司法辖区
JURISDICTIONS
吸引力。当然，这取决于该公司的建立 CIT 的方法， 但在塞浦路斯，它肯定会低于其他欧洲国家。
Q3 在为中国或亚洲客户进行总体规划时，您遇到 的最大问题和挑战是什么？您的管辖区为这些问题 提供了哪些解决方案？ 在塞浦路斯，对中国或亚洲客户而言，没有特别的 挑战。任何希望通过塞浦路斯投资或经营其业务的 国际客户，都需要熟悉塞浦路斯所属的国际商业体 系，并了解与他打算在塞浦路斯建立的商业活动有 关的塞浦路斯法律框架。塞浦路斯已经被许多国际 客户认为是非常平易近人和友好的，因为，它是一 个欧盟成员国而且几乎每个人的英语都说得很好。 值得注意的是，塞浦路斯的许多指示、标志和广告 都使用中文，并为外国投资者和高资产净值人士提 供负担得起的公民身份计划。
Q4 法律上面有哪些特点使得您管辖范围内的信 托/基金会对投资者特别有吸引力？ 可以成立一个 CIT，并以外国人作为唯一受益人。塞 浦路斯为 CIT 提供了强有力的资产保护法律，但监 管 CIT 的法律可能会更改为其他外国法律。CIT 的受 托人受保密性约束，除非塞浦路斯法院下令或在某 些特定情况下法律要求， 否则不得披露信息或文件。 CIT 可以无限期持续。涉外继承、继承权或其他法 律不影响 CIT 的有效性。塞浦路斯不对 CIT 征收所 得税或遗产税。
Q5 在您的管辖范围内，投资者应该 知悉那些信 托/基金法的最新发展？ 《塞浦路斯国际信托法》经第 20（I）/2012 号法律修 订，以非常强大的支柱为基础，允许轻松创建任何 类型的 CIT。投资者可以依赖塞浦路斯的相关法律， 这些法律可以保证他们在 CIT 的运作中不会遇到任 何障碍。在塞浦路斯建立信托将为合格投资者提供 理想的保证，同时确保满足他们的要求。
来源 Contributed by Loggerhead Partners
The cost of setting up a CIT, is very attractive in comparison with other jurisdictions. Of course, it depends on the approach of the company which will assist in the set-up of the CIT, but in Cyprus, it will be definitely lower in contrast to other European countries.
Q3 What are some of the biggest issues & challenges you come across when planning for Chinese or Asian clients in general? What are the solutions that your jurisdiction provides for these issues? In Cyprus there are not particular challenges in relation to Chinese or Asian clients. Any international client wishing to invest or operate his business through Cyprus, needs to be familiar with the international business system that Cyprus is part of, and be aware of the Cypriot legal framework which relates to the business activities he intends to establish in the island. Cyprus is already considered as very approachable and friendly by many international clients since, it is an EU Member and English is spoken very well by almost everyone. It is worth noting that many directions, signs and advertisements in Cyprus are in the Chinese language and affordable citizenship schemes are provided for foreign investors and HNWI.
Q4 What are some of the major features of the law that make the trust/foundation in your jurisdiction particularly attractive to investors? A CIT can be formed and have as the sole beneficiaries, foreigners. Cyprus provides strong asset protection laws for CITs but the law regulating a CIT may be changed to another foreign law. The trustees of a CIT are bound by confidentiality and cannot disclose information or documents unless they are ordered by a Cyprus Court or are required by law in certain defined circumstances. A CIT can last for an indefinite period. Foreign succession, heirship or other laws do not affect the validity of a CIT. Cyprus does not impose income or estate taxes on a CIT.
Q5 Are there any recent developments in trust/foundation law in your jurisdiction that investors should be aware of? The International Trusts Law of Cyprus was amended by Law 20(I)/2012 and is formed based on very strong pillars and it allows for easy creation of any kind of CITs. Investors could rely on the relevant Cypriot laws which could guarantee that they will not face any obstacles in the operation of a CIT. Creating a trust in Cyprus will offer the qualified investors the desirable assurance while securing satisfaction of their demands.
Trusts, Foundations & Immigration Guide CHINA OFFSHORE
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