{"id":7985,"date":"2026-05-11T08:47:00","date_gmt":"2026-05-11T08:47:00","guid":{"rendered":"https:\/\/www.loebsmith.com\/?post_type=briefing-note&#038;p=7985"},"modified":"2026-05-19T08:06:50","modified_gmt":"2026-05-19T08:06:50","slug":"advising-on-cayman-islands-trusts-or-british-virgin-islands-bvi-trusts","status":"publish","type":"briefing-note","link":"https:\/\/www.loebsmith.com\/cn\/briefing-note\/advising-on-cayman-islands-trusts-or-british-virgin-islands-bvi-trusts\/","title":{"rendered":"\u5c31\u5f00\u66fc\u7fa4\u5c9b\u4fe1\u6258\u6216\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\u4fe1\u6258\u63d0\u4f9b\u6cd5\u5f8b\u54a8\u8be2"},"content":{"rendered":"<!-- Note Detail-->\n\n<section class=\"briefing-notes-detail insight-detail\">\n  <div class=\"container mx-auto py-3 md:py-5 xl:py-12 4xl:py-[80px]\" id=\"\">\n      <div class=\"container-md mx-auto flex flex-col lg:flex-row lg:justify-between space-y-[80px] lg:space-y-0 w-full lg:gap-x-5\">\n        <div class=\"lg:flex-1 lg:basis-[69.768%] lg:max-w-[69.768%]\">\n                                    <div class=\"content flex flex-col\">\n                                <div class=\"desc \">\n                  \n                  <p style=\"text-align: justify;\"><strong><span style=\"font-size: 14pt;\">1.\u00a0<\/span>\u6982\u8ff0<\/strong><\/p>\n<p>\u5f00\u66fc\u7fa4\u5c9b\u548c\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\uff08BVI\uff09\u7684\u4fe1\u6258\u548c\u8861\u5e73\u6cd5\u76f4\u63a5\u6e90\u81ea\u82f1\u56fd\u6cd5\u5f8b\uff0c\u4f46\u6839\u636e\u5404\u81ea\u4f5c\u4e3a\u9996\u5c48\u4e00\u6307\u7684\u79bb\u5cb8\u91d1\u878d\u4e2d\u5fc3\u7684\u5730\u4f4d\uff0c\u5df2\u901a\u8fc7\u7acb\u6cd5\u8fdb\u884c\u4e86\u76f8\u5e94\u4fee\u6539\u3002<\/p>\n<p>\u4fe1\u6258\u662f\u4e00\u79cd\u5177\u6709\u6cd5\u5f8b\u7ea6\u675f\u529b\u7684\u5b89\u6392\uff0c\u5176\u4e2d\u4e00\u4eba\uff08\u201c<strong>\u59d4\u6258\u4eba<\/strong>\u201d\uff09\u5c06\u8d44\u4ea7\u8f6c\u79fb\u7ed9\u53e6\u4e00\u4eba\uff08\u201c<strong>\u53d7\u6258\u4eba<\/strong>\u201d\uff09\uff0c\u59d4\u6258\u4eba\u59d4\u6258\u53d7\u6258\u4eba\u62e5\u6709\u4fe1\u6258\u8d44\u4ea7\u7684\u6cd5\u5b9a\u6240\u6709\u6743\uff0c\u5e76\u975e\u4e3a\u4e86\u53d7\u6258\u4eba\u81ea\u8eab\u7684\u5229\u76ca\uff0c\u800c\u662f\u4e3a\u4e86\u5176\u4ed6\u4eba\uff08\u79f0\u4e3a\u201c<strong>\u53d7\u76ca\u4eba<\/strong>\u201d\uff0c\u53d7\u76ca\u4eba\u53ef\u80fd\u5305\u62ec\u59d4\u6258\u4eba\uff09\u7684\u5229\u76ca\u6216\u7528\u4e8e\u7279\u5b9a\u76ee\u7684\u3002\u9664\u4f5c\u4e3a\u53d7\u76ca\u4eba\u5916\uff0c\u59d4\u6258\u4eba\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\u8fd8\u53ef\u4ee5\u62c5\u4efb\u5171\u540c\u53d7\u6258\u4eba\u3002\u59d4\u6258\u4eba\u8fd8\u53ef\u4ee5\u4fdd\u7559\u5bf9\u4fe1\u6258\u7684\u90e8\u5206\u63a7\u5236\u6743\uff0c\u4f8b\u5982\u6279\u51c6\u5206\u914d\u7684\u6743\u529b\u3001\u4efb\u547d\u548c\u7f62\u514d\u53d7\u6258\u4eba\u7684\u6743\u529b\u4ee5\u53ca\u64a4\u9500\u4fe1\u6258\u7684\u6743\u529b\u3002<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-8118 aligncenter\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture1-1-300x53.png\" alt=\"\" width=\"510\" height=\"90\" srcset=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture1-1-300x53.png 300w, https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture1-1-1024x180.png 1024w, https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture1-1-768x135.png 768w, https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture1-1-1536x270.png 1536w, https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture1-1.png 1840w\" sizes=\"(max-width: 510px) 100vw, 510px\" \/><\/p>\n<p style=\"text-align: