Tax-efficient wealth management planning has faced deep changes within the last decade due to exchange of information policies, the trend to establish or increase inheritance and wealth taxes, G20/OECD initiatives and especially, amnesty regimes. Within this renewed scenario, trusts and foundations have gained special relevance within wealth structuring. This panel will deal with the various sorts of vehicles that are efficient in different jurisdictions, as well as covering the tax authorities and judges’ views on this topic. Session Co-Chairs Valeria D’Alessandro GSHR – Goldemberg Saladino Hermida Rolado & Asociados, Buenos Aires Victor Alexander Jaramillo Caplin & Drysdale, Washington DC Speakers Fabiola Diaz Prado Anaya Abogados, Mexico City Guadalupe Diaz Sunico Lener, Barcelona Sunita Doobay Blaney McMurtry, Toronto Eva Stadler Wolf Theiss, Vienna Claudia Suter Homburger, Zurich Fabio Wagner KPMG Brazil, São Paulo