Trusts in Prime Jurisdictions
Samenvatting
As globalisation continues apace, 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 and foundations have previously been used in a limited capacity. In parallel, the concept of the foundation has been adopted by several common law jurisdictions that, until recently, have relied exclusively on trusts – notably Jersey and Gibraltar.
The fifth edition of Trusts in Prime Jurisdictions has been fully updated and features a number of new chapters on topics including trust and real estate trust in Israel, what it means to be a fiduciary family office, the role of the trust protector, Islamic (Waqf) trusts, and trusts in relation to divorce. In addition, new for this edition are chapters on Germany and Bermuda.
Produced in association with STEP, this edition provides an essential resource in the use of trusts in a wide range of important jurisdictions and contexts. It also examines related topics such as trust taxation, anti-money laundering laws, the OECD initiative, CRS, exchange of information, transparency of registers and the notion that countries are entitled to collect taxes beyond their borders, among others.
Written by leading professionals and recognised academics, many of whom are STEP members, the fifth edition of Trusts in Prime Jurisdictions will be an essential resource for all lawyers, trust practitioners and banking professionals working in the field.
Specificaties
Inhoudsopgave
Foreword
Preface
About STEP
Introduction
Part One: Introduction
- The Hague Convention on the Law Applicable to Trusts and Their Recognition
- The Hague Convention on Trusts and the Uniform Trust Code
Part Two: Jurisdictional overview
- Australia
- Bermuda
- British Virgin Islands
- Canada
- Canada (Quebec)
- Cayman Islands
- Cyprus
- England and Wales
- Germany
- Gibraltar
- Guernsey
- Hong Kong
- India
- Israel
- Italy
- Japan
- Jersey
- Liechtenstein
- Luxembourg
- Malta
- New Zealand
- Scotland
- Switzerland
- United States
Volume II
Part Three: Trusts, estate and family planning
- Trusts and estate planning in Israel
- Trusts in Switzerland: core implications for the Swiss estate planning environment
- The use of US trusts in international estate planning
- Trusts, trustees and family businesses
- International family governance: integration with family trusts
Part Four: Special topics
- Asset protection trusts
- International trust litigation: jurisdiction and enforcement
- The trustee as fiduciary: some practical considerations
- Fiduciary responsibility: the trustee role and its risks
- Waqf as a form of trust
- Settlor control and influence using settlor-reserved powers and private trust companies
- The UK tax treatment of offshore trusts
- The role of trust and company service providers in the fight against money laundering and terrorist financing
- Trusts and divorce
- The trust protector: a mini-revolution in trust law
- The European Union and data protection campaign
- Beneficial ownership registers in the European Union under the Fourth and Fifth Anti-money Laundering Directives
- Trust information disclosure
About the authors 865
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Rubrieken
- Aanbestedingsrecht
- Aansprakelijkheids- en verzekeringsrecht
- Accountancy
- Algemeen juridisch
- Arbeidsrecht
- Bank- en effectenrecht
- Bestuursrecht
- Bouwrecht
- Burgerlijk recht en procesrecht
- Europees-internationaal recht
- Fiscaal recht
- Gezondheidsrecht
- Insolventierecht
- Intellectuele eigendom en ict-recht
- Management
- Mens en maatschappij
- Milieu- en omgevingsrecht
- Notarieel recht
- Ondernemingsrecht
- Pensioenrecht
- Personen- en familierecht
- Sociale zekerheidsrecht
- Staatsrecht
- Strafrecht en criminologie
- Vastgoed- en huurrecht
- Vreemdelingenrecht