David Cooney is an English solicitor and UK chartered tax advisor, who was also admitted as a Cayman Islands attorney at law and a BVI solicitor. He is also a STEP member and a member of the STEP Zurich Committee.  He is a specialist in international structures, particularly private client structures. Prior to relocating to Zurich in early 2017, David was based in the Cayman Islands where he was a partner and the head of the private client and trusts team of a large offshore firm, responsible for Cayman and BVI. He advises individuals, families, trustees and private banks on all aspects of succession and estate planning, including the use of trust and corporate structures and often coordinates multijurisdictional projects, involving advisors around the world.

David has advised trustees in several jurisdictions (including Switzerland) on the impact on Economic Substance laws on their business, on the implementation of arrangements to apply the economic substance rules to large numbers of entities, on the differences between the rules in place in many of the participating jurisdictions.  He has also provided advice to a number of entities to help them understand the requirements of the economic substance rules and how to meet the requirements of the applicable economic substance test.