justify;\">\u59d4\u6258\u4eba\u5c06\u5728\u4e00\u4efd\u540d\u4e3a\u300a\u4fe1\u6258\u58f0\u660e\u300b\u6216\u300a\u4fe1\u6258\u5951\u7ea6\u300b\u7684\u6587\u4ef6\u4e2d\uff0c\u5411\u53d7\u6258\u4eba\u8be6\u7ec6\u5217\u660e\u4fe1\u6258\u8d44\u4ea7\u7684\u5904\u7f6e\u65b9\u5f0f\u3002\u8be5\u6587\u4ef6\u5c06\u544a\u77e5\u59d4\u6258\u4eba\u3001\u53d7\u6258\u4eba\u548c\u53d7\u76ca\u4eba\u5404\u81ea\u7684\u6743\u5229\u3001\u6743\u76ca\u548c\u4e49\u52a1\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                                <div class=\"desc \">\n                  \n                  <p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>2.\u00a0 \u8bbe\u7acb\u4fe1\u6258\u2014\u2014\u8c01\u5c06\u62c5\u4efb\u53d7\u6258\u4eba\uff1f<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\u5f00\u66fc\u7fa4\u5c9b\u4fe1\u6258\u6216BVI\u4fe1\u6258\u7684\u53d7\u6258\u4eba\u53ef\u4ee5\u662f\uff1a(i) \u4e2a\u4eba\uff1b\u6216 (ii) \u5728\u5f00\u66fc\u7fa4\u5c9b\uff08\u9488\u5bf9\u5f00\u66fc\u7fa4\u5c9b\u4fe1\u6258\uff09\u6216BVI\uff08\u9488\u5bf9BVI\u4fe1\u6258\uff09\u83b7\u5f97\u8bb8\u53ef\u7684\u4fe1\u6258\u516c\u53f8\uff08\u79c1\u4eba\u4fe1\u6258\u516c\u53f8 (<strong>PTC<\/strong>) \u9664\u5916\uff0cPTC \u65e0\u9700\u83b7\u5f97\u8bb8\u53ef\uff09\u3002\u4e2a\u4eba\u53d7\u6258\u4eba\u65e0\u9700\u662f\u5f00\u66fc\u7fa4\u5c9b\u5c45\u6c11\u6216BVI\u5c45\u6c11\u5373\u53ef\u62c5\u4efb\u5f00\u66fc\u7fa4\u5c9b\u4fe1\u6258\u6216BVI\u4fe1\u6258\u7684\u53d7\u6258\u4eba\u3002<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>\u516c\u53f8\u53d7\u6258\u4eba<\/strong><\/span><\/p>\n<p>\u901a\u5e38\uff0c\u5f00\u66fc\u7fa4\u5c9b\u4fe1\u6258\u7684\u53d7\u6258\u4eba\u662f\u6ce8\u518c\u4e8e\u5f00\u66fc\u7fa4\u5c9b\u7684\u4fe1\u6258\u516c\u53f8\uff0cBVI\u4fe1\u6258\u7684\u53d7\u6258\u4eba\u662f\u6ce8\u518c\u4e8eBVI\u7684\u4fe1\u6258\u516c\u53f8\u3002\u8be5\u516c\u53f8\u53ef\u4ee5\u662f\uff1a(i) \u4ee5\u4e13\u4e1a\u53d7\u6258\u4eba\u8eab\u4efd\u5f00\u5c55\u4e1a\u52a1\u7684\u6301\u724c\u4fe1\u6258\u516c\u53f8\uff1b\u6216 (ii) \u79c1\u4eba\u4fe1\u6258\u516c\u53f8 (PTC)\u3002<\/p>\n<p>\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8 (PTC) \u53ef\u4f5c\u4e3a\u5355\u4e00\u4fe1\u6258\u6216\u4e00\u7ec4\u76f8\u5173\u4fe1\u6258\u7684\u53d7\u6258\u4eba\uff0c\u4e14\u4e0d\u6536\u53d6\u8d39\u7528\u3002\u4f8b\u5982\uff0c\u59d4\u6258\u4eba\u65e0\u9700\u5728\u5f00\u66fc\u7fa4\u5c9b\u6216BVI\u8058\u8bf7\u4e13\u4e1a\u516c\u53f8\u53d7\u6258\u4eba\uff0c\u5373\u53ef\u5728\u5f00\u66fc\u7fa4\u5c9b\u6216BVI\uff08\u89c6\u60c5\u51b5\u800c\u5b9a\uff09\u8bbe\u7acb PTC\uff0c\u4f5c\u4e3a\u4e0b\u8ff0\u4fe1\u6258\u7684\u53d7\u6258\u4eba\u3002\u59d4\u6258\u4eba\u6216\u5176\u4fe1\u4efb\u7684\u987e\u95ee\u53ef\u62c5\u4efb PTC \u7684\u8463\u4e8b\u4f1a\u6210\u5458\uff0c\u4ece\u800c\u8d4b\u4e88\u59d4\u6258\u4eba\u5728\u4fe1\u6258\u8d44\u4ea7\u7ba1\u7406\u65b9\u9762\u66f4\u5927\u7684\u7075\u6d3b\u6027\u3001\u63a7\u5236\u6743\u548c\u8fde\u7eed\u6027\u3002\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0cPTC \u4e5f\u662f\u4e00\u79cd\u66f4\u5177\u6210\u672c\u6548\u76ca\u7684\u89e3\u51b3\u65b9\u6848\u3002\u5728\u6ee1\u8db3\u7279\u5b9a\u6761\u4ef6\u7684\u524d\u63d0\u4e0b\uff0c\u5f00\u66fc\u7fa4\u5c9b\u6216BVI\u7684 PTC \u53ef\u514d\u4e8e\u9075\u5b88\u5f00\u66fc\u7fa4\u5c9b\u6216BVI\uff08\u89c6\u60c5\u51b5\u800c\u5b9a\uff09\u7684\u76d1\u7ba1\u548c\u8bb8\u53ef\u8981\u6c42\u3002<\/p>\n<p style=\"text-align: justify;\">\n\n                <\/div>\n\n                                  <div class=\"mt-5 lg:mt-8 4xl:mt-10\">\n                                          <div class=\"flex flex-col items-center justify-center gap-2 lg:gap-3 4xl:gap-5 \">\n                                                  <div>\n                            <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture2.png\" alt=\"\" class=\"size-auto object-cover object-center\">\n                          <\/div>\n                                              <\/div>\n                                                          <\/div>\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                                <div class=\"desc \">\n                  \n                  <p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>3.