Author: Paolo Panico
Publisher: Oxford University Press, USA
ISBN: 9780198754220
Category : Law
Languages : en
Pages : 0
Book Description
The settlor : reserved powers and private trust companies -- Beneficial interests : protection, forfeiture, and trust termination -- Disclosure of information to the eneficiaries and letters of wishes -- Trustees' dispositive powers and discretionary trusts -- The rule in Hastings-Bass, mistake, and rectification -- Trustee exemption clauses -- Trustee liability to third parties -- Trustees' remuneration, expenses, and indemnity -- Directed trusts and delegated trusts -- Protectors -- Firewall legislation -- Asset protection trusts -- Non-charitable purpose trusts -- Trusts without equity -- Quistclose trusts
International Trust Laws
Author: Paolo Panico
Publisher: Oxford University Press, USA
ISBN: 9780198754220
Category : Law
Languages : en
Pages : 0
Book Description
The settlor : reserved powers and private trust companies -- Beneficial interests : protection, forfeiture, and trust termination -- Disclosure of information to the eneficiaries and letters of wishes -- Trustees' dispositive powers and discretionary trusts -- The rule in Hastings-Bass, mistake, and rectification -- Trustee exemption clauses -- Trustee liability to third parties -- Trustees' remuneration, expenses, and indemnity -- Directed trusts and delegated trusts -- Protectors -- Firewall legislation -- Asset protection trusts -- Non-charitable purpose trusts -- Trusts without equity -- Quistclose trusts
Publisher: Oxford University Press, USA
ISBN: 9780198754220
Category : Law
Languages : en
Pages : 0
Book Description
The settlor : reserved powers and private trust companies -- Beneficial interests : protection, forfeiture, and trust termination -- Disclosure of information to the eneficiaries and letters of wishes -- Trustees' dispositive powers and discretionary trusts -- The rule in Hastings-Bass, mistake, and rectification -- Trustee exemption clauses -- Trustee liability to third parties -- Trustees' remuneration, expenses, and indemnity -- Directed trusts and delegated trusts -- Protectors -- Firewall legislation -- Asset protection trusts -- Non-charitable purpose trusts -- Trusts without equity -- Quistclose trusts
International Trust Laws
Author: Paolo Panico
Publisher: Oxford University Press, USA
ISBN:
Category : Language Arts & Disciplines
Languages : en
Pages : 672
Book Description
International Trust Laws provides broad ranging and practical coverage of the most important issues in international trust law. It analyzes topics including protectors, shams, beneficiaries' right to information and protection from heirs and creditors, examining their development under English law and across a wide range of jurisdictions.
Publisher: Oxford University Press, USA
ISBN:
Category : Language Arts & Disciplines
Languages : en
Pages : 672
Book Description
International Trust Laws provides broad ranging and practical coverage of the most important issues in international trust law. It analyzes topics including protectors, shams, beneficiaries' right to information and protection from heirs and creditors, examining their development under English law and across a wide range of jurisdictions.
International Trust Disputes
Author: Sara Collins
Publisher: OUP Oxford
ISBN: 0191628921
Category : Law
Languages : en
Pages : 900
Book Description
The number of disputes involving trusts has risen significantly in recent years. Many disputes take place in the international environment and cross-border jurisdictional issues may arise. These disputes often involve large sums of money, impacting significantly on family relations. The handling of such disputes requires specialist skills and knowledge, including an understanding of how and why private trusts are established and administered and the problems that can arise; an awareness of the cross-jurisdictional issues that may be relevant; and the ability to identify practical legal solutions to the dispute that are compliant with trust principles. International Trust Disputes provides a comprehensive and thorough treatment of this topic. Acting as a specialist guide for practitioners, it offers a survey of the special considerations that may arise with regard to trust disputes as well as a definitive guide to the issues which may be encountered in the jurisdictions where disputes are most likely to take place.
Publisher: OUP Oxford
ISBN: 0191628921
Category : Law
Languages : en
Pages : 900
Book Description
The number of disputes involving trusts has risen significantly in recent years. Many disputes take place in the international environment and cross-border jurisdictional issues may arise. These disputes often involve large sums of money, impacting significantly on family relations. The handling of such disputes requires specialist skills and knowledge, including an understanding of how and why private trusts are established and administered and the problems that can arise; an awareness of the cross-jurisdictional issues that may be relevant; and the ability to identify practical legal solutions to the dispute that are compliant with trust principles. International Trust Disputes provides a comprehensive and thorough treatment of this topic. Acting as a specialist guide for practitioners, it offers a survey of the special considerations that may arise with regard to trust disputes as well as a definitive guide to the issues which may be encountered in the jurisdictions where disputes are most likely to take place.
