust and Company Managers. Kyra can be contacted at kromano-scott@sovereigngroup.com and telephone +350 200 76173.

GREECE

Christos Vardikos is an Attorney of Vardikos & Vardikos. He can be contacted at vardikos@vardikos.comand Tel.: +30 2103611505.

Alexandra Botsiou is an Attorney of Vardikos & Vardikos. She can be contacted at info@vardikos.com and Tel.: +30 6937161618.

Charles Edward Andrew Lincoln, IV, is the chapter update editor for Wolters Kluwer’s International Trust and Company Laws & Analysis, Greece company law chapter. In 2016, Charles Lincoln received his J.D. from Texas A&M University School of Law after completing his A.L.B. from Harvard University, cum laude, in 2013. Charles Lincoln will begin the LL.M. Program in International Tax Law at the University of Amsterdam in September. He may be reached at charlesedwardandrewlincolniv@post.harvard.edu.

GUATEMALA

Carlos Roberto Ortega is a senior associate with Mayora & Mayora, S.C. authored the Guatemala chapter. His practice focuses on civil and commercial agreements, international trade, corporate law, project finance and infrastructure, mergers and acquisitions, and others. He may be contacted at cortega@mayora-mayora.com.

GUERNSEY

Stephen Hare is Managing Director of Sovereign Trust (Channel Islands) Limited, the Guernsey office of The Sovereign Group, the international, privately-owned corporate service provider. Prior to opening the office in 2010, he was a director of the Group’s Gibraltar operation. Stephen qualified as a Solicitor in the UK in 1998 and before moving to Gibraltar in 2004, he was a partner with CooperBurnett, a Tunbridge Wells boutique law firm, specializing in private client matters, including estate planning and trusts. He may be contacted at share@sovereigngroup.com.

HONG KONG

Ernest Marais is in-house legal counsel for Sovereign Trust (Hong Kong) Limited and assist in overseeing the legal operations of the Sovereign Group in both Asia and Africa. He has been admitted as an attorney in the High Court of South Africa and has specialized in the field of Tax and Trust law. Some of his written opinions on tax law has been internationally published in well recognized academic journals such as the African Tax Journal. He graduated from the University of Stellenbosch, South Africa with a B.Com LLB degree and later completed a postgraduate diploma in tax (cum laude) with the International Institute of Tax and Finance in association with Thomas Jefferson School of Law, San Diego. He may be contacted on emarais@sovereigngroup.com or +85253626145. Contribution includes the company law chapter for Hong Kong.

HUNGARY

Ágnes Bejó is one of the leading corporate and commercial lawyers of the firm. She joined the firm in 2013. Earlier, she gained more than 12-year professional experience at a “Magic Circle” international law firm. Ágnes advises on commercial law issues as well as on commercial transactions, including mergers and acquisitions and private equity transactions. She also has deep knowledge and wide experience in employment law advisory work. She may be contacted at abejo@jalsovszky.com.

Gábor Kerekes is a trainee lawyer at the M&A and real estate groups of the firm. GÁbor has been working for the firm since 2012. Before joining the firm, still during his university studies, he gained over 4-year experience in the field of corporate and commercial law by assisting the work of an international-oriented law firm. He assists the corporate and property law practices of the firm. Occasionally he is also involved in commercial law and intellectual property rights advisory. He may be contacted at gkerekes@jalsovszky.com.

INDIA

Rahul Sibal is a student of the premier Nalsar University of Law. He is the editor of the Nalsar Journal of Corporate Affairs and Corporate Crimes and a founder member of the Centre for Corporate and Tax Law, Nalsar. He can be reached at sibbalrahul@gmail.com.

IRELAND

John Alden, Solicitor, A & L Goodbody, 1 Earlsfort Centre, Hatch Street, Dublin 2, Ireland. Tel.: 353-1-661-3311; Fax: 353-1-661-3278.

ISLE OF MAN

Tess Bates is a solicitor and the Money Laundering Reporting Officer for Sovereign Trust (Isle of Man) Limited, the Isle of Man office of Sovereign Group. She may be contacted at tbates@sovereigngroup.com and telephone +44 1624 699 800.

ISRAEL

Dr. Alon Kaplan, LLM (Jerusalem), PhD (Zurich), TEP, was admitted to the Israel Bar in 1970, and also was appointed notary in 1989. He is a member of the Israel, New York and Frankfurt Bar Associations. He practices law in Tel Aviv specializing in Trusts and Estates. He is General Editor of Trusts in Prime Jurisdictions (4th edition, April 2016), and author of Trusts and Estate Planning in Israel, Juris Publishing (2016). He may be contacted at alon@alonkaplan-law.com.

