This guide summarizes the gift, estate and inheritance tax systems and describes wealth transfer planning considerations in 37 jurisdictions and territories.

The 2016 edition summarizes the gift, estate and inheritance tax systems and describes wealth transfer planning considerations in 38 jurisdictions and territories. It is relevant to the owners of family businesses and private companies, managers of private capital enterprises, executives of multinational companies (MNCs) and other entrepreneurial and internationally mobile high-net-worth individuals (HNWIs). The content is based on information current as of March 2016, unless otherwise indicated in the text of the chapter.