International Trust Laws
Author: John Glasson
Publisher: Wiley
ISBN: 9780471936596
Category : Law
Languages : en
Pages : 966
Book Description
A comprehensive, up-to-date material source offering comparison and analysis of trust laws concerned with major jurisdictions across the globe. Contains a digest of trust laws for each of the jurisdictions; considers special issues of related interest to the international trust practitioner and features the complete text of the trust statutes of jurisdictions.
Publisher: Wiley
ISBN: 9780471936596
Category : Law
Languages : en
Pages : 966
Book Description
A comprehensive, up-to-date material source offering comparison and analysis of trust laws concerned with major jurisdictions across the globe. Contains a digest of trust laws for each of the jurisdictions; considers special issues of related interest to the international trust practitioner and features the complete text of the trust statutes of jurisdictions.
The World Trust Survey
Author: Charles Gothard
Publisher: Oxford University Press, USA
ISBN: 019955157X
Category : Language Arts & Disciplines
Languages : en
Pages : 609
Book Description
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.
Publisher: Oxford University Press, USA
ISBN: 019955157X
Category : Language Arts & Disciplines
Languages : en
Pages : 609
Book Description
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.
International Taxation of Trust Income
Author: Mark Brabazon
Publisher: Cambridge University Press
ISBN: 1108492258
Category : Law
Languages : en
Pages : 417
Book Description
This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.
Publisher: Cambridge University Press
ISBN: 1108492258
Category : Law
Languages : en
Pages : 417
Book Description
This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.
The International Trust
Author: David J. Hayton
Publisher: Jordan Publishing (GB)
ISBN: 9781846612725
Category : Conflict of laws
Languages : en
Pages : 0
Book Description
The International Trust presents an in-depth analysis of a range of highly topical issues of great significance in the area of international trust law. Under the editorship of a leading trust law specialist, a team of eminent contributors have applied their expertise to addressing a range of subjects at the cutting edge of thinking in this area. Part I of the book contains the indispensable conflict of laws chapters, each now extensively updated by its original author. Part II covers a wide variety of issues crucial to trust advisers, each updated to take in the latest developments in areas including trusts and finance law, money laundering and trusts, protectors and purpose trusts. Part III contains chapters on Italy and China - jurisdictions in which recent trust law developments have generated considerable international interest. Part IV contains Professor Donovan Waters' notable chapter on the future of the trust fully updated by the author.
Publisher: Jordan Publishing (GB)
ISBN: 9781846612725
Category : Conflict of laws
Languages : en
Pages : 0
Book Description
The International Trust presents an in-depth analysis of a range of highly topical issues of great significance in the area of international trust law. Under the editorship of a leading trust law specialist, a team of eminent contributors have applied their expertise to addressing a range of subjects at the cutting edge of thinking in this area. Part I of the book contains the indispensable conflict of laws chapters, each now extensively updated by its original author. Part II covers a wide variety of issues crucial to trust advisers, each updated to take in the latest developments in areas including trusts and finance law, money laundering and trusts, protectors and purpose trusts. Part III contains chapters on Italy and China - jurisdictions in which recent trust law developments have generated considerable international interest. Part IV contains Professor Donovan Waters' notable chapter on the future of the trust fully updated by the author.
The International Trust
Author: John Glasson
Publisher: Jordan Pub Limited
ISBN: 9781846610394
Category : Law
Languages : en
Pages : 931
Book Description
This new edition (first edition titled The International Trust - ISBN 0 85308 598 6) includes chapters dealing with the international recognition of trusts and the future of the trust from a worldwide perspective. It has also been revised and updated to include recent developments affecting the development of international trusts including coverage of sham trusts, money laundering, and VISTA trusts.
Publisher: Jordan Pub Limited
ISBN: 9781846610394
Category : Law
Languages : en
Pages : 931
Book Description
This new edition (first edition titled The International Trust - ISBN 0 85308 598 6) includes chapters dealing with the international recognition of trusts and the future of the trust from a worldwide perspective. It has also been revised and updated to include recent developments affecting the development of international trusts including coverage of sham trusts, money laundering, and VISTA trusts.
CCCTB
Author: Dennis Weber
Publisher: Kluwer Law International B.V.
