FTR Series

Famous Cases

How the wealthiest people and largest companies in the world actually structured their affairs — with the part that applies to everyone else made explicit.

64 cases and guides

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How the giants do it

The corporate structures that moved billions — and the principles underneath them.

Apple’s Double Irish Explained: How It Worked, What Replaced ItApple’s Double Irish Dutch Sandwich structure explained — mechanics, why it worked, its 2020 closure, and modern legal equivalents accessible to smaller businesses.ReadGoogle’s Bermuda Tax Structure Explained: 2003-2020Google/Alphabet’s Bermuda tax structure — mechanics, size, why it ended, and what the legitimate modern equivalents look like for smaller businesses.ReadAmazon’s Luxembourg Tax Structure & Small-Business Equivalents You Can Use For Tax PlanningAmazon’s European operations flow through Luxembourg for jurisdiction-selection reasons that make sense at multi-billion scale. The same logic — jurisdiction choice as a first-orderReadStarbucks UK Tax Structure Explained (1998-2012 & After)Starbucks’ historic UK tax structure — royalties, coffee-bean transfer pricing, inter-company loans, and what today’s SME equivalent looks like (and how you can use the same ideas for yourReadMeta’s Ireland Tax Structure Post-Double-IrishFacebook/Meta’s post-2020 Ireland restructuring — moving from Double Irish to straight Irish, and lessons for small international businesses.ReadMicrosoft’s Puerto Rico Tax Strategy & PR Act 60 for IndividualsMicrosoft’s use of Puerto Rico for IP and manufacturing — and how individual US founders use PR Act 60 for legitimate tax benefits.ReadNike’s Bermuda IP Structure Explained, and the Tax Efficient IP Structures You Can Use In 2026Nike’s use of Bermuda for IP holding, why it worked, why it’s narrowed, and modern equivalents for smaller businesses.ReadHow Elites Legally Minimise Tax - IKEA’s Dutch Foundation Structure ExplainedHow IKEA is owned by a Dutch foundation, the structural benefits and controversies, and lessons for business owners and HNW family foundations.ReadIP Holding Structures for SaaS and Software BusinessesFor SaaS founders and digital product owners with valuable IP. How and where to hold IP internationally — royalty routing, substance, and 2026 rules.ReadSubstance Requirements for Low-Tax Structures 2026Economic substance rules for online businesses in low-tax jurisdictions — what real substance looks like in 2026 and how CFC rules can still attack.ReadIreland Country Profile 2026: Non-Dom, Corporate Tax, ExitIreland 2026: remittance-basis non-dom regime with no time limit, 12.5% corporate tax, 33% CGT and CAT, the three-year ordinary residence tail, permitsReadBermuda Country Profile 2026: Tax, Residency and BankingBermuda 2026: zero personal tax, tiered payroll tax, the Economic Investment Certificate, exempted company costsReadLuxembourg Country Profile 2026: SOPARFI, SPFLuxembourg 2026: 23.87% combined corporate rate, SOPARFI and SPF vehicles, zero direct-line inheritance tax, six-month share rule, residency routesRead

Athletes and performers

Image rights, residency and royalties — where sport and music money gets taxed.

Roger Federer’s Swiss Tax Setup ExplainedHow Roger Federer structures his tax affairs as a Swiss resident — canton selection, endorsement income routing, and lessons for High Net Worth earners.ReadCristiano Ronaldo’s Tax Journey: Portugal to Saudi Arabia & the Lessons You Can UseRonaldo’s tax structure — Portugal NHR era, Spanish tax dispute, Saudi Arabia move, and lessons for high-income earners’ cross-border planning.ReadDavid Beckham’s Tax Efficient Image Rights Structure ExplainedHow David Beckham’s image-rights structuring works, why it is legitimate when properly built, and how FTR helps clients establish comparable structures.ReadLewis Hamilton’s Monaco Residency & 0% Tax ExplainedLewis Hamilton in Monaco — 0% personal tax, F1 driver tradition, requirements, and modern alternatives (UAE, Saudi Arabia).ReadMichael Schumacher’s Swiss Tax Structure & Estate PlanningMichael Schumacher’s Swiss residency, F1 driver tradition of Swiss residency, and estate planning considerations for HNW families.ReadShakira’s Spanish Tax Case: Residency Substance ExplainedShakira’s Spanish tax residency case, the substance test that determined the outcome, and how FTR builds defensible residency positions for cross-border clients.ReadTina Turner’s Swiss Move, Tax Strategy & Lump-Sum Taxation ExplainedTina Turner’s relocation to Switzerland, the lump-sum tax regime for wealthy foreigners, and how it applies for HNW clients today.ReadRolling Stones’ Tax Minimization Strategies: Netherlands Publishing Structure ExplainedHow the Rolling Stones used Netherlands publishing arrangements and how modern tax efficient IP-holding structures work for musicians and creators today.ReadCelebrity Tax Strategies: U2’s Netherlands Publishing Move Explained (2006)U2’s 2006 relocation of publishing to Netherlands after Ireland artist exemption changes, and lessons for creators facing home-country tax changes.ReadContent Creator Cross-Border Tax Guide 2026Cross-border tax for creators and influencers — US withholding, income sourcing by platform, structuring options, and where residency actually matters.ReadInternational Personal Brand Business: Tax & StructureCoaches, consultants, and content creators operating internationally: where your business is actually taxed, and how to structure it honestly.ReadMonaco Country Profile 2026: Zero-Tax Residency GuideMonaco 2026: zero personal income, capital gains and wealth tax, the French exception, residency deposit and housing thresholds, banking realityReadSwitzerland Country Profile 2026: Expat Guide, Lump-Sum Taxation & Ultra-Wealthy BaseSwitzerland 2026: cantonal lump-sum (forfait), zero CGT, world-class banking. Guide for High Net Worth investors, entrepreneurs, and family relocation.Read