\u00a0 \u79bb\u5cb8\u4fe1\u6258\u7684\u7c7b\u578b<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\u5f00\u66fc\u7fa4\u5c9b\u548cBVI\u5747\u6709\u591a\u79cd\u7c7b\u578b\u7684\u4fe1\u6258\u3002\u6700\u9002\u5408\u4fe1\u6258\u8d44\u4ea7\u5904\u7f6e\u7684\u4fe1\u6258\u7ed3\u6784\u53d6\u51b3\u4e8e\u59d4\u6258\u4eba\u7684\u5177\u4f53\u60c5\u51b5\u548c\u76ee\u6807\u3002\u6700\u5e38\u89c1\u7684\u79bb\u5cb8\u4fe1\u6258\u7c7b\u578b\u5305\u62ec\uff1a(1) \u5168\u6743\u4fe1\u6258\uff1b(2) \u56fa\u5b9a\u6536\u76ca\u4fe1\u6258\uff1b(3) \u7d2f\u79ef\u53ca\u7ef4\u62a4\u4fe1\u6258\uff1b(4) \u53ef\u64a4\u9500\u4fe1\u6258\uff1b(5) BVI\u7684 VISTA \u4fe1\u6258\uff1b(6) \u5f00\u66fc\u7fa4\u5c9b\u7684 STAR \u4fe1\u6258\uff1b\u4ee5\u53ca (7) \u975e\u6148\u5584\u76ee\u7684\u4fe1\u6258\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"wp-image-8120 aligncenter\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture3-300x72.png\" alt=\"\" width=\"550\" height=\"132\" srcset=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture3-300x72.png 300w, https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture3-1024x245.png 1024w, https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture3-768x184.png 768w, https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture3-1536x367.png 1536w, https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture3-2048x489.png 2048w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                                <div class=\"desc \">\n                  \n                  <p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>\u5168\u6743\u4fe1\u6258<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\u5168\u6743\u4fe1\u6258\u63d0\u4f9b\u4e86\u4e00\u79cd\u7075\u6d3b\u9ad8\u6548\u7684\u7ed3\u6784\uff0c\u59d4\u6258\u4eba\u53ef\u5c06\u8d44\u4ea7\u6240\u6709\u6743\u8f6c\u79fb\u7ed9\u53d7\u6258\u4eba\uff0c\u4f46\u987b\u9075\u5b88\u4efb\u4f55\u4fdd\u7559\u6743\u529b\u6216\u4fdd\u62a4\u4eba\u6761\u6b3e\u3002\u4fe1\u6258\u5951\u7ea6\u901a\u5e38\u8d4b\u4e88\u53d7\u6258\u4eba\u5bf9\u4fe1\u6258\u57fa\u91d1\u53ca\u5176\u4e3a\u53d7\u76ca\u4eba\u5229\u76ca\u800c\u8fdb\u884c\u7684\u8fd0\u7528\u5e7f\u6cdb\u7684\u914c\u60c5\u6743\u3002\u5168\u6743\u4fe1\u6258\u7684\u53d7\u76ca\u4eba\u5bf9\u4fe1\u6258\u8d44\u4ea7\u6ca1\u6709\u786e\u5b9a\u7684\u6743\u5229\u3002<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>\u56fa\u5b9a\u6743\u76ca\u4fe1\u6258<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\u56fa\u5b9a\u6743\u76ca\u4fe1\u6258\u660e\u786e\u89c4\u5b9a\u4e86\u53d7\u76ca\u4eba\u5bf9\u4fe1\u6258\u57fa\u91d1\u7684\u672c\u91d1\u548c\/\u6216\u6536\u76ca\u7684\u6743\u5229\u3002\u4f8b\u5982\uff0c\u4fe1\u6258\u5951\u7ea6\u53ef\u4ee5\u89c4\u5b9a\u53d7\u76ca\u4eba\u5728\u5176\u6709\u751f\u4e4b\u5e74\u6709\u6743\u83b7\u5f97\u4fe1\u6258\u57fa\u91d1\u7684\u6536\u76ca\uff08\u800c\u975e\u672c\u91d1\uff09\u3002\u4fe1\u6258\u4e5f\u53ef\u4ee5\u7531\u5168\u6743\u4fe1\u6258\u548c\u56fa\u5b9a\u6743\u76ca\u4fe1\u6258\u7ec4\u5408\u800c\u6210\u3002<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>\u7d2f\u79ef\u53ca\u7ef4\u62a4\u4fe1\u6258\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\u7d2f\u79ef\u53ca\u7ef4\u62a4\u4fe1\u6258\uff08\u201cA&amp;M\u4fe1\u6258\u201d\uff09\u662f\u4e00\u79cd\u5168\u6743\u4fe