Lyat Eyal, LLB, TEP is a founding partner of Aronson, Ronkin-Noor, Eyal law firm, admitted in New York and Israel, managing the private client practice of the firm. Lyat is also a member of the New York state bar association trusts and estates and international section; tax specialist group; an academician of international academy of estate and trust law; and a fellow of ACTEC. Lyat publishes in leading professional journals and lectures widely in her areas of expertise. She may be contacted at lyat@are-legal.com.

Diana Apelboim Ladovsky, BA (accounting), LLB, graduated in 2013 and was admitted to the Israel Bar in 2014. She worked as a legal intern at Alon Kaplan Law Firm, Tel Aviv, Israel, in the field of trust law, company’s law, succession law, real property law. She practices law at Aronson, Ronkin-Noor, Eyal Law Firm specializing in trust, companies, estate planning, real property transactions and succession. She may be contacted at diana@are-legal.com.

Orna Ronkin-Noor is a partner at Aronson, Ronkin-Noor, Eyal Law Firm. Orna provides comprehensive legal advice in the areas of real estate, corporate, labor law, wills and probate, to high net worth private clients and families, Israelis and foreign residents. She also advises Israeli and foreign corporations on setting up operations in Israel and then ongoing legal advice on a wide variety of commercial matters including corporate, contracts, real estate and labor law. Orna is involved in the opening and management of bank accounts for clients including obtaining bank mortgages. She may be contacted at orna@are-legal.com.

 ITALY

Giovanni Battista Bruno, LL.M. at Columbia Law School (Harlan Fiske Stone Scholar for superior academic achievements) and Ph.D. in Civil Law at the University of Rome La Sapienza, is a dual qualified attorney licensed to practice in the State of New York and in Italy. Mr. Bruno is an associate at Shearman & Sterling LLP, practicing in the areas of mergers and acquisitions, bankruptcy and reorganizations and arbitration. Giovanni has been an adjunct professor in Bankruptcy and is a teacher assistant in Civil Law at the University of Rome La Sapienza. Giovanni can be contacted at giovanni.bruno@shearman.com and his profile can be viewed at shearman.com.

JAMAICA

William Byrnes.

JERSEY

William Byrnes.

KENYA

Wangui Kaniaru is a senior associate at Anjarwalla & Khanna, Kenya’s largest law firm. Her practice focuses on corporate law. Wangui has advised acquiring firms and targets in various commercial transactions, including structuring joint ventures in multiple jurisdictions, asset purchase acquisitions, disposals of businesses, share purchase acquisitions which require due diligence investigations and group restructurings in regulated and unregulated industries. She has also advised on many telecommunications and data protection matters. She can be contacted at wk@africalegalnetwork.com.

 LIBERIA

Hilary Spilkin is an international tax attorney and alumna of the Thomas Jefferson School of Law Master of Laws program. As Managing Director of the Liberian Corporate Registry, Hilary oversees the development and administration of the non-resident domestic business registry, while also being responsible for reviewing and recommending changes and providing policy determinations on the Liberian Associations Law and other legal provisions affecting Liberia’s non-resident domestic business entities. Hilary may be contacted at hspilkin@liscr.com.

 LIECHTENSTEIN

Helene Rebholz has been working in Liechtenstein as a trust practitioner since 2001 and as a lawyer (bar exam in Liechtenstein and Austria) since 2004. She is a partner of the law firm Anwaltskanzlei KÖnig Rebholz Zechberger and formerly a partner with Advokaturbüro Batliner & Gasser with a focus in her practice on financial markets, M&A, corporate law issues and litigation. Ms. Rebholz can be contacted at rebholz@akrz-law.com with further information on the law firm to be found at http://www.akrz-law.com

LUXEMBOURG

Sonia Bellamine is an Associate at Wildgen. She holds a Master degree in private Law and post-graduate diploma in Islamic finance. Sonia specialises in cross-border corporate transactions, international corporate restructuring, mergers and acquisitions and transactional business law and corporate finance. As member of Wildgen’s Islamic Finance department, she has been involved in various projects relating to the setting up of Sharia compliant investment funds. She is also member of the editorial board of Jurisnews.