Estates that became public record

What happens to a fortune when the paperwork is missing or contested.

Prince's Estate: What Dying Without a Will CostsPrince died with no will and an estate eventually valued at $156.4 million. Six years and a family dispute later, here's what basic planning prevents.ReadMichael Jackson's Estate vs. the IRS: $1.1B at StakeThe IRS valued Michael Jackson's estate at $1.1 billion. His executors said $7 million. What the ruling means for anyone with IP or brand value.ReadAretha Franklin's Couch-Cushion Will: A Case StudyAretha Franklin's family found two conflicting handwritten wills, one hidden under a couch cushion. What the five-year fight means for DIY estate planning.ReadJames Gandolfini's 55% Estate Tax: What Went WrongJames Gandolfini's estate paid roughly 55% combined federal and state estate tax. A structural breakdown of why, and how the outcome was avoidable.ReadThe Rockefellers: Six Generations of Wealth That LastedHow Rockefeller family wealth survived six generations through trusts, a family office, and shared purpose — and what nearly identical fortunes lost.ReadLife Insurance for Cross-Border Estate Planning 2026Life insurance across borders in 2026 — what happens to existing cover when you move, what to buy instead, and the estate-tax traps to check first.ReadMulti-Country Family Estate Planning 2026Children in different countries face different inheritance tax regimes on the same estate. What multi-country families need beyond a single will.ReadCross-Border Estate Planning: Passing Assets to Kids AbroadEstate planning for parents in one country, kids in another, assets in a third. Practical framework and structural options.ReadColombia Forced Heirship: How Legítima Overrides Your WillColombia's forced heirship rules reserve minimum estate shares for specific heirs. How legítima works and how to structure around it.Read

Founders, billionaires and the very rich

Expatriation, residency moves and the structures that go with relocation.

Peter Thiel’s Roth IRA & New Zealand Citizenship ExplainedPeter Thiel’s Roth IRA strategy and New Zealand citizenship — mechanics, legal basis, and lessons for wealth planning.ReadFacebook Founder Eduardo Saverin’s Citizenship Renunciation: Real Tax Impact ExplainedWhat Eduardo Saverin actually did when he renounced US citizenship before Facebook’s IPO, exit tax realities, and lessons for HNW US persons.ReadRichard Branson’s Tax Strategy & BVI Residency Structure ExplainedSir Richard Branson’s British Virgin Islands residency on Necker Island, BVI 0% tax framework, and how High Net Worth individuals build similar arrangements.ReadBernard Arnault’s Belgian Citizenship Application Explained - Tax & Mobility Lessons for EuropeansBernard Arnault’s 2012 Belgian citizenship application, French wealth tax context, and lessons for European High Net Worth mobility.ReadUK's Richest Man Jim Ratcliffe’s Monaco Move for Low Tax & UK High Net Worth EmigrationJim Ratcliffe’s Monaco relocation, UK Statutory Residence Test exit, and lessons for UK HNW individuals/families considering emigration in 2026.ReadJames Cameron’s New Zealand Tax Residency ExplainedHow James Cameron structures his New Zealand residency and rural life, and lessons for High Net Worth individuals considering Plan-B relocation.ReadWhy Warren Buffett Pays Low Personal Tax - Legal Framework & Structuring LessonHow Warren Buffett’s low effective tax rate works legally: capital gains vs ordinary income, and lessons for HNW individuals structuring wealth.ReadFrench Actor Gérard Depardieu’s Belgian Move & Russian Citizenship: A Tax StoryThe rationale for Gérard Depardieu’s 2013 tax emigration to Belgium, Russian citizenship, and lessons for cross-border relocation of wealth.ReadRenouncing Citizenship: When It Makes Sense for NomadsWhen and how digital nomads should consider renouncing their original citizenship — US, UK, Australian, Canadian, and other paths.ReadExit Tax Guide for Retirees 2026: US, UK, Australia, CanadaLeaving your home country to retire abroad? Your tax office wants a final settle-up. Here's what exit tax means for Canadians, Aussies, Americans, and Brits.ReadNew Zealand Country Profile 2026: 4-Year Transitional Resident Tax Exemption & 0% Capital Gains TaxNZ 2026: 4-year transitional foreign-income exemption, Active Investor Plus visa, English common-law base, zero Capital Gains Tax. Guide for investors, expats, retirees, nomadsReadBVI Country Profile 2026: Business Company and StructuringBVI 2026: the Business Company, economic substance, beneficial ownership access, payroll tax, banking reality, costs against Panama and CaymanRead