1\u6258\uff0c\u5176\u4e2d\u4e00\u4e2a\u6216\u591a\u4e2a\u53d7\u76ca\u4eba\u5728\u8fbe\u5230\u7279\u5b9a\u5e74\u9f84\u65f6\u5c06\u4f9d\u6cd5\u4eab\u6709\u4fe1\u6258\u7684\u6536\u76ca\uff0c\u6216\u540c\u65f6\u4eab\u6709\u672c\u91d1\u548c\u6536\u76ca\u3002A&amp;M\u4fe1\u6258\u901a\u5e38\u7528\u4e8e\u4f7f\u59d4\u6258\u4eba\u7684\u5b50\u5973\u6216\u5b59\u5b50\u5973\u53d7\u76ca\u3002\u53d7\u76ca\u4eba\u5bf9\u4fe1\u6258\u5728\u7279\u5b9a\u65f6\u671f\u5185\u4ea7\u751f\u7684\u6536\u76ca\u6216\u6743\u76ca\u6ca1\u6709\u56fa\u5b9a\u7684\u6743\u5229\uff0c\u5728\u6b64\u671f\u95f4\uff0c\u6536\u76ca\u4e0d\u65ad\u79ef\u7d2f\uff0c\u5e76\u968f\u7740\u589e\u957f\u800c\u589e\u52a0\u4fe1\u6258\u7684\u672c\u91d1\u8d44\u4ea7\u3002\u6700\u7ec8\u6709\u6743\u83b7\u5f97\u4fe1\u6258\u8d44\u4ea7\u7684\u4eba\u53ef\u4ee5\u4ece\u4fe1\u6258\u672c\u91d1\u7684\u79ef\u7d2f\u4e2d\u53d7\u76ca\u3002\u4fe1\u6258\u5951\u7ea6\u53ef\u4ee5\u8d4b\u4e88\u53d7\u6258\u4eba\u914c\u60c5\u6743\uff0c\u5728\u53d7\u76ca\u4eba\u8fbe\u5230\u7279\u5b9a\u5e74\u9f84\u4e4b\u524d\uff0c\u5411\u5176\u5206\u914d\u7528\u4e8e\u6559\u80b2\u3001\u751f\u6d3b\u548c\u798f\u7949\u7684\u8d44\u91d1\uff0c\u5e76\u5728\u4e4b\u540e\u89c4\u5b9a\u5728\u6bcf\u4e2a\u5b50\u5973\u8fbe\u5230\u7279\u5b9a\u5e74\u9f84\u65f6\uff0c\u5411\u5176\u5206\u914d\u4fe1\u6258\u57fa\u91d1\u7684\u6307\u5b9a\u4efd\u989d\u3002<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>VISTA\u4fe1\u6258<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">VISTA\u4fe1\u6258\u662fBVI\u7279\u6709\u7684\u4fe1\u6258\u3002VISTA\u4fe1\u6258\u7684\u4e3b\u8981\u7279\u70b9\u5305\u62ec\uff1a(a) \u5b83\u53ea\u80fd\u6301\u6709BVI\u5e95\u5c42\u516c\u53f8\u7684\u80a1\u4efd\uff0c\u4f46\u8be5\u516c\u53f8\u7684\u6295\u8d44\u8303\u56f4\u4e0d\u53d7\u9650\u5236\uff1b(b) \u53d7\u6258\u4eba\u6ca1\u6709\u4e49\u52a1\u5206\u6563\u6295\u8d44\u6216\u76d1\u63a7\u4fe1\u6258\u57fa\u91d1\u548c\u6295\u8d44\uff0c\u800c\u8fd9\u662f\u66f4\u6807\u51c6\u4fe1\u6258\u7684\u57fa\u672c\u539f\u5219\uff1b(c) \u81f3\u5c11\u4e00\u540d\u53d7\u6258\u4eba\u5fc5\u987b\u662fVISTA\u6cd5\u6848\u4e2d\u5b9a\u4e49\u7684\u201c\u6307\u5b9a\u53d7\u6258\u4eba\u201d\uff08\u4f8b\u5982\uff0c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u6216BVI\u6301\u724c\u4fe1\u6258\u516c\u53f8\uff09\uff1b\u4ee5\u53ca(d) \u53d7\u6258\u4eba\u4e0d\u5f97\u62c5\u4efb\u5e95\u5c42\u516c\u53f8\u7684\u8463\u4e8b\u3002<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>STAR\u4fe1\u6258\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">STAR\u4fe1\u6258\u662f\u5f00\u66fc\u7fa4\u5c9b\u7279\u6709\u7684\u4fe1\u6258\u3002 1997 \u5e74\u300a\u7279\u522b\u4fe1\u6258\uff08\u66ff\u4ee3\u5236\u5ea6\uff09\u6cd5\u300b\u73b0\u5df2\u7eb3\u5165\u300a\u4fe1\u6258\u6cd5\u300b\uff08\u4fee\u8ba2\u7248\uff09\uff08\u201c<strong>\u4fe1\u6258\u6cd5<\/strong>\u201d\uff09\u7b2c\u516b\u90e8\u5206\u3002STAR \u4fe1\u6258\u7684\u4e3b\u8981\u7279\u70b9\u5982\u4e0b\uff1a<\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"text-align: justify;\">\u53d7\u76ca\u4eba\u548c\/\u6216\u6807\u7684\u53ef\u4ee5\u662f\u4eba\u3001\u76ee\u7684\u6216\u4e24\u8005\u517c\u6709\u3002\u53d7\u76ca\u4eba\u548c\u76ee\u7684\u7684\u6570\u91cf\u4e0d\u9650\uff0c\u65e0\u8bba\u662f\u5426\u4e3a\u6148\u5584\u76ee\u7684\uff0c\u4f46\u524d\u63d0\u662f\u8fd9\u4e9b\u76ee\u7684\/\u6807\u7684\u5408\u6cd5\u4e14\u4e0d\u8fdd\u53cd\u5f00\u66fc\u7fa4\u5c9b\u7684\u516c\u5171\u653f\u7b56\u3002<\/li>\n<li style=\"text-align: justify;\">\u5bf9\u4e8e STAR \u4fe1\u6258\u7684\u6807\u7684\u3001\u6267\u884c\u6216\u7ba1\u7406\u65b9\u5f0f\u7684\u4efb\u4f55\u4e0d\u786e\u5b9a\u6027\uff0c\u53ef\u7531\u53d7\u6258\u4eba\uff08\u6216 STAR \u4fe1\u6258\u6587\u4ef6\u4e2d\u6307\u5b9a\u7684\u4efb\u4f55\u5176\u4ed6\u4eba\uff09\u6216\u5fc5\u8981\u65f6\u7531\u5f00\u66fc\u7fa4\u5c9b\u6cd5\u9662\u89e3\u51b3\u3002\u56e0\u6b64\uff0cSTAR \u4fe1\u6258\u6781\u4e0d\u53ef\u80fd\u50cf\u8349\u62df\u4e0d\u5f53\u7684\u975e STAR 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justify;\">STAR\u4fe1\u6258\u5fc5\u987b\u6307\u5b9a\u4e00\u540d\u201c\u6267\u884c\u4eba\u201d\uff0c\u8be5\u6267\u884c\u4eba\u662f\u552f\u4e00\u5177\u6709\u6cd5\u5f8b\u5730\u4f4d\u7684\u4e2a\u4eba\u6216\u6cd5\u4eba\u5b9e\u4f53\uff0c\u53ef\u4ee5\u6267\u884cSTAR\u4fe1\u6258\u7684\u6761\u6b3e\uff08\u6839\u636e\u300a\u4fe1\u6258\u6cd5\u300b\uff0c\u53d7\u76ca\u4eba\u5df2\u4e27\u5931\u6b64\u7c7b\u6267\u884c\u6743\uff09\u3002\u56e0\u6b64\uff0c\u300a\u4fe1\u6258\u6cd5\u300b\u660e\u786e\u533a\u5206\u4e86STAR\u4fe1\u6258\u7684\u53d7\u76ca\u6743\u548c\u5b9e\u9645\u6267\u884c\u8be5\u4fe1\u6258\u7684\u6743\u5229\u3002\u5176\u7ed3\u679c\u662f\uff0c\u53d7\u76ca\u4eba\u4e0d\u4ec5\u4e27\u5931\u4e86\u6267\u884c\u4fe1\u6258\u7684\u6743\u5229\uff0c\u4e5f\u4e27\u5931\u4e86\u5bfb\u6c42\u62ab\u9732\u6709\u5173STAR\u4fe1\u6258\u53ca\u5176\u6301\u7eed\u7ba1\u7406\u7684\u4fe1\u606f\u7684\u6743\u5229\u3002<\/li>\n<li style=\"text-align: justify;\">\u53cd\u6c38\u7eed\u89c4\u5219\u4e0d\u9002\u7528\u4e8eSTAR\u4fe1\u6258\u3002STAR\u4fe1\u6258\u53ef\u4ee5\u8bbe\u7acb\u4e3a\u65e0\u9650\u671f\uff08\u6216\u6709\u9650\u671f\uff0c\u53d6\u51b3\u4e8e\u4fe1\u6258\u5951\u7ea6\u7684\u6761\u6b3e\uff09\uff0c\u4ece\u800c\u6d88\u9664\u4e86\u5728\u6c38\u4e45\u671f\u7ed3\u675f\u65f6\u4ea7\u751f\u6709\u5229\u4e8e\u59d4\u6258\u4eba\u7684\u63a8\u5b9a\u4fe1\u6258\u7684\u98ce\u9669\uff0c\u4ee5\u53ca\u7531\u6b64\u53ef\u80fd\u4ea7\u751f\u7684\u4e0d\u5229\u7a0e\u52a1\u540e\u679c\u3002<\/li>\n<li style=\"text-align: justify;\">STAR\u4fe1\u6258\u4e0d\u80fd\u5728\u5f00\u66fc\u7fa4\u5c9b\u6301\u6709\u571f\u5730\uff0c\u4f46\u53ef\u4ee5\u6301\u6709\u5728\u5f00\u66fc\u7fa4\u5c9b\u6301\u6709\u571f\u5730\u7684\u516c\u53f8\u3001\u5408\u4f19\u4f01\u4e1a\u6216\u5176\u4ed6\u5b9e\u4f53\u7684\u6743\u76ca\u3002<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><img decoding=\"async\" class=\"wp-image-8121 aligncenter\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture4-300x115.png\" alt=\"\" width=\"548\" height=\"210\" srcset=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture4-300x115.png 300w, https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture4-1024x394.png 1024w, https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture4-768x296.png 768w, https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture4-1536x591.png 1536w, https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Picture4-2048x788.png 2048w\" sizes=\"(max-width: 548px) 100vw, 548px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>\u975e\u6148\u5584\u76ee\u7684\u4fe1\u6258<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\u5f00\u66fc\u4fe1\u6258\u6216BVI\u4fe1\u6258\u53ef\u4ee5\u90e8\u5206\u6216\u5168\u90e8\u7528\u4e8e\u975e\u6148\u5584\u76ee\u7684\u3002\u8be5\u76ee\u7684\u5fc5\u987b\u5177\u4f53\u3001\u5408\u7406\u4e14\u53ef\u884c\uff0c\u4e14\u4e0d\u5f97\u8fdd\u80cc\u9053\u5fb7\u3001\u516c\u5171\u653f\u7b56\u6216\u8fdd\u6cd5\u3002\u5fc5\u987b\u6307\u5b9a\u4e00\u540d\u6267\u884c\u4eba\uff0c\u5176\u804c\u8d23\u662f\u786e\u4fdd\u53d7\u6258\u4eba\u5c65\u884c\u4fe1\u6258\u7684\u975e\u6148\u5584\u76ee\u7684\u3002\u81f3\u5c11\u4e00\u540d\u53d7\u6258\u4eba\u5fc5\u987b\u662f\u201c\u6307\u5b9a\u4eba\u5458\u201d\uff08\u4f8b\u5982\uff0cPTC\u6216\u6301\u724c\u4fe1\u6258\u516c\u53f8\uff09\u3002\u76ee\u7684\u4fe1\u6258\u53ef\u4ee5\u6c38\u4e45\u5b58\u5728\uff0c\u4e5f\u53ef\u4ee5\u5728\u7279\u5b9a\u65e5\u671f\u7ec8\u6b62\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                                <div class=\"desc \">\n                  \n                  <p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>4.