The World Trust Survey

ISBN-13: 9780199551576 / Angielski / Twarda / 2010 / 608 str.

Opis

The use of international trusts continues to expand, and practitioners increasingly need to be aware of cross-border considerations. This title provides a concise and practical overview of the key aspects of law and practice in all the key jurisdictions offering trusts.
Private and commercial trusts are established under the law of an increasing number of jurisdictions, which are competing to attract trust business, and these laws are often dissimilar. As international trusts mature, established trust jurisdictions are changing their laws to comply with the legal demands and standards imposed by international agencies, as well as to meet the legitimate expectations of the institutional investor. The courts of international centers are also developing their own jurisprudence. In addition, jurisdictions new to trusts are introducing trusts in the vehicles which they offer investors, and legislation from these new trust centers is opening up new routes for international investment and tax mitigation.
This book provides a comprehensive treatment of the subject, covering all the key on-shore and off-shore jurisdictions that practitioners typically encounter. It offers a very practical overview of the subject using a questionnaire format for each country, avoiding academic material, and giving concise answers to the sorts of frequently asked questions that arise in trust law and practice. The questionnaire covers a full range of subjects such as the mechanics of trusts, issues such as anti-money laundering laws and conflicts of laws, shams, protectors, and forced heirship as well as the different types of trusts used in a jurisdiction.
Formerly an annual special issue in the journal Trusts & Trustees, this title has been improved and extended with a reworked questionnaire, new countries and contributors, and a new editor, Charles Gothard.

Recenzje

provide[s] practitioners with a valuable international perspective and is a useful reference work surveying most, if not all, of the ever-expanding trust world.

O autorze

Charles Gothard is a Partner at Macfarlanes LLP. He specialises in advising UK and foreign clients in relation to their UK and offshore trust interests and personal affairs. He also has significant experience of contentious UK and international trust and probate work - resolving disputes between trustees or executors and beneficiaries. Sanjvee Shah is a Partner in the Private Client Department at Speechly Bircham LLP.