ISBN: 9041140697
Category : Law
Languages : en
Pages : 441
Book Description
The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system allows for a ‘one-stop shop’ for filing tax returns and consolidating prof its and losses across the EU. In this book – the first to offer guidance to practitioners whose work will be affected by these new developments – 19 prominent representatives of the business community, tax consultancy, academic taxation scholarship and tax administration discuss the proposed system’s rationale, structure and uncertainties, ranging from very technical aspects, to the wording of the proposal, to political considerations. These topics include the following: eligibility; formation of a group; the concept of ‘permanent establishment’; foreign tax credits; ‘dual resident’ companies; consequences of entering and leaving; depreciation of fixed assets; repackaged asset transfers; appeals procedure; disagreements among Member States; subsidiarity and the ‘yellow card procedure’; international aspects and tax treaties; sharing mechanism and transfer pricing; and anti-abuse rules. The discussion raises numerous issues likely to lead to future amendments, and for this reason, along with its practical value in developing an understanding of the proposed system’s specific effects, the book will be welcomed by tax consultants and lawyers worldwide, corporate tax advisers, European tax authorities and tax researchers and academics.
Publisher: Kluwer Law International B.V.
ISBN: 9041140697
Category : Law
Languages : en
Pages : 441
Book Description
The European Commission’s proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. While retaining the right of Member States to set their own corporate tax rate, the proposed system allows for a ‘one-stop shop’ for filing tax returns and consolidating prof its and losses across the EU. In this book – the first to offer guidance to practitioners whose work will be affected by these new developments – 19 prominent representatives of the business community, tax consultancy, academic taxation scholarship and tax administration discuss the proposed system’s rationale, structure and uncertainties, ranging from very technical aspects, to the wording of the proposal, to political considerations. These topics include the following: eligibility; formation of a group; the concept of ‘permanent establishment’; foreign tax credits; ‘dual resident’ companies; consequences of entering and leaving; depreciation of fixed assets; repackaged asset transfers; appeals procedure; disagreements among Member States; subsidiarity and the ‘yellow card procedure’; international aspects and tax treaties; sharing mechanism and transfer pricing; and anti-abuse rules. The discussion raises numerous issues likely to lead to future amendments, and for this reason, along with its practical value in developing an understanding of the proposed system’s specific effects, the book will be welcomed by tax consultants and lawyers worldwide, corporate tax advisers, European tax authorities and tax researchers and academics.
Modern International Developments in Trust Law
Author: David Hayton
Publisher: Springer
ISBN:
Category : Law
Languages : en
Pages : 370
Book Description
This book is concerned with the development of the trust idea in common law jurisdictions, whether mainland or offshore, and in civil law jurisdictions. While trusts are important for preserving family wealth and influence, over ninety per cent of the value of trust funds is found in commercial or financial trusts, about which little has been written. It is interest in the latter type of trust that is likely to lead to the development of the trust idea in European mainland jurisdictions, especially as the economic destinies of European jurisdictions become increasingly intertwined and as the Hague Convention on the Recognition of Trusts comes to be implemented. In this volume the work of leading trust scholars in Canada, England, the USA, Germany and Japan is brought together to explore key issues in trust law, until now not covered in any single resource: the full elasticity of the trust concept; the variety and significance of commercial or financial trusts; the scope for reforming trust law in various jurisdictions to make it more economically efficient in assisting in the preservation and generation of wealth; the potential for the development of a core trust concept in civil law jurisdictions as a special part of the law of obligations, without any need to create equitable proprietary interests in favour of beneficiaries. Modern International Developments in Trust Law will be of interest not only to academic trust lawyers and comparative lawyers, but to common law and civil law practitioners, whether interested in taking advantage of foreign trust laws, or in developing in their local jurisdictions new ideas obtained from foreign jurisdictions.
Publisher: Springer
ISBN:
Category : Law
Languages : en
Pages : 370
Book Description
This book is concerned with the development of the trust idea in common law jurisdictions, whether mainland or offshore, and in civil law jurisdictions. While trusts are important for preserving family wealth and influence, over ninety per cent of the value of trust funds is found in commercial or financial trusts, about which little has been written. It is interest in the latter type of trust that is likely to lead to the development of the trust idea in European mainland jurisdictions, especially as the economic destinies of European jurisdictions become increasingly intertwined and as the Hague Convention on the Recognition of Trusts comes to be implemented. In this volume the work of leading trust scholars in Canada, England, the USA, Germany and Japan is brought together to explore key issues in trust law, until now not covered in any single resource: the full elasticity of the trust concept; the variety and significance of commercial or financial trusts; the scope for reforming trust law in various jurisdictions to make it more economically efficient in assisting in the preservation and generation of wealth; the potential for the development of a core trust concept in civil law jurisdictions as a special part of the law of obligations, without any need to create equitable proprietary interests in favour of beneficiaries. Modern International Developments in Trust Law will be of interest not only to academic trust lawyers and comparative lawyers, but to common law and civil law practitioners, whether interested in taking advantage of foreign trust laws, or in developing in their local jurisdictions new ideas obtained from foreign jurisdictions.