Daniel Boone is a partner in Wildgen’s Corporate and Finance Department. With more than 15 years of legal practice, Daniel Boone is actively involved in both international M&A deals and major debt restructuring transactions in which he provides his sound corporate law, civil law and collaterals’ law expertise. He has a large and international experience and in particular in the Asia-Pacific region. He is the author of numerous publications and lectured Private Law and Contract Law at Strasbourg and Metz Universities. He currently lectures Corporate Law at the University of Luxembourg.

MACAU

Bruno Da Silva who may be contacted at bruno.silva@loyensloeff.com.

MADEIRA

Tania Freitas who may be contacted at tania.freitas@abreuadvogados.com.

MALTA

Stephen Griffiths who may be contacted at sgriffiths@sovereigngroup.com. 

MARSHALL ISLANDS

Dennis Reeder who may be contacted at dreeder.rmi@gmail.com.

MEXICO

Jorge Luna studied law and international business at Universidad Marista in San Luis Potosí, Mexico, and the University of Burgos, Spain as well as studied international business at the Universidad Iberoamericana. He developed his practice at Díaz de Rivera and Mangino, SC, participating mainly in mergers and acquisitions. He has also participated as a partner at Nava and GonzÁlez Martí, SC. Today he is a partner at KNP Abogados and is dedicated to corporate law, representing clients in securities matters, mergers and acquisitions, financing and banking, intellectual property and has participated in arbitration proceedings related matters. Do not hesitate to contact him at jluna@knp.com.mx phone: +52 (55) 5257-5419.

MAURITIUS

David Chung who may be contacted at dchung@sovereigngroup.com.

NEPAL

Bharat Upreti who may be cobntacted at anup@pioneerlaw.com. 

NEW ZEALAND

William Byrnes.

NICARAGUA

Carlos Navarro Amador is a Senior Associate at Alvarado y Asociados and head of the Firm’s tax practice. Carlos handles tax/financial aspects of the transactions managed at Alvarado y Asociados and has over ten years of experience in the areas of Consulting and Corporate Law, Commercial, Labor, specializing in Tax Law. He can be contacted at CNavarro@alvaradoyasociados.com.ni.

PAKISTAN

Zainab Adam is a Corporate Attorney based in the U.S., specializing in Corporate Tax, Mergers & Acquisitions, Intellectual Property and International Law. She holds a Bachelors Degree in Accounting and Finance, an LLM Degree ranked top ten in the U.S. for Corporate Tax, M&A, and International Law, and a Doctorate in Law. She may be contacted at adamzalaw@gmail.com.

POLAND

Tomasz Rysiak is a senior associate at the Warsaw office of Magnusson. He is responsible for corporate law matters. Mr. Rysiak can be contacted at tomasz.rysiak@magnussonlaw.com.

PORTUGAL

Fernando Messias is a lawyer, PhD in Tourism, independent arbitrator and mediator, consultant in tourism and real estate, lawyer in commercial and investment litigation, intellectual property and business law. Since 2009 he has been a facilitator in creative problem solving (Certified Basadur Facilitator – Simplexity System, US and Canada). Fernando Messias is also the author of several publications on Law & Business. His qualifications include a Licentiate in Laws (LLL), Postgraduate Diploma in Regional Economics and Local Development (PgDip), Postgraduate Diploma in Law of the Territory, Urbanism and Tourism (PgDip), Postgraduate Diploma in Advanced Studies on Tourism (PgDip), Postgraduate Diploma in International Arbitration (PGDip), Master of Laws in International Trade Law (LLM), legal consultant, doctorate on Tourism (PhD) with the doctoral thesis entitled “Leadership and well-being: the case of five-star hotels in the Algarve”. His offices are located in Portugal and he can be contacted at fm@fernandomessias.pt.

PUERTO RICO

Juan Stolberg is an attorney of Stolberg Law LLC, a corporate law firm focused on providing solutions to clients in the areas of private equity, startup law and venture capital, mergers and acquisitions, product distribution and merchandising, art law, hospitality law, real estate and other transactional matters. Stolberg Law represents international clients expanding their businesses and operations to the United States and Puerto Rico, with a particular focus on Puerto Rico tax incentive certifications under Acts 20 and 22 of 2012. Juan Stolberg may be reached at jcstolberg@stolberglaw.com.

SAINT LUCIA

Ellaine T. French who may be contacted at ellainefrench@legalstlucia.com.

 SENEGAL

Christophe Asselineau is a partner at Norton Rose Fulbright in Paris, France authored the Algeria and Senegal chapters. Mr. Asselineau has more than 25 years of experience advising on projects and M&A transactions worldwide, with a particular focus in Africa. He can be reached at christophe.asselineau@nortonrosefulbright.com or by phone at +33 1 56 59 52 34.

