Full Description
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 a solid grounding 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.
Contents
Preface
Introduction
Alon Kaplan
Barbara R Hauser
Part One: Introduction
Hague Convention
Hein Koetz
Max-Planck Institut, International Academy of Comparative Law
The Hague Convention on Trusts and the Uniform Code
Michael W Galligan
Phillips Nizer LLP
Part Two: Jurisdictional Overview
Australia
Allan Blaikie
Mathew Fenwick
Clayton Utz
Bermuda
Keith Robinson
Carey Olsen
British Virgin Islands
Christopher McKenzie
Vanessa King
O'Neal Webster
Canada
Rachel Blumenfeld
Martin J Rochwerg
Miller Thomson LLP
Cyprus
Emily Yiolitis
Harneys Aristodemou Loizides Yiolitis LLC
Cayman Islands
Bernadette Carey
Carey Olsen
England and Wales
Martyn Gowar
Ziva Robertson
McDermott Will & Emery UK LLP
Germany
Raoul Jacobs
Bafin
Guernsey
Natasha Kapp
Nina Silva
Carey Olsen
Gibraltar
Moses J Anahory
Wayne Fortunato
James Levy QC
Hassans
Hong Kong
India
Ravi Nath
Rajinder Narain & Co
Israel
Lyat Eyal
Aronson, Ronkin-Noor, Eyal Law Firm
Alon Kaplan
Advocate and Notary
Meytal Liberman
Alon Kaplan Law Firm
Japan
Makoto Arai
Chuo University, Tokyo
Jersey
Justin Harvey-Hills
Mourant Ozannes
Oliver Schmidt
Allgemeines Treuunternehmen
Liechtenstein trusts and foundations: creation and operation
Dietmar Loretz
Jacqueline Marxer
David Vogt & Partner Trust reg
Luxembourg
Paulo Panico
Paolo Panico's Law Chambers - Private Trustees SA
Malta
Priscilla Mifsud Parker
Chetcuti Cauchi Advocates
New Zealand
Quebec
Marilyn Piccini Roy
Robinson Sheppard Shapiro LLP
Scotland
Paolo Panico
Paolo Panico's Law Chambers - Private Trustees SA
Switzerland
Dominique Jakob
University of Zurich
Peter Picht
Max Planck Institute for Innovation and Competition; University of Zurich
The use of trusts in Switzerland
Daniel Bader
Daniel Leu
Baer & Karrer Ltd
United States
Barbara R Hauser
Independent Family Adviser
The use of trusts for estate planning in the US
Stanley A Barg
Kozusko Harris Duncan
Part Three: Special Topics
Asset protection trusts
Gideon Rothschild
Moses & Singer LLP
International trust litigation, jurisdiction and enforcement
David Faust
Faust Oppenheim LLP
The trustee as fiduciary: some practical considerations
David Faust
Faust Oppenheim LLP
Fiduciary responsibility
Susan Schoenfeld
Wealth Legacy Advisors LLC
Trusts, trustees and family businesses
Christian Stewart
Family Legacy Asia (HK) Limited
Settlor control and influence-through the use of settlor-reserved powers and private trust companies
Paul Matthams
Carey Olsen
The UK Tax Treatment of Offshore Trusts
Maggie Gonzalez
Buzzacott LLP
Trusts and money laundering
Yehuda Shaffer
Deputy State Attorney (Financial Enforcement) Israel
International Family Governance Integration with Family Trusts
Barbara R Hauser
Independent Family Adviser
Trust and Divorce
Ziva Robertson
McDermott Will & Emery UK LLP
The trust protector - a mini revolution in trust law
Alexander A Bove Jr
Bove & Langa Law Firm
The war on trusts
Filippo Noseda
Withers LLP
Beneficial ownership registers of companies and trusts
Paolo Panico
Paolo Panico's Law Chambers - Private Trustees SA
