My column’s title last year was “Time to Hunker Down,” and it was. Brewing above was a storm of new taxes and required disclosures on the main front, with a few spots seeking to attract investors. This year, I’ve solicited experts who practice in different countries to provide some highlights from around the globe. The big focus is still on Switzerland, the traditional sanctuary. Edgar H. Paltzer and Goran Studen, from Zurich, update us on the continued ...

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