\u00a0 \u79bb\u5cb8\u4fe1\u6258\u7684\u4e3b\u8981\u4f18\u52bf<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>\u7a0e\u52a1\u7b79\u5212<\/strong>\uff1a\u79bb\u5cb8\u4fe1\u6258\u975e\u5e38\u53d7\u6b22\u8fce\uff0c\u56e0\u4e3a\u5b83\u4eec\u8bbe\u7acb\u5728\u5f00\u66fc\u7fa4\u5c9b\u6216BVI\u7b49\u53d7\u6258\u4eba\u5c45\u4f4f\u5730\uff0c\u4e14\u53d7\u6258\u4eba\u65e0\u9700\u7f34\u7eb3\u4efb\u4f55\u7a0e\u6b3e\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u3002\u8fd9\u5e26\u6765\u4e86\u8bf8\u591a\u7a0e\u52a1\u7b79\u5212\u4f18\u52bf\uff0c\u4f46\u540c\u65f6\u4e5f\u9700\u8981\u8003\u8651\u59d4\u6258\u4eba\u548c\/\u6216\u53d7\u76ca\u4eba\u7684\u7a0e\u52a1\u72b6\u51b5\u3002<\/p>\n<p><strong>\u4fdd\u5bc6\u6027<\/strong>\uff1a\u6839\u636e\u666e\u901a\u6cd5\uff0c\u79bb\u5cb8\u4fe1\u6258\u7684\u53d7\u6258\u4eba\u6709\u4e49\u52a1\u5bf9\u4fe1\u6258\u4e8b\u52a1\u4fdd\u5bc6\u3002\u867d\u7136\u8fd9\u9879\u4e49\u52a1\u5e76\u975e\u7edd\u5bf9\uff0c\u4f46\u5f00\u66fc\u7fa4\u5c9b\u548cBVI\u7684\u6cd5\u9662\u5bf9\u4fe1\u6258\u7684\u7ba1\u7406\u62e5\u6709\u56fa\u6709\u7684\u76d1\u7763\u7ba1\u8f96\u6743\uff0c\u901a\u5e38\u4e0d\u613f\u6279\u51c6\u4fe1\u606f\u62ab\u9732\uff0c\u9664\u975e\u662f\u4e3a\u4e86\u907f\u514d\u6f5c\u5728\u7684\u4e0d\u516c\u6b63\u6216\u635f\u5bb3\u3002<\/p>\n<p><strong>\u8d44\u4ea7\u4fdd\u62a4<\/strong>\uff1a\u5168\u7403\u4e1a\u52a1\u8fd0\u8425\u53ef\u80fd\u4f1a\u4f7f\u59d4\u6258\u4eba\u7684\u4e1a\u52a1\u9762\u4e34\u4e0d\u540c\u7684\u6cd5\u5f8b\u548c\u8d22\u52a1\u6311\u6218\u3002\u79bb\u5cb8\u4fe1\u6258\u53ef\u4ee5\u4fdd\u62a4\u59d4\u6258\u4eba\u7684\u8d22\u52a1\u514d\u53d7\u5883\u5185\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u8bc9\u8bbc\u3001\u7834\u4ea7\u7a0b\u5e8f\u548c\u653f\u6cbb\u52a8\u8361\u7684\u5f71\u54cd\uff0c\u5e76\u5728\u8fd9\u4e9b\u60c5\u51b5\u4e0b\u786e\u4fdd\u4f01\u4e1a\u7684\u6301\u7eed\u8fd0\u8425\u3002<\/p>\n<p><strong>\u7ee7\u627f\u89c4\u5212<\/strong>\uff1a\u5bb6\u65cf\u4f01\u4e1a\u9886\u5bfc\u5c42\u548c\u6240\u6709\u6743\u7684\u53d8\u66f4\u4f1a\u5e26\u6765\u72ec\u7279\u7684\u590d\u6742\u6027\u3002\u79bb\u5cb8\u4fe1\u6258\u4e3a\u7ee7\u627f\u89c4\u5212\u63d0\u4f9b\u4e86\u4e00\u4e2a\u6e05\u6670\u9ad8\u6548\u7684\u6846\u67b6\uff0c\u53ef\u4ee5\u660e\u786e\u89c4\u5b9a\u672a\u6765\u51e0\u4ee3\u4eba\u7684\u5206\u914d\u548c\u7ba1\u7406\u89d2\u8272\uff0c\u6709\u52a9\u4e8e\u9632\u6b62\u5bb6\u65cf\u6210\u5458\u4e4b\u95f4\u6f5c\u5728\u7684\u51b2\u7a81\uff0c\u5e76\u63d0\u9ad8\u900f\u660e\u5ea6\u3002<\/p>\n<p><strong>\u7075\u6d3b\u6027\u548c\u63a7\u5236\u6743<\/strong>\uff1a\u79bb\u5cb8\u4fe1\u6258\u7684\u7075\u6d3b\u6027\u5728\u4e8e\u53ef\u4ee5\u6839\u636e\u59d4\u6258\u4eba\u7684\u5177\u4f53\u76ee\u6807\u8fdb\u884c\u5b9a\u5236\uff08\u4f8b\u5982\u8d44\u4ea7\u4fdd\u62a4\u3001\u6148\u5584\u6350\u8d60\u6216\u8de8\u4ee3\u8d22\u5bcc\u4f20\u627f\uff09\u3002\u59d4\u6258\u4eba\u8fd8\u53ef\u4ee5\u4fdd\u7559\u5bf9\u4fe1\u6258\u4e0d\u540c\u7a0b\u5ea6\u7684\u63a7\u5236\u6743\uff0c\u786e\u4fdd\u5176\u613f\u666f\u59cb\u7ec8\u5f97\u5230\u8d2f\u5f7b\u3002<\/p>\n<p><strong>\u4e0d\u53d7\u5728\u5cb8\u89c4\u5219\u548c\u76d1\u7ba1\u7684\u7ea6\u675f<\/strong>\uff1a\u8bbe\u7acb\u79bb\u5cb8\u4fe1\u6258\u53ef\u4ee5\u907f\u514d\u5728\u5cb8\u4fe1\u6258\u7684\u7279\u5b9a\u89c4\u5219\uff0c\u4ece\u800c\u51cf\u8f7b\u989d\u5916\u7684\u76d1\u7ba1\u548c\/\u6216\u5408\u89c4\u8d1f\u62c5\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                                <div class=\"desc \">\n                  \n                  <p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>5.