{"id":8004,"date":"2026-05-07T00:05:22","date_gmt":"2026-05-07T00:05:22","guid":{"rendered":"https:\/\/www.loebsmith.com\/?post_type=briefing-note&#038;p=8004"},"modified":"2026-05-14T09:52:14","modified_gmt":"2026-05-14T09:52:14","slug":"cayman-islands-private-trust-companies","status":"publish","type":"briefing-note","link":"https:\/\/www.loebsmith.com\/cn\/briefing-note\/cayman-islands-private-trust-companies\/","title":{"rendered":"\u5f00\u66fc\u7fa4\u5c9b\u2014\u2014\u79c1\u4eba\u4fe1\u6258\u516c\u53f8"},"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>\u79c1\u4eba\u4fe1\u6258\u516c\u53f8(PTC)\u662f\u6307\u4e13\u95e8\u4e3a\u4e00\u4e2a\u6216\u591a\u4e2a\u4fe1\u6258\uff08\u524d\u63d0\u662f\u8fd9\u4e9b\u4fe1\u6258\u4e4b\u95f4\u5b58\u5728\u5173\u8054\uff09\u62c5\u4efb\u516c\u53f8\u53d7\u6258\u4eba\u7684\u5b9e\u4f53\u3002\u201c\u5173\u8054\u4fe1\u6258\u4e1a\u52a1\u201d\u662f\u6307\u4fe1\u6258\u8d44\u91d1\u7684\u8bbe\u7acb\u4eba\u5f7c\u6b64\u4e4b\u95f4\u5747\u4e3a\u201c\u5173\u8054\u4eba\u58eb\u201d\u3002PTC\u4f7f\u9ad8\u51c0\u503c\u4eba\u58eb\u80fd\u591f\u66f4\u597d\u5730\u638c\u63a7\u5176\u8d44\u4ea7\uff0c\u56e0\u6b64\u5bf9\u4e8e\u5bfb\u6c42\u6709\u6548\u7ba1\u7406\u8d22\u5bcc\u7684\u5bb6\u65cf\u800c\u8a00\uff0cPTC\u6781\u5177\u5438\u5f15\u529b\u3002<\/p>\n<p style=\"text-align: justify;\">\u5f00\u66fc\u7fa4\u5c9b\u4fe1\u6258\u516c\u53f8\u8fd0\u8425\u7684\u76d1\u7ba1\u4f9d\u636e\u662f\u7ecf\u4fee\u8ba2\u7684\u300a\u94f6\u884c\u548c\u4fe1\u6258\u516c\u53f8\u6cd5\u300b\uff082021 \u5e74\u4fee\u8ba2\u7248\uff09\uff08<strong>BTCA<\/strong>\uff09\u548c\u7ecf\u4fee\u8ba2\u7684\u300a\u4fe1\u6258\u516c\u53f8\u6ce8\u518c\u6761\u4f8b\u300b\uff082020 \u5e74\u4fee\u8ba2\u7248\uff09\uff08<strong>PTCR<\/strong>\uff09\u3002\u8fd9\u4e9b\u6761\u4f8b\u89c4\u5b9a\u4e86\u5728\u5f00\u66fc\u7fa4\u5c9b\u8bbe\u7acb\u4e24\u79cd\u7c7b\u578b\u7684\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\uff1a(i) \u6301\u724c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u548c (ii) \u6ce8\u518c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u6301\u724c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u2014\u2014\u8981\u6c42<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p>\u6301\u724c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u5fc5\u987b\u5728\u5f00\u66fc\u7fa4\u5c9b\u5883\u5185\u6216\u5883\u5916\u5f00\u5c55\u4efb\u4f55\u4fe1\u6258\u4e1a\u52a1\u4e4b\u524d\uff0c\u83b7\u5f97\u5f00\u66fc\u7fa4\u5c9b\u91d1\u878d\u7ba1\u7406\u5c40 (CIMA) \u9881\u53d1\u7684\u6709\u6548\u8bb8\u53ef\u8bc1\u3002\u6839\u636ePTCR\u7684\u89c4\u5b9a\uff0c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u53ef\u4eab\u53d7\u8c41\u514d\uff0c\u53ea\u8981\u5176\u5df2\u5728CIMA\u6ce8\u518c\u5e76\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff0c\u5219\u65e0\u9700\u8bb8\u53ef\u8bc1\u5373\u53ef\u5f00\u5c55\u4e1a\u52a1\uff1a<\/p>\n<ol style=\"list-style-type: lower-roman;\">\n<li>\u5728\u5f00\u66fc\u7fa4\u5c9b\u6ce8\u518c\u6210\u7acb\uff1b\u4ee5\u53ca<\/li>\n<li>\u9664\u5173\u8054\u4fe1\u6258\u4e1a\u52a1\u5916\uff0c\u4e0d\u5f00\u5c55\u5176\u4ed6\u4fe1\u6258\u4e1a\u52a1\u3002<\/li>\n<\/ol>\n<p>CIMA\u9881\u53d1\u7ed9\u6301\u724c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u7684\u8bb8\u53ef\u8bc1\u79f0\u4e3a\u201c\u9650\u5236\u6027\u4fe1\u6258\u8bb8\u53ef\u8bc1\u201d\uff0c\u8be5\u8bb8\u53ef\u8bc1\u4ec5\u6388\u6743\u6301\u6709\u4eba\u4e3a\u968f\u9644\u8bb8\u53ef\u8bc1\u7533\u8bf7\u7684\u4efb\u4f55\u627f\u8bfa\u4e66\u4e2d\u5217\u660e\u7684\u4eba\u58eb\u5f00\u5c55\u4fe1\u6258\u4e1a\u52a1\u3002CIMA\u4ec5\u5728\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u5177\u5907\u4ee5\u4e0b\u6761\u4ef6\u65f6\u624d\u4f1a\u9881\u53d1\u8bb8\u53ef\u8bc1\uff1a<\/p>\n<ol style=\"list-style-type: lower-roman;\">\n<li>\u5728\u5f00\u66fc\u7fa4\u5c9b\u62e5\u6709\u7ecfCIMA\u6279\u51c6\u7684\u8425\u4e1a\u573a\u6240\uff0c\u8be5\u573a\u6240\u5c06\u4f5c\u4e3a\u5176\u5728\u5f00\u66fc\u7fa4\u5c9b\u7684\u4e3b\u8981\u529e\u4e8b\u5904\uff1b\u4ee5\u53ca<\/li>\n<li>\u4e24\u540d\u4e2a\u4eba\u6216\u4e00\u4e2a\u6cd5\u4eba\u56e2\u4f53\uff0c\u7ecfCIMA\u6279\u51c6\uff0c\u4e14\u4e3a\u5f00\u66fc\u7fa4\u5c9b\u5c45\u6c11\u6216\u5728\u5f00\u66fc\u7fa4\u5c9b\u6ce8\u518c\u6210\u7acb\uff0c\u4f5c\u4e3a\u5176\u5728\u5f00\u66fc\u7fa4\u5c9b\u7684\u4ee3\u7406\u4eba\u3002<\/li>\n<\/ol>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u6301\u724c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u2014\u2014\u4e3b\u8981\u7279\u70b9<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p>\u6301\u724c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u7684\u4e3b\u8981\u7279\u70b9\u5305\u62ec\uff1a<\/p>\n<ol style=\"list-style-type: lower-roman;\">\n<li>\u516c\u53f8\u7684\u6700\u4f4e\u51c0\u8d44\u4ea7\u5e94\u4e3a 20,000 \u5f00\u66fc\u5143\uff08CI$20,000\uff09\uff0c\u7ea6\u5408 24,400 \u7f8e\u5143\u3002<\/li>\n<li>\u5982\u679c\u8be5\u516c\u53f8\u6839\u636e\u300a\u5f00\u66fc\u7fa4\u5c9b\u516c\u53f8\u6cd5\u300b\uff08\u4ee5\u4e0b\u7b80\u79f0\u201c\u516c\u53f8\u6cd5\u201d\uff09\u6ce8\u518c\u6210\u7acb\uff0c\u5219\u6709\u4e49\u52a1\u6bcf\u5e74\u7531CIMA\u8ba4\u53ef\u7684\u5ba1\u8ba1\u5e08\u5bf9\u5176\u8d26\u76ee\u8fdb\u884c\u5ba1\u8ba1\u3002\u9664\u975e\u5df2\u7533\u8bf7\u5ef6\u671f\uff0c\u5426\u5219\u7ecf\u5ba1\u8ba1\u7684\u8d26\u76ee\u5fc5\u987b\u5728\u516c\u53f8\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u4e09 (3) \u4e2a\u6708\u5185\u63d0\u4ea4\u7ed9CIMA\u3002<\/li>\n<li>\u6301\u724c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u5fc5\u987b\u59cb\u7ec8\u81f3\u5c11\u6709\u4e24\u540d\u4e2a\u4eba\u8463\u4e8b\uff0c\u5176\u4e2d\u4e00\u540d\u8463\u4e8b\u5fc5\u987b\u5728\u4fe1\u6258\u4e1a\u52a1\u65b9\u9762\u62e5\u6709\u4e30\u5bcc\u7684\u77e5\u8bc6\u548c\u7ecf\u9a8c\u3002CIMA\u901a\u5e38\u4e0d\u6279\u51c6\u516c\u53f8\u578b\u8463\u4e8b\u62c5\u4efb\u6301\u724c\u5b9e\u4f53\u7684\u8463\u4e8b\u3002<\/li>\n<li style=\"text-align: justify;\">\u7533\u8bf7\u8bb8\u53ef\u8bc1\u65f6\uff0c\u5fc5\u987b\u62ab\u9732\u53d7\u76ca\u6240\u6709\u6743\u548c\u63a7\u5236\u6743\u3002<\/li>\n<\/ol>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u6ce8\u518c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u2014\u2014\u8981\u6c42<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p>\u6ce8\u518c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u6839\u636ePTCR\u7684\u89c4\u5b9a\u8bbe\u7acb\u3002\u6b64\u7c7bPTC\u7684\u4e3b\u8981\u8981\u6c42\u5305\u62ec\uff1a<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol style=\"list-style-type: lower-roman;\">\n<li style=\"text-align: justify;\">\u5176\u6ce8\u518c\u529e\u4e8b\u5904\u5fc5\u987b\u8bbe\u5728\u6301\u6709BTCA\u89c4\u5b9a\u7684\u975e\u9650\u5236\u6027\u4fe1\u6258\u724c\u7167\u7684\u516c\u53f8\u529e\u516c\u5730\u70b9\uff1b<\/li>\n<li style=\"text-align: justify;\">\u5176\u5fc5\u987b\u5141\u8bb8CIMA\u968f\u65f6\u67e5\u9605\u5176\u6240\u6709\u6587\u4ef6\u548c\u8bb0\u5f55\uff0c\u6216\u5e94\u5b58\u653e\u4e8e\u6ce8\u518c\u529e\u4e8b\u5904\u7684\u6240\u6709\u6587\u4ef6\u548c\u8bb0\u5f55\uff1b<\/li>\n<li style=\"text-align: justify;\">\u5176\u6ce8\u518c\u529e\u4e8b\u5904\u5fc5\u987b\u4fdd\u5b58\u5e76\u53ef\u4f9b\u67e5\u9605\u4e0e\u6bcf\u9879\u76f8\u5173\u4fe1\u6258\u6709\u5173\u7684\u4fe1\u6258\u5951\u7ea6\u6216\u5176\u4ed6\u5305\u542b\u6216\u8bb0\u5f55\u4fe1\u6258\u6761\u6b3e\u3001\u59d4\u6258\u4eba\u3001\u4fdd\u62a4\u4eba\u3001\u6267\u884c\u4eba\u3001\u4fe1\u6258\u51fa\u8d44\u4eba\u3001\u4efb\u4f55\u4fe1\u6258\u53d7\u76ca\u4eba\u7684\u59d3\u540d\u548c\u5730\u5740\u3001\u4efb\u4f55\u53d8\u66f4\u4fe1\u6258\u6761\u6b3e\u7684\u5951\u7ea6\u6216\u5176\u4ed6\u6587\u4ef6\uff0c\u4ee5\u53ca\u4fe1\u6258\u516c\u53f8\u53ca\u5176\u5173\u8054\u4fe1\u6258\u4e1a\u52a1\u7684\u6240\u6709\u8d22\u52a1\u4ea4\u6613\u8bb0\u5f55\u7684\u5145\u5206\u3001\u51c6\u786e\u548c\u6700\u65b0\u7684\u526f\u672c\uff1b<\/li>\n<li style=\"text-align: