The breadth of the articles contained in our Focus on Tax this issue demonstrates the perennial importance of this topic to global businesses and international high net worth individuals. We examine topics ranging from cross-border planning for trusts, to the potential resolution of the problems generated by the lack of an international tax dispute resolution process.

China continues to present both inbound and outbound opportunities for sensibly prepared investors. The scheme for overseas investment by qualified domestic individual investors, known as QDII2, will provide the increasing numbers of high net worth Chinese individuals with new options for investing overseas. The burgeoning private health care market presents a number of potentially profitable avenues for investment.