Trusts in Prime Jurisdictions, Fourth Edition
Globe Law and Business Ltd (Verlag)
978-1-911078-08-1 (ISBN)
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As globalisation continues, opportunities are arising for practitioners in trust jurisdictions that did not exist a few years ago. Growth continues in the traditional trust jurisdictions, especially in civil law jurisdictions where trusts have previously been used in a limited capacity. In parallel, the concept of the foundation has been adopted by a number of common law jurisdictions that until recently have relied exclusively on the trust.
The fourth edition of 'Trusts in Prime Jurisdictions' features fully updated chapters plus new chapters on Quebec, Hong Kong, Singapore, Israel, what it means to be a fiduciary, Islamic (waqf) trusts, and trusts in relation to divorce, among others. The new edition, produced in association with STEP, provides a solid grounding in the use of trusts in a wide range of important jurisdictions. It also examines related topics, including trust taxation, anti-money-laundering laws, the OECD initiative and the notion that countries are entitled to collect taxes beyond their borders.
Featuring chapters by leading professionals and recognised academics, many of whom are STEP members, the fourth edition of 'Trusts in Prime Jurisdictions' is an important handbook for all lawyers, trust practitioners and banking professionals working in the field.
Preface 7
Geoffrey Shindler
Old Trafford Consulting Ltd; Nova Private Client LLP
Introduction 9
Alon Kaplan
Advocate and Notary
Barbara R Hauser
Independent Family Adviser
About STEP 13
David Harvey
STEP
Part One: Introduction
The Hague Convention on the Law Applicable to Trusts and their Recognition 17
Hein Koetz
Max-Planck Institut fur auslandisches und internationales Privatrecht; International Academy of Comparative Law
The Hague Convention on Trusts and the Uniform Trust Code 27
Michael W Galligan
Phillips Nizer LLP
Part Two: Jurisdictional overview
Australia 47
Allan Blaikie
Natalie Hickman
Clayton Utz
Bahamas 67
Peter D Maynard
Peter D Maynard Counsel & Attorneys
British Virgin Islands 85
Vanessa King
Chris McKenzie
O'Neal Webster
Canada 107
Rachel Blumenfeld
Martin Rochwerg
Miller Thomson LLP
Cayman Islands 123
Nigel Porteous
Maples and Calder
Cyprus 145
Emily Yiolitis
Harneys Aristodemou Loizides Yiolitis LLC
England and Wales 159
Martyn Gowar
Ziva Robertson
McDermott Will & Emery
Gibraltar 185
Moses Anahory
Wayne Fortunato
James Levy QC
Hassans
Guernsey 201
Natasha Kapp
Nina Silva
Carey Olsen
Hong Kong 219
Philip Munro
Withers LLP
India 231
Ravi Nath
Rajinder Narain & Co
Israel 245
Lyat Eyal
Aronson Ronkin-Noor Eyal Law Firm
Alon Kaplan
Advocate and Notary
Japan 255
Makoto Arai
Chuo University, Tokyo
Jersey 273
Justin Harvey-Hills
Mourant Ozannes
Liechtenstein trusts and foundations: creation and operation 287
Dietmar Loretz
David Vogt & Partner Trust reg
Luxembourg - fiduciary contracts and trusts 301
Paulo Panico
Paolo Panico's Law Chambers - Private Trustees SA
Malta 311
Priscilla Mifsud Parker
Chetcuti Cauchi Advocates
New Zealand 327
Michael Reynolds
Anchor Trustees Limited
Quebec 341
Marilyn Piccini Roy
Robinson Sheppard Shapiro LLP
Scotland 361
Paolo Panico
Paolo Panico's Law Chambers - Private Trustees SA
Singapore 381
David Chee
Seah Ching Ling
Drew & Napier
Trusts in Switzerland: core implications for the Swiss estate planning environment 397
Dominique Jakob
University of Zurich
Peter Picht
Max Planck Institute for Innovation and Competition; University of Zurich
Switzerland 415
Daniel Bader
Daniel Leu
Baer & Karrer Ltd
United States 431
Barbara R Hauser
Independent Family Adviser
The use of US trusts in international estate planning 451
Stanley A Barg
Kozusko Harris Duncan
Part Three: Special Topics
Asset protection trusts 457
Gideon Rothschild
Moses & Singer LLP
International trust litigation, jurisdiction and enforcement 483
David I Faust
Faust Oppenheim LLP
The trustee as fiduciary: some practical considerations 505
David I Faust
Faust Oppenheim LLP
Fiduciary responsibility: the trustee role and its risks 519
Susan R Schoenfeld
Wealth Legacy Advisors LLC
Trusts, trustees and family businesses 531
Christian Stewart
Family Legacy Asia (HK) Limited
Waqf as a form of trust 551
Judge Mohammad Abu Obied
Judge in the Shariah Court in Nazareth and Baqa, Israel
Settlor control and influence through the use of settlor-reserved powers and private trust companies 559
Paul Matthams
Carey Olsen
The UK tax treatment of offshore trusts 571
Maggie Gonzalez
Buzzacott LLP
Trusts and money laundering 619
Yehuda Shaffer
Deputy State Attorney (financial enforcement), Israel
International family governance: integration with family trusts 637
Barbara R Hauser
Independent Family Adviser
Trusts and divorce 647
Ziva Robertson
McDermott Will & Emery
Trustees' mistakes: England and elsewhere 663
Adam S Hofri-Winogradow
Hebrew University of Jerusalem; University of Connecticut School of Law
Gad Weiss
Hebrew University of Jerusalem
The trust protector - a mini-revolution in trust law 673
Alexander A Bove Jr
Bove & Langa Law Firm
Trusts under attack - privacy, transparency and conflict with the taxman 703
Filippo Noseda
Withers
About the authors 713
Erscheinungsdatum | 25.05.2016 |
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Verlagsort | London |
Sprache | englisch |
Maße | 160 x 240 mm |
Gewicht | 1310 g |
Themenwelt | Recht / Steuern ► Allgemeines / Lexika |
Recht / Steuern ► EU / Internationales Recht | |
Recht / Steuern ► Wirtschaftsrecht ► Gesellschaftsrecht | |
ISBN-10 | 1-911078-08-9 / 1911078089 |
ISBN-13 | 978-1-911078-08-1 / 9781911078081 |
Zustand | Neuware |
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