justify;\">\u516c\u53f8\u5fc5\u987b\u6bcf\u5e74\u5411CIMA\u63d0\u4ea4\u5e74\u5ea6\u58f0\u660e\uff0c\u58f0\u660e\u516c\u53f8\u7684\u540d\u79f0\u3001\u8463\u4e8b\u548c\u80a1\u4e1c\uff08\u5982\u6709\uff09\u7684\u59d3\u540d\u548c\u5730\u5740\u3001\u4fe1\u6258\u8bb8\u53ef\u8bc1\u6301\u6709\u4eba\u7684\u59d3\u540d\uff08\u63d0\u4f9b\u516c\u53f8\u7684\u6ce8\u518c\u529e\u4e8b\u5904\u5730\u5740\uff09\u3001\u8be5\u516c\u53f8\u662f\u4e00\u5bb6\u65e0\u9700\u8bb8\u53ef\u8bc1\u5373\u53ef\u5f00\u5c55\u5173\u8054\u4fe1\u6258\u4e1a\u52a1\u7684\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\uff0c\u4ee5\u53ca\u8be5\u516c\u53f8\u7b26\u5408PTCR\u7684\u8981\u6c42\uff1b<\/li>\n<li style=\"text-align: justify;\">\u8be5\u516c\u53f8\u5fc5\u987b\u5411CIMA\u63d0\u4ea4\u516c\u53f8\u8463\u4e8b\u548c\u80a1\u4e1c\u7684\u8eab\u4efd\u4fe1\u606f\uff1b<\/li>\n<li style=\"text-align: justify;\">PTCR\u89c4\u5b9a\uff0c\u516c\u53f8\u8463\u4e8b\u5fc5\u987b\u7531\u81ea\u7136\u4eba\u62c5\u4efbThe PTCR\uff1b<\/li>\n<li style=\"text-align: justify;\">\u516c\u53f8\u7684\u540d\u79f0\u5fc5\u987b\u5305\u542b\u201c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u201d\u6216\u201cPTC\u201d\u5b57\u6837\uff0c\u8be5\u540d\u79f0\u5e94\u6839\u636e\u300a\u516c\u53f8\u6cd5\u300b\u8fdb\u884c\u6ce8\u518c\uff1b<\/li>\n<li style=\"text-align: justify;\">\u8be5\u516c\u53f8\u4e0d\u5f97\u5c31\u5176\u4f5c\u4e3a\u53d7\u6258\u4eba\u7684\u4fe1\u6258\u5411\u516c\u4f17\u6216\u9664\u5f7c\u6b64\u4e4b\u95f4\u5b58\u5728\u5173\u8054\u5173\u7cfb\u7684\u4eba\u58eb\u4ee5\u5916\u7684\u4efb\u4f55\u4eba\u52df\u96c6\u6216\u63a5\u53d7\u6350\u6b3e\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u6301\u724c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u4e0e\u6ce8\u518c\u4fe1\u6258\u516c\u53f8\u7684\u5bf9\u6bd4<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <ol>\n<li style=\"list-style-type: none;\">\n<ol style=\"list-style-type: lower-roman;\">\n<li style=\"text-align: justify;\"><strong><strong>\u6536\u8d39<br \/>\n<\/strong><\/strong>\u6ce8\u518c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u7684\u521d\u59cb\u6ce8\u518c\u8d39\u4e3a 4,268.29 \u7f8e\u5143\uff083,500 \u5f00\u66fc\u5143\uff09\uff0c\u4e4b\u540e\u6bcf\u5e74\u9700\u7f34\u7eb3\u76f8\u540c\u91d1\u989d\u7684\u5e74\u8d39\uff0c\u5e74\u8d39\u5e94\u4e8e\u6bcf\u5e741\u670831\u65e5\u524d\u7f34\u7eb3\u3002\u6301\u724c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u7684\u7533\u8bf7\u8d39\u4e3a 2,439.02 \u7f8e\u5143\uff082,000 \u5f00\u66fc\u5143\uff09\uff0c\u8bb8\u53ef\u8bc1\u9881\u53d1\u65f6\u53ca\u4e4b\u540e\u6bcf\u5e74\u9700\u7f34\u7eb3 8,536.59 \u7f8e\u5143\uff087,000 \u5f00\u66fc\u5143\uff09\u3002<\/li>\n<li style=\"text-align: justify;\"><strong><strong>\u51c0\u8d44\u4ea7\u8981\u6c42<br \/>\n<\/strong><\/strong>\u76f8\u5173\u6cd5\u89c4\u5e76\u672a\u89c4\u5b9a\u6ce8\u518c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u7684\u6700\u4f4e\u51c0\u8d44\u4ea7\u8981\u6c42\u3002\u800c\u6301\u724c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u7684\u6700\u4f4e\u51c0\u8d44\u4ea7\u8981\u6c42\u4e3a 25,000 \u7f8e\u5143\uff0820,000 \u5f00\u66fc\u5143\uff09\u3002<\/li>\n<li style=\"text-align: justify;\"><strong>\u5ba1\u8ba1<\/strong><br \/>\n\u6ce8\u518c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u65e0\u9700\u5411CIMA\u63d0\u4ea4\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u3002\u6301\u724c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u6709\u4e49\u52a1\u6bcf\u5e74\u5411CIMA\u63d0\u4ea4\u7531\u7ba1\u7406\u5c40\u8ba4\u53ef\u7684\u5ba1\u8ba1\u5e08\u51fa\u5177\u7684\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u3002<\/li>\n<li style=\"text-align: justify;\"><strong>\u8463\u4e8b<br \/>\n<\/strong>\u6ce8\u518c\u4fe1\u6258\u516c\u53f8\u5fc5\u987b\u59d4\u4efb\u4e00\u540d\u81ea\u7136\u4eba\u62c5\u4efb\u8463\u4e8b\uff0c\u4f46PTCR\u5e76\u672a\u89c4\u5b9a\u8463\u4e8b\u7684\u6700\u4f4e\u4eba\u6570\u3002\u4e0d\u8fc7CIMA\u5efa\u8bae\u81f3\u5c11\u59d4\u4efb\u4e24\u540d\u81ea\u7136\u4eba\u8463\u4e8b\u3002\u6301\u724c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u7684\u8463\u4e8b\u4f1a\u5fc5\u987b\u81f3\u5c11\u59d4\u4efb\u4e24\u540d\u81ea\u7136\u4eba\u62c5\u4efb\u8463\u4e8b\uff0c\u8fd9\u662f\u5f3a\u5236\u6027\u8981\u6c42\u3002CIMA\u4e0d\u8981\u6c42\u8463\u4e8b\u83b7\u5f97\u6279\u51c6\u3002<\/li>\n<li style=\"text-align: justify;\"><strong>\u65f6\u9650<\/strong><br \/>\n\u6ce8\u518c\u4fe1\u6258\u516c\u53f8\u53ef\u5728\u5411CIMA\u63d0\u4ea4\u6ce8\u518c\u7533\u8bf7\u540e\u7684\u4e09\u81f3\u56db\u4e2a\u5de5\u4f5c\u65e5\u5185\u5f00\u59cb\u8fd0\u8425\u3002\u6ce8\u518c\u4fe1\u6258\u516c\u53f8\u7684\u7533\u8bf7\u5904\u7406\u5468\u671f\u4e3a\u81ea\u5411 CIMA \u63d0\u4ea4\u7533\u8bf7\u4e4b\u65e5\u8d77\u516d\u81f3\u516b\u5468\u3002\u6ce8\u518c\u4fe1\u6258\u516c\u53f8\u5728\u5f00\u66fc\u7fa4\u5c9b\u8d8a\u6765\u8d8a\u53d7\u6b22\u8fce\u3002CIMA \u6ce8\u610f\u5230\uff0c\u8fc7\u53bb\u516b (8) \u5e74\u6765\uff0c\u7533\u8bf7\u6ce8\u518c\u7684\u4fe1\u6258\u516c\u53f8\u6570\u91cf\u7a33\u6b65\u589e\u957f\uff0c\u5177\u4f53\u6570\u636e\u89c1 CIMA \u7f51\u7ad9\u4e0a\u516c\u5e03\u7684\u4e0b\u8868\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\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\/Picture1-cn.jpg\" alt=\"\" class=\"size-auto object-cover object-center\">\n                          <\/div>\n                                              <\/div>\n                                                          <\/div>\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u7684\u80a1\u4e1c<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p style=\"text-align: justify;\">\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u7684\u80a1\u4efd\u901a\u5e38\u7531\u4e00\u4e2a\u6216\u591a\u4e2a\u4e2a\u4eba\u6301\u6709\uff0c\u6216\u7531\u62c5\u4fdd\u6709\u9650\u516c\u53f8\u6216 STAR \u4fe1\u6258\u6301\u6709\u3002\u5efa\u8bae\u4f7f\u7528\u516c\u53f8\u5b9e\u4f53\u800c\u975e\u4e2a\u4eba\uff0c\u56e0\u4e3a\u4e00\u65e6\u80a1\u4e1c\u53bb\u4e16\uff0c\u7531\u4e8e\u9057\u5631\u8ba4\u8bc1\u7a0b\u5e8f\uff0c\u80a1\u4efd\u7684\u7ee7\u627f\u53ef\u80fd\u9700\u8981\u5f88\u957f\u65f6\u95f4\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u4f7f\u7528\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u7684\u4f18\u52bf<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p style=\"text-align: justify;\">\u6ce8\u518c\u4fe1\u6258\u516c\u53f8\u56e0\u5176\u8bf8\u591a\u4f18\u52bf\uff0c\u7ecf\u5e38\u88ab\u9ad8\u51c0\u503c\u5bb6\u5ead\u7528\u4e8e\u8d22\u5bcc\u67b6\u6784\uff1a<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"text-align: justify;\">\u4e0e\u4f7f\u7528\u5927\u578b\u4e14\u76d1\u7ba1\u4e25\u683c\u7684\u56fd\u9645\u91d1\u878d\u673a\u6784\u4f5c\u4e3a\u53d7\u6258\u4eba\u76f8\u6bd4\uff0c\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u53ef\u4ee5\u4fdd\u62a4\u9690\u79c1\uff0c\u4e14\u76d1\u7ba1\u8f83\u5c11\uff1b<\/li>\n<li style=\"text-align: justify;\">\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u63d0\u4f9b\u4e86\u4e00\u4e2a\u5168\u9762\u7684\u6846\u67b6\uff0c\u5141\u8bb8\u5bb6\u5ead\u6210\u5458\u548c\u987e\u95ee\u53c2\u4e0e\u51b3\u7b56\uff08\u901a\u8fc7\u62c5\u4efb\u8463\u4e8b\u4f1a\u6210\u5458\uff09\uff0c\u4ece\u800c\u8d4b\u4e88\u5bb6\u5ead\u66f4\u5927\u7684\u7075\u6d3b\u6027\uff0c\u4f7f\u5176\u53ef\u4ee5\u6839\u636e\u81ea\u8eab\u9700\u6c42\u548c\u76ee\u6807\u91cf\u8eab\u5b9a\u5236PTC\uff1b<\/li>\n<li style=\"text-align: justify;\">\u4e0eSTAR\u4fe1\u6258\u7ed3\u5408\u4f7f\u7528\u65f6\uff0c\u53ef\u4ee5\u907f\u514d\u7ee7\u627f\u65b9\u9762\u7684\u590d\u6742\u95ee\u9898\uff08\u5373STAR\u4fe1\u6258\u53ef\u7528\u4e8e\u6301\u6709\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u7684\u6240\u6709\u80a1\u4efd\uff09\uff1b<\/li>\n<li style=\"text-align: justify;\">\u8bbe\u7acb\u901f\u5ea6\u5feb\uff08\u901a\u5e38\u53ea\u97003-4\u5929\uff09\uff0c\u8fd0\u8425\u6210\u672c\u76f8\u5bf9\u8f83\u4f4e\uff0c\u8fd9\u4f7f\u5f97\u79c1\u4eba\u4fe1\u6258\u516c\u53f8\u5bf9\u9ad8\u51c0\u503c\u5bb6\u5ead\u53ca\u5176\u987e\u95ee\u6781\u5177\u5438\u5f15\u529b\u3002<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u8fdb\u4e00\u6b65\u534f\u52a9<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p