SINGAPORE

Andrew Galway who may be contacted at agalway@SovereignGroup.com.

SOUTH AFRICA

Charne Van Biljon who may be contacted at cvanbiljon@sovereigngroup.com.

SOUTH KOREA

Mr. Tom Pinansky who may be contacted at tom.pinansky@barunlaw.com.

 SPAIN

Guillermo García Berdejo and Jorge Azagra Malo are attorneys admitted to practice in Spain. They earned their degrees on economics and law at Universitat Pompeu Fabra (Barcelona). Their practice focuses on civil and mercantile litigation. Guillermo and Jorge are currently associates at Uría Menéndez Abogados, S.L.P. and can be contacted at guillermo.garcia@uria.com and jorge.azagra@uria.com.ST.

KITTS & NEVIS

William Byrnes.

LUCIA

Ellaine T. French, LL.B. B.V.C., L.E.C is an Attorney at law who is a member of the Bars of England and Wales, Saint Lucia, St. Kitts & Nevis, OECS Bar Association and the International Trade Mark Association. Ms. French practices presently in Saint Lucia and while having special experience in the areas of corporate and intellectual property matters, also practices in other civil areas. She can be contacted at ellainefrench@legalstlucia.com and her website can be viewed at http://www.legalstlucia.com.

SWEDEN  

Håkan Fohlin is a partner at Setterwalls and has over 30 years’ experience advising clients in Swedish and international M&A, often in collaboration with foreign law firms. Mr. Fohlin has a wide-ranging corporate law competence and also much experience of complex contract negotiations. Mr. Fohlin has been the managing partner of Setterwalls and is currently responsible for Setterwalls’ China desk in Stockholm, and for coordinating Setterwalls Stockholm’s international contacts. Mr. Fohlin can be contacted at hakan.fohlin@setterwalls.se and his profile can be viewed at http://www.setterwalls.se.

SWITZERLAND

Nicolas Bonassi is an attorney-at-law in Switzerland. He is a partner of the business law firm SwissLegal in Zurich and mainly practices in the fields of commercial and contract law, mergers & acquisitions as well as banking and financial markets law. Before joining SwissLegal, Nicolas was a senior associate with Lenz & Staehelin, Switzerland’s largest law firm. Nicolas is a graduate of the Law Faculty of the University of Berne (Master of Law, summa cum laude) and the University of San Diego School of Law (LL.M. with specialization in business and corporate law). Nicolas can be contacted at bonassi@swisslegal.ch.

TURKEY

Pelin Baysal who may be contacted at pelin.baysal@gun.av.tr. 

TURKS AND CAICOS

Peter McKnight who may be contacted at peter@mcknights.tc.

United Arab Emirates

Chris Williams (Managing Partner, Dubai). Being resident in the UAE since 2008, Chris uses his keen understanding of the region to guide his leadership of Bracewell’s Dubai office, as well as his own active corporate practice. Chris has particular experience in advising on mergers and acquisitions, joint ventures, complex commercial contracts and corporate advisory work, as well as experience advising on labor and employment matters (contentious and non-contentious), and managing litigation disputes in the UAE.  He may be contacted at chris.williams@bracewell.com.

David Pang (Senior Associate, Dubai). David focuses his practice on corporate transactions and commercial matters. He advises on cross-border M&A, private equity investments, share and/or asset acquisitions/disposals, JVs, LDD, commercial contracts, corporate restructuring and corporate governance. He has represented a range of clients, including private and listed companies, high net worth individuals and family groups, sovereign wealth funds, private equity funds, banking and financial institutions, energy and utilities majors in the Middle East, U.S. and Europe.  He may be contacted at david.pang@bracewell.com.

Suna Mirza (Associate, Dubai). Suna’s practice focuses on corporate and commercial work throughout the Middle East and Europe with particular experience of advising on mergers and acquisitions, private equity and investment funds, and general company advisory work. Suna’s clients are drawn from numerous sectors, including private equity, retail and energy. She also has experience advising on the corporate law aspects of international energy projects, with a particular focus on the acquisition of independent power projects in the Middle East.  She may be contacted at suna.mirza@bracewell.com.

UNITED KINGDOM

Laurence Lancaster who may be contacted at llancaster@sovereigngroup.com.

VANUATU

Roy Macdonald who may be contacted at roy@vfsc.vu.

