Definitive global law guides offering comparative analysis from top-ranked lawyers
INTRODUCTION | 7 |
Contributed by Basil Zirinis, Elizabeth Kubanik and Megan Eitel, Sullivan & Cromwell LLP | 7 |
ARGENTINA | 14 |
Law and Practice | 14 |
Contributed by McEWAN | 14 |
Trends and Developments | 31 |
Contributed by McEWAN | 31 |
ASIA PACIFIC-WIDE | 37 |
Trends and Developments | 37 |
Contributed by Xuxiaoping Law Firm | 37 |
AUSTRALIA | 43 |
Law and Practice | 43 |
Contributed by Hall & Wilcox | 43 |
Trends and Developments | 60 |
Contributed by Hall & Wilcox | 60 |
AUSTRIA | 66 |
Law and Practice | 66 |
Contributed by Schindler Attorneys | 66 |
BAHAMAS | 84 |
Law and Practice | 84 |
Contributed by McKinney, Bancroft & Hughes | 84 |
Trends and Developments | 93 |
Contributed by McKinney, Bancroft & Hughes | 93 |
BELGIUM | 97 |
Law and Practice | 97 |
Contributed by Tiberghien | 97 |
Trends and Developments | 111 |
Contributed by Arteo Law | 111 |
BRAZIL | 117 |
Law and Practice | 117 |
Contributed by BVZ Advogados | Bastos, Bari, Vilela e Zugman | 117 |
Trends and Developments | 134 |
Contributed by BVZ Advogados | Bastos, Bari, Vilela e Zugman | 134 |
CANADA | 140 |
Law and Practice | 140 |
Contributed by Hull & Hull LLP | 140 |
Trends and Developments | 156 |
Contributed by Hull & Hull LLP | 156 |
CHINA | 163 |
Trends and Developments | 163 |
Contributed by Beijing Dacheng Law Offices, LLP | 163 |
COLOMBIA | 169 |
Law and Practice | 169 |
Contributed by Rimon, P.C. | 169 |
Trends and Developments | 190 |
Contributed by Rimon, P.C. | 190 |
CYPRUS | 195 |
Law and Practice | 195 |
Contributed by A.G. Erotocritou LLC | 195 |
GERMANY | 211 |
Law and Practice | 211 |
Contributed by Flick Gocke Schaumburg | 211 |
Trends and Developments | 227 |
Contributed by Flick Gocke Schaumburg | 227 |
GREECE | 233 |
Law and Practice | 233 |
Contributed by Bernitsas | 233 |
Trends and Developments | 251 |
Contributed by Machas & Partners | 251 |
HONG KONG SAR, CHINA | 258 |
Law and Practice | 258 |
Contributed by Hugill & Ip | 258 |
Trends and Developments | 276 |
Contributed by King & Wood | 276 |
INDIA | 283 |
Law and Practice | 283 |
Contributed by Cyril Amarchand Mangaldas | 283 |
Trends and Developments | 301 |
Contributed by Trilegal | 301 |
ISRAEL | 309 |
Law and Practice | 309 |
Contributed by FISCHER (FBC & Co.) | 309 |
ITALY | 328 |
Law and Practice | 328 |
Contributed by Gatti, Pavesi, Bianchi, Ludovici | 328 |
Trends and Developments | 349 |
Contributed by Maisto e Associati | 349 |
JAPAN | 355 |
Law and Practice | 355 |
Contributed by Mori Hamada & Matsumoto | 355 |
LIECHTENSTEIN | 365 |
Law and Practice | 365 |
Contributed by Ospelt & Partner Attorneys at Law Ltd. | 365 |
LUXEMBOURG | 382 |
Trends and Developments | 382 |
Contributed by ATOZ Tax Advisers | 382 |
MALTA | 388 |
Law and Practice | 388 |
Contributed by Fenech & Fenech Advocates | 388 |
MAURITIUS | 406 |
Law and Practice | 406 |
Contributed by CMS Prism – in association with CMS | 406 |
MEXICO | 425 |
Law and Practice | 425 |
Contributed by Díaz de León Abogados | 425 |
Trends and Developments | 443 |
Contributed by Galicia Abogados | 443 |
MONACO | 450 |
Law and Practice | 450 |
Contributed by Donald Manasse Law Offices | 450 |
Trends and Developments | 459 |