style=\"text-align: justify;\">\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><strong>E:<\/strong>\u00a0<a href=\"mailto:gary.smith@loebsmith.com\"><strong>gary.smith@loebsmith.com<\/strong><\/a><br \/>\n<strong>E:<\/strong>\u00a0<a href=\"mailto:robert.farrell@loebsmith.com\"><strong>robert.farrell@loebsmith.com<\/strong><\/a><br \/>\n<strong>E.<\/strong>\u00a0<a href=\"mailto:elizabeth.kenny@loebsmith.com\"><strong>elizabeth.kenny@loebsmith.com<\/strong><\/a><br \/>\n<strong>E: <a href=\"mailto:vanisha.harjani@loebsmith.com\">vanisha.harjani@loebsmith.com<\/a><\/strong><br \/>\n<strong>E:<\/strong>\u00a0<a href=\"mailto:vivian.huang@loebsmith.com\"><strong>vivian.huang@loebsmith.com<\/strong><\/a><br \/>\n<strong>E:<\/strong>\u00a0<a href=\"mailto:faye.huang@loebsmith.com\"><strong>faye.huang@loebsmith.com<\/strong><\/a><br \/>\n<strong>E:<\/strong>\u00a0<a href=\"mailto:yun.sheng@loebsmith.com\"><strong>yun.sheng@loebsmith.com<\/strong><\/a><\/p>\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\/Cayman-Islands-Private-Trust-Companies-2026.5-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>\u79c1\u4eba\u4fe1\u6258\u516c\u53f8(PTC)\u662f\u6307\u4e13\u95e8\u4e3a\u4e00\u4e2a\u6216\u591a\u4e2a\u4fe1\u6258\uff08\u524d\u63d0\u662f\u8fd9\u4e9b\u4fe1\u6258\u4e4b\u95f4\u5b58\u5728\u5173\u8054\uff09\u62c5\u4efb\u516c\u53f8\u53d7\u6258\u4eba\u7684\u5b9e\u4f53\u3002\u201c\u5173\u8054\u4fe1\u6258\u4e1a\u52a1\u201d\u662f\u6307\u4fe1\u6258\u8d44\u91d1\u7684\u8bbe\u7acb\u4eba\u5f7c\u6b64\u4e4b\u95f4\u5747\u4e3a\u201c\u5173\u8054\u4eba\u58eb\u201d\u3002PTC\u4f7f\u9ad8\u51c0\u503c\u4eba\u58eb\u80fd\u591f\u66f4\u597d\u5730\u638c\u63a7\u5176\u8d44\u4ea7\uff0c\u56e0\u6b64\u5bf9\u4e8e\u5bfb\u6c42\u6709\u6548\u7ba1\u7406\u8d22\u5bcc\u7684\u5bb6\u65cf\u800c\u8a00\uff0cPTC\u6781\u5177\u5438\u5f15\u529b\u3002<\/p>\n","protected":false},"featured_media":5986,"template":"","meta":{"_acf_changed":false},"calendar-year":[388],"location":[296],"people-expertise":[310,331,332],"class_list":["post-8004","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\/8004","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=8004"}],"wp:term":[{"taxonomy":"calendar-year","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/calendar-year?post=8004"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/location?post=8004"},{"taxonomy":"people-expertise","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/people-expertise?post=8004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}