Together with Jonathan D. Tiegerman and Neal Weiss, from Tiegerman Tax and Advisory, I had the pleasure and honour of contributing to Tax Notes International:
𝑨 𝑮𝒖𝒊𝒅𝒆 𝒕𝒐 𝑺𝒕𝒓𝒖𝒄𝒕𝒖𝒓𝒊𝒏𝒈 𝑺𝒕𝒊𝒇𝒕𝒖𝒏𝒈𝒆𝒏 𝒂𝒏𝒅 𝑵𝒐𝒏-𝑼.𝑺. 𝑻𝒓𝒖𝒔𝒕𝒔 𝒇𝒐𝒓 𝑼.𝑺. 𝑩𝒆𝒏𝒆𝒇𝒊𝒄𝒊𝒂𝒓𝒊𝒆𝒔
We explored fiduciary structures - namely Liechtenstein and Swiss foundations and non-U.S. trusts - through a U.S., Swiss, and Liechtenstein tax lens. The focus: how to structure them effectively when U.S. beneficiaries are involved.
𝐀 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐬𝐩𝐨𝐭𝐥𝐢𝐠𝐡𝐭 𝐰𝐚𝐬 𝐩𝐥𝐚𝐜𝐞𝐝 𝐨𝐧 𝐜𝐫𝐲𝐩𝐭𝐨-𝐧𝐚𝐭𝐢𝐯𝐞 𝐮𝐬𝐞 𝐜𝐚𝐬𝐞𝐬:
🔸 𝐃𝐀𝐎𝐬: How foundations provide legal certainty, protect members, and enable treasury and protocol governance
🔸 𝐍𝐅𝐓𝐬: Why foundations are ideal for long-term asset management aligned with community purpose
🔸 𝐃𝐢𝐠𝐢𝐭𝐚𝐥 𝐚𝐬𝐬𝐞𝐭 𝐠𝐨𝐯𝐞𝐫𝐧𝐚𝐧𝐜𝐞: Combining trusts and foundations to support decentralised ecosystems with regulatory clarity
Foundations and trusts are not just legacy tools, they are fast becoming the legal infrastructure behind the next generation of digital value creation.
🔗 Read the full article here: Link to article
or in the magazine: Tax Notes International, Volume 117, March 24, 2025, p. 1881