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Vol 21 No 9 Sept/Oct 2016

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Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Private Foundations: Law and Practice

ISBN13: 9780199646197
Published: March 2014
Publisher: Oxford University Press
Country of Publication: UK
Format: Hardback
Price: £185.00

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Private foundations are now offered as an alternative to traditional trusts in a growing number of international financial centres and an increasing number of practitioners - in the relevant jurisdictions and elsewhere - are asked to advise clients who are thinking of protecting their wealth in this way.

As more jurisdictions introduce legislation, there is a greater need for practitioners to have a clear understanding of the law underpinning the creation and running of foundations.

Written by a leading expert, Private Foundations: Law and Practice is an invaluable resource for anyone advising on or involved in the establishment and maintenance of private foundations. Each chapter discusses a fundamental aspect of private foundation law, with reference throughout to the most significant civil and common law jurisdictions.

The author discusses not only the creation and management of private foundations, but also looks carefully at the powers, rights, and liabilities of their founders, officers, and beneficiaries. Every topic is analysed with reference to the legislation and case law of a number of key civil law jurisdictions (Liechtenstein, Austria, Panama, and Malta) as well as to the developing law in selected common law jurisdictions (St Kitts, Bahamