以公民身份及居留权规划作为税务规划的集成工具-CitizenLane.PDFVIP

以公民身份及居留权规划作为税务规划的集成工具 Citizenship Residence Planning as an Integrated Tool of Tax Planning Till Neumann 全球化的世界中，随着“自动 n a globalised world, with tax jurisdictions. Whereby the earlier 在信息交换”（AEOI ）和“统一报 implemented Automatic Exchange trend was relocating to Caribbean CRS I 告标准”（ ）的推行，私人 of Information (AEOI) and Common zero-tax jurisdictions, it is now 会意识到在离岸辖区隐匿自己的财富 Reporting Standards (CRS) private shifting to European tax havens such 来实现税务最优化已经不再是一个可 individuals need to realise that hiding as Switzerland, Malta and Cyprus. 行的解决方案。 their wealth in offshore jurisdictions Nevertheless, company and trust is nowadays not a feasible solution in structures will remain an integral part 除此之外，在财富和公司组织架构方 regards of tax optimisation. of personal wealth planning. As they 面，人们也越来越意识到这种老旧的避 are irreplaceable when it comes to tax 税操作在未来不会再有效果。从国际 Beyond this and in regards of wealth optimisation on corporate level and and company structuring it becomes for the individual in terms of asset more and more important that protection. people are aware that this timeworn Till Neumann practices of tax evasion will not Successful European jurisdictions