/Tag:legal structure

Hungarian Trust

On 15th of March 2014, Hungary introduced the legal structure of “trust” in its legal system. Similarly to the Anglo-American trust, the Hungarian trust consists of three actors, namely, the settlor, the trustee, and the beneficiary. The settlor is the owner of the assets, whereas the trustee manages the settlor’s assets. Subject to certain conditions, the [...]

MASDAR CITY FREE ZONE IN ABU DHABI

Abu Dhabi, the capital of the United Arab Emirates (UAE), is not only the cultural and political center of the country, but also one of the major commercial and industrial areas in the UAE. Abu Dhabi hosts six free zones offering advantageous business environment to foreign investors. MasdarCity Free Zone (MCFZ), a global clean-technology cluster,which specializes [...]

The Belgian Cayman Tax

In the beginning of 2015, a look-through tax, also known as “Cayman tax”, became applicable in Belgium. According to the Belgian tax legislation imposing the Cayman tax, certain natural or legal persons who are founders or third-party beneficiaries of offshore legal structures are obliged to pay tax on the income received through those legal structures. The [...]

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