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Tax & investments

Tax regimes, investment transactions, CFC, ESOPs, secondaries and private capital.

First identify tax residence and the applicable regime, then compare the instrument, ownership structure and timing of income recognition. The section separates general models, country rules and practical private-capital scenarios.

The section does not reduce a decision to expected return. A useful comparison also covers legal wrapper, liquidity, currency, tax timing, reporting, control and transferability. Keep the instrument, the jurisdiction and the owner-specific scenario separate: the same investment can produce a different outcome under another residence, ownership route or funding source. Collect those factors first, then move to calculations and professional verification.

Use the topic as a reading route. Open an overview hub, then two or three closely relevant articles and compare them against one consistent set of criteria. On every page, check the modification date, scope and links to primary sources because rules, pricing and administrative practice change. If the research supports a decision about a specific person, company or asset, turn the shortlisted options into questions and confirm the current conditions before acting.

The catalogue is generated from the current Published corpus. A page appears here only when its public snapshot matches the active index revision; archived and quarantined material is excluded. This is a research map, not individual legal, tax or investment advice.

Articles

Stablecoins: Types and Regulation

Stablecoin regimes in 2026: MiCA in the EU, the GENIUS Act in the US, HKMA licences in Hong Kong, final FCA rules, plus risks and tax for private holders.

GAAR and Principal Purpose Test

How GAAR and principal purpose test work after BEPS: ATAD Art.6, MLI Action 6, substance over form principle and real substance requirements.

AML/KYC for Private Clients

How AML/KYC works for high-net-worth clients: CDD and EDD, source of funds and source of wealth, PEP status, FATF standards, and EU reform with AMLA.

Crypto Taxation by Country

Three models of crypto taxation: zero capital gains (UAE, Singapore), holding-period exemption (Germany, Portugal), and full taxation. The role of residency and CARF.

What is a Fund of Funds?

How a fund of funds works: an LP buys a stake in a fund that holds many PE or venture funds — the diversification math, the double fee load, and when it makes sense.

How National Security Review works

National Security Review screens foreign investments for security threats. How the process works, which deals trigger it, and what it means for cross-border structuring.

Bermuda: Residence and Zero Taxes

Bermuda residence through Economic Investment Residential Certificate: investment from $2.5 million, 90 days per year, and a regime with no income, inheritance, or wealth tax.

Mexico: Residence and Taxes

Mexico residence: temporary and permanent status, economic solvency requirements, worldwide income taxation for tax residents, and the center of vital interests test.

Liechtenstein: Residence and Taxes

How Liechtenstein residence works: quotas and lottery for residence permits, income and wealth tax, lump-sum regime for ultra-high-net-worth individuals, and no capital gains tax.

Monaco: Tax Regime for Residents

How Monaco's tax regime works: zero personal income tax, French citizens exception under the 1963 convention, inheritance tax, and residency requirements.

Roth abroad: the one US wrapper that survives relocation

Why qualified Roth distributions stay tax-free in the UK under Article 17 of the US-UK treaty even after HMRC's 2025 tightening, how the FEIE kills your contribution room (and FTC fixes it), how Canada and France differ, and where §4975 breaks the Thiel play.