Contributed by Donald Manasse Law Offices | 459 |
NETHERLANDS | 463 |
Law and Practice | 463 |
Contributed by Arcagna | 463 |
Trends and Developments | 478 |
Contributed by Forvis Mazars NV | 478 |
NEW ZEALAND | 484 |
Law and Practice | 484 |
Contributed by Cone Marshall Limited | 484 |
Trends and Developments | 500 |
Contributed by Cone Marshall Limited | 500 |
PANAMA | 505 |
Trends and Developments | 505 |
Contributed by Icaza, González-Ruiz & Alemán | 505 |
PERU | 511 |
Law and Practice | 511 |
Contributed by Casahierro Abogados | 511 |
Trends and Developments | 527 |
Contributed by CPB Abogados | 527 |
POLAND | 535 |
Law and Practice | 535 |
Contributed by Nash Concept Ltd | 535 |
Trends and Developments | 549 |
Contributed by Nash Concept Ltd | 549 |
PORTUGAL | 554 |
Law and Practice | 554 |
Contributed by Durham Agrellos | 554 |
Trends and Developments | 565 |
Contributed by Durham Agrellos | 565 |
SINGAPORE | 568 |
Trends and Developments | 568 |
Contributed by DBS Private Bank | 568 |
SOUTH KOREA | 576 |
Law and Practice | 576 |
Contributed by Barun Law LLC | 576 |
Trends and Developments | 592 |
Contributed by Barun Law LLC | 592 |
SPAIN | 597 |
Law and Practice | 597 |
Contributed by Anaford Abogados | 597 |
TURKS & CAICOS | 611 |
Law and Practice | 611 |
Contributed by Coriats Trust Company Limited | 611 |
UAE | 618 |
Law and Practice | 618 |
Contributed by Consigliere Group | 618 |
Trends and Developments | 637 |
Contributed by Consigliere Group | 637 |
UK | 645 |
Law and Practice | 645 |
Contributed by Gherson Solicitors | 645 |
Trends and Developments | 662 |
Contributed by Gherson Solicitors | 662 |
US VIRGIN ISLANDS | 669 |
Trends and Developments | 669 |
Contributed by Marjorie Rawls Roberts PC | 669 |
USA | 678 |
Law and Practice | 678 |
Contributed by Greenberg Traurig, LLP | 678 |
Trends and Developments | 694 |
Contributed by Greenberg Traurig, LLP | 694 |
USA – ARKANSAS | 701 |
Law and Practice | 701 |
Contributed by Bundy | 701 |
Trends and Developments | 715 |
Contributed by Smith Hurst PLC | 715 |
USA – CALIFORNIA | 721 |
Law and Practice | 721 |
Contributed by Pillsbury Winthrop Shaw Pittman LLP | 721 |
Trends and Developments | 736 |
Contributed by Pillsbury Winthrop Shaw Pittman LLP | 736 |
USA – FLORIDA | 743 |
Law and Practice | 743 |
Contributed by Pillsbury Winthrop Shaw Pittman LLP | 743 |
Trends and Developments | 757 |
Contributed by Pillsbury Winthrop Shaw Pittman LLP | 757 |
USA – MASSACHUSETTS | 762 |
Law and Practice | 762 |
Contributed by Rimon, P.C. | 762 |
Trends and Developments | 775 |
Contributed by Rimon Law | 775 |
USA – MINNESOTA | 780 |
Trends and Developments | 780 |
Contributed by Henson Efron | 780 |
USA – NEVADA | 785 |
Law and Practice | 785 |
Contributed by Solomon Dwiggins Freer & Steadman | 785 |
Trends and Developments | 796 |
Contributed by McDonald Carano | 796 |
USA – NEW YORK | 802 |
Law and Practice | 802 |
Contributed by Teitler & Teitler LLP | 802 |
Trends and Developments | 813 |
Contributed by Teitler & Teitler LLP | 813 |
USA – OKLAHOMA | 816 |
Law and Practice | 816 |
Contributed by Bundy | 816 |
USA – TEXAS | 831 |
Law and Practice | 831 |
Contributed by Ytterberg Deery Knull LLP | 831 |
Trends and Developments | 848 |
Contributed by Ytterberg Deery Knull LLP | 848 |
Powered by FlippingBook