YEMEN

Khalid T. Abdullah who may be contacted at kta@smasons.com.

UNITED STATES

California

William Byrnes.

Colorado

William Byrnes.

Delaware

William Byrnes.

Florida

William Byrnes.

Hawaii

Scott G. Morita is a member of the Honolulu, Hawaii, law firm of Schlack Ito, a limited liability law company, where he advises clients in the areas of business transactions and real estate. Mr. Morita is a graduate of the University of California, San Diego and the University of Hawaii at Manoa, William S. Richardson School of Law. He may be contacted at smorita@schlackito.com and (808) 532-6031. Scott’s contributions include creating the Company Law Analysis of Hawaii.

Illinois

William Byrnes.

Montana

William Byrnes.

Nevada

William Byrnes.

New York

William Byrnes.

North Carolina

William Byrnes.

Oklahoma

Roger A. Stong is a director and shareholder of Crowe & Dunlevy, A Professional Corporation, Oklahoma City, Oklahoma. He may be reached at email roger.stong@crowedunlevy.com and telephone number (405) 239-6614. Roger’s contributions include creating the Company Law Analysis of Oklahoma.

Tennessee

Anna Chaykina holds the position of the Counsel of LLC LEGAL PRO based in St. Petersburg, Russia. Anna advises clients on corporate and employment law matters and assists in M&A transactions, including acquisition and legal due diligence of companies and assets. Anna is a graduate of St. Petersburg State University Law School (Bachelor of Laws) and Washington University in St. Louis (LL.M. in U.S. Law). She may be contacted at achaykina@legalprocorp.com. Anna’s contributions include updating the Company Law Analysis of Nevada and Wyoming.

Utah

Spencer W. Romney is a shareholder at the law firm of Parr Brown Gee & Loveless. His specializations include mergers, acquisitions, and divestitures; private equity fund formation; and general corporate law. Spencer has advised clients in transactions in a variety of industries in jurisdictions across the country. Spencer lives in Salt Lake City, Utah with his wife and daughter. He may be contacted at sromney@parrbrown.com and 801-532-7840.

Texas

Joshua Wahl is an associate attorney at the Fort Worth law firm of Lively & Associates, PLLC. He received his J.D. from Texas A&M University School of Law in 2018 after working in business development and marketing in San Antonio, Texas. Joshua completed his Master in Business Administration degree from Oral Roberts University in 2010, and his Bachelor of Science degree from the same institution in 2008. Joshua resides in Fort Worth, Texas with his wife and two children. He may be contacted at josh.wahl@livelyllp.com or (817) 338-1030.

Wyoming

Anna Chaykina. She may be contacted at achaykina@legalprocorp.com.

ALTERNATIVE RISK TRANSFER

Marion Frings holds a BSc (Hons)|Dipl.-Betriebsw (FH) degree in business administration and economics with main focus on insurance management & financial services. Her studies specialized in particular on risk management and corporate governance. During her career she held positions with varying seniority, always working in an international environment. Marion is currently based in Gibraltar and serves as Executive Director at Sovereign Fund Management (SFM) where she has been instrumental in obtaining the AIFMD license under the EU Directive. She is primarily focused on sourcing new business opportunities for funds that come into scope. Ms. Frings also continues to work as Investment Consultant at Sovereign Asset Management (SAM) servicing UHNWI/HNWI, Trust or Family Office clients globally by providing tailored custody solutions. Prior to these positions, Ms. Frings was a Senior Account Manager in the institutional business division of the asset management firm AllianceBernstein (AB) with headquarters in New York. Her clients included state, sovereign and corporate pension funds, banks as well as insurance companies of the CEMEA region. Ms. Frings initially joined AB as Business Development Associate in 2005, specialized in pitches for RFP tenders on behalf of the firm and its investment platform. Pre-ceding the period with AllianceBernstein, where Marion was based in London, she worked in the audit department of KPMG in Frankfurt. She may be contacted at mfrings@sovereigngroup.com.

 MISCELLANEOUS

Dr. Shu-Chien Chen is a researcher at the Amsterdam Centre for Tax Law of the University of Amsterdam. She is admitted to the Taiwanese Bar. She lectures at the University of Amsterdam on EU tax law and international tax law. She received her LL.M. degrees in European Law and European Business Law and she completed her Ph.D. in the Netherlands. She may be contacted at s.chen@uva.nl or 93a21063@nru.edu.tw. Shu-chien’s contribution includes Company Law Analysis updates for Australia, British Virgin Islands, Ireland, and New Zealand.

 

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