www.withersworldwide.com/en-gb/foreign-grantor-trusts
See also:
goo.gl/HZTT6Z
www.withersworldwide.com/en-gb/insight/read/foreign-grantor-trusts-non-us-trust-planning-for-us-family-members
www.hawksford.com/knowledge-hub/2022/brief-look-into-foreign-grantor-trusts