\u00a0 \u5f00\u66fc\u7fa4\u5c9b\u4fe1\u6258\u548cBVI\u4fe1\u6258\u7684\u5e38\u89c1\u7528\u9014<\/strong><\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ol style=\"list-style-type: lower-roman;\">\n<li>\u4f5c\u4e3a\u5728\u8eab\u6545\u6216\u4e27\u5931\u884c\u4e3a\u80fd\u529b\u65f6\u8fdb\u884c\u7ee7\u627f\u89c4\u5212\u7684\u5de5\u5177\u3002<\/li>\n<li>\u7528\u4e8e\u51cf\u8f7b\u7a0e\u52a1\u8d1f\u62c5\u3002<\/li>\n<li>\u7528\u4e8e\u4fdd\u62a4\u8d44\u4ea7\uff08\u4f8b\u5982\uff0c\u514d\u53d7\u5916\u6c47\u7ba1\u5236\u6216\u5176\u4ed6\u653f\u5e9c\u5e72\u9884\uff09\u3002<\/li>\n<li>\u4f5c\u4e3a\u4e00\u79cd\u4fdd\u5bc6\u7684\u8d44\u4ea7\u6301\u6709\u65b9\u5f0f\u3002<\/li>\n<li>\u7528\u4e8e\u4fdd\u62a4\u96be\u4ee5\u7ba1\u7406\u81ea\u8eab\u4e8b\u52a1\u7684\u53d7\u76ca\u4eba\u3002<\/li>\n<li>\u7528\u4e8e\u89c4\u907f\u5f3a\u5236\u7ee7\u627f\u89c4\u5219\u3002<\/li>\n<li>\u7528\u4e8e\u6301\u6709\u5bb6\u65cf\u4f01\u4e1a\u6216\u53c2\u4e0e\u516c\u53f8\u4ea4\u6613\u7684\u80a1\u4efd\u3002<\/li>\n<li>\u4f5c\u4e3a\u6148\u5584\u6350\u8d60\u7684\u9014\u5f84\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><strong>\u8fdb\u4e00\u6b65\u534f\u52a9<\/strong><\/p>\n<p>\u672c\u6587\u65e0\u610f\u66ff\u4ee3\u5177\u4f53\u7684\u6cd5\u5f8b\u5efa\u8bae\u6216\u6cd5\u5f8b\u610f\u89c1\u3002\u5982\u679c\u60a8\u5e0c\u671b\u83b7\u53d6\u5173\u4e8e\u672c\u7b80\u62a5\u4e2d\u6240\u8ba8\u8bba\u4e8b\u9879\u7684\u8fdb\u4e00\u6b65\u5efa\u8bae\uff0c\u8bf7\u968f\u65f6\u8054\u7cfb\u6211\u4eec\u3002\u6211\u4eec\u975e\u5e38\u4e50\u610f\u63d0\u4f9b\u5e2e\u52a9\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">E:\u00a0<a href=\"mailto:gary.smith@loebsmith.com\"><strong>gary.smith@loebsmith.com<\/strong><\/a><br \/>\nE:\u00a0<a href=\"mailto:robert.farrell@loebsmith.com\"><strong>robert.farrell@loebsmith.com<\/strong><\/a><br \/>\nE. <a href=\"mailto:elizabeth.kenny@loebsmith.com\"><strong>elizabeth.kenny@loebsmith.com<\/strong><\/a><br \/>\nE. <a href=\"mailto:vanisha.harjani@loebsmith.com\"><strong>vanisha.harjani@loebsmith.com<\/strong><\/a><br \/>\nE: <a href=\"mailto:vivian.huang@loebsmith.com\"><strong>vivian.huang@loebsmith.com<\/strong><\/a><br \/>\nE:\u00a0<a href=\"mailto:faye.huang@loebsmith.com\"><strong>faye.huang@loebsmith.com<\/strong><\/a><br \/>\nE:\u00a0<a href=\"mailto:yun.sheng@loebsmith.com\"><strong>yun.sheng@loebsmith.com<\/strong><\/a><\/p>\n<p style=\"text-align: justify;\">\n\n                <\/div>\n\n                              <\/div>\n                              <\/div>\n        \n                  <aside class=\" flex flex-col gap-7 lg:flex-1 xl:basis-[24.42%] xl:max-w-[24.42%]\">\n\n                          <div class=\" bg-[#FAFAFA] p-7 px-5 4xl:px-7 \">\n                <div class=\" flex flex-col gap-7\">\n                  <div class=\"flex gap-2.5\">\n                    <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/download.png\" alt=\"Download Resource\" class=\"size-max \" \/>\n                    <h2 class=\" text-[#6C6C6C] uppercase leading-normal tracking-[0.4px]\">\u4e0b\u8f7d\u8d44\u6e90<\/h2>\n                  <\/div>\n                  <div class=\"btn-wrapper\">\n                    <a href=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/05\/Advising-on-Cayman-Trusts-or-BVI-Trusts-CN-Final.pdf\" download class=\"btn btn-primary\">\u67e5\u770b\u5b8c\u6574 PDF<\/a>\n                  <\/div>\n                <\/div>\n              <\/div>\n                        \n                          <div class=\" bg-[#FAFAFA] p-7 px-5 4xl:px-7\">\n                <div class=\" flex space-x-2.5\">\n                  <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/people.png\" alt=\"Author\" class=\"size-max\" \/>\n                  <h2 class=\"text-[#6C6C6C] heading5 uppercase