Where it went wrong

Convictions, clawbacks and collapsed schemes — the line you do not cross.

Al Capone’s Tax Conviction: Founding Enforcement Case & It's Modern LegacyAl Capone’s 1931 tax evasion conviction and the doctrine it established — why compliance and paper trails remain central to modern tax enforcement.ReadThe Madoff Clawbacks: What Asset Protection Can't StopIrving Picard's Madoff clawbacks recovered fictitious profits from investors who got distributions in good faith, including from asset protection trusts.Read50 Cent's Chapter 11 as Asset Protection StrategyCurtis Jackson filed Chapter 11 after a $5M privacy judgment for posting an ex-partner's intimate video without consent. What the filing actually did.ReadKim Basinger's Bankruptcy: What Actually HappenedKim Basinger's $8.1M verdict was later overturned on appeal. What her 1993 bankruptcy filing actually did, and what asset protection looks like without it.ReadOJ Simpson's Florida Homestead: How It Shielded His HouseFlorida's homestead exemption shielded OJ Simpson's house from a $33.5M wrongful-death judgment. How it works, and why timing changes everything.ReadJimmy Carr’s K2 Scheme Explained: Planning vs AvoidanceJimmy Carr’s K2 scheme, HMRC’s response, and the difference between legitimate tax efficiency planning and aggressive schemes that regulators eventually shut down.ReadRenaissance Technologies’ Basket Options Case ExplainedRenaissance Technologies’ basket options structure, $7 billion IRS settlement, and lessons for HNW individuals on aggressive vs conservative structuring.ReadVoluntary Disclosure Programs After Emigration (2026)Emigrated without filing an exit return? Voluntary disclosure programs in the US, UK, Canada, Australia and Europe get you compliant with minimal penalty.ReadNot Telling CRA/ATO/HMRC You Moved: What Really HappensThinking of just not telling your home tax authority you moved abroad? Here's how they find out — and what happens when they do.Read

Politics, policy and jurisdictions

When the rules themselves are the story.

David Cameron & the Panama Papers: Reputational Risk Case of Aggressive Tax MinimisationDavid Cameron’s Panama Papers episode, Blairmore Holdings, and lessons about reputational considerations in otherwise-legitimate cross-border planning.ReadHow Australian PMs Legally Minimise Tax: Howard, Keating & Australian Discretionary Trusts ExplainedTwo Prime Ministers from opposing sides of politics each shaped and used the Australian discretionary trust framework that remained the country’s core HNW wealth-planning vehicle from theReadItaly’s €100K Flat-Tax for Wealthy New Residents ExplainedItaly’s flat-tax regime for wealthy new residents: mechanics, who’s used it, and lessons for HNW individuals considering European relocation.ReadCook Islands Trust: Reputation & Real Asset ProtectionHow Cook Islands trusts actually work, the FTC case often cited as proof of their strength, and the six months in jail that case also involved.ReadPanama Off FATF Grey List 2026: What Changed?Panama exited FATF's grey list in 2023 but remains on the EU's separate blacklist in 2026. What improved, what didn't, and what it means for you.ReadCRS Reporting Explained 2026: What Banks Send WhereCommon Reporting Standard 2026 — what your bank reports, to whom, and what actually stays outside CRS in a mostly-transparent world.ReadItaly Country Profile 2026: Flat Tax Regime and ResidencyItaly 2026: €300,000 HNW flat tax, 7% pensioner regime, impatriate relief, ordinary IRPEF, IVIE and IVAFE, elective residence and investor visasReadPanama Country Profile 2026: Territorial Tax, Nomad & Retiree Haven, Comfortable Entrepreneur BasePanama for nomads/expats/retirees in one page: tax rates, visa options, banking realities, cost of living, and structuring benefits for nomads, retirees and High Net Worth (HNW) investors.Read
Full index — all 64, A–Z