tracking-[0.4px]\">\u4f5c\u8005<\/h2>\n                <\/div>\n\n                <div class=\" mt-7 flex flex-col space-y-4\">\n                                        <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/gary-smith\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/07-Gary-Smith.jpg\" alt=\"Gary Smith\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Gary Smith<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/robert-farrell\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/12-Robert-Farrell.jpg\" alt=\"Robert Farrell\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Robert Farrell<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/elizabeth-kenny\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/Liz2.jpg\" alt=\"|||Elizabeth Kenny\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Elizabeth Kenny<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/vanisha-harjani\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/Vs-Photo_2.jpg\" alt=\"||||||\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Vanisha Hanjani \u54c8\u5609\u59ae<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/vivian-huang\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/Group-1000009045.jpg\" alt=\"|Vivian Huang\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Vivian Huang \u9ec4\u99a8\u6167<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/faye-huang\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/05-Faye-Huang.jpg\" alt=\"Faye Huang\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Faye Huang \u9ec4\u971e\u98de<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/yun-sheng\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/Group-1000009033.jpg\" alt=\"|Yun Sheng\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Yun Sheng \u76db\u82b8<\/span>\n                        <\/div>\n                      <\/a>\n                                    <\/div>\n              <\/div>\n            \n          <\/aside>\n              <\/div>\n  <\/div> \n<\/section>\n\n\n\n\n\n\n","protected":false},"excerpt":{"rendered":"<p>\u5f00\u66fc\u7fa4\u5c9b\u548c\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\uff08BVI\uff09\u7684\u4fe1\u6258\u548c\u8861\u5e73\u6cd5\u76f4\u63a5\u6e90\u81ea\u82f1\u56fd\u6cd5\u5f8b\uff0c\u4f46\u6839\u636e\u5404\u81ea\u4f5c\u4e3a\u9996\u5c48\u4e00\u6307\u7684\u79bb\u5cb8\u91d1\u878d\u4e2d\u5fc3\u7684\u5730\u4f4d\uff0c\u5df2\u901a\u8fc7\u7acb\u6cd5\u8fdb\u884c\u4e86\u76f8\u5e94\u4fee\u6539\u3002\u00a0<\/p>\n","protected":false},"featured_media":5986,"template":"","meta":{"_acf_changed":true},"calendar-year":[388],"location":[296],"people-expertise":[310,331,332],"class_list":["post-7985","briefing-note","type-briefing-note","status-publish","has-post-thumbnail","hentry","calendar-year-388","location-cayman-islands","people-expertise-investment-funds","people-expertise-private-client-and-family-office","people-expertise-private-equity-and-venture-capital"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/briefing-note\/7985","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/briefing-note"}],"about":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/types\/briefing-note"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/media\/5986"}],"wp:attachment":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/media?parent=7985"}],"wp:term":[{"taxonomy":"calendar-year","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/calendar-year?post=7985"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/location?post=7985"},{"taxonomy":"people-expertise","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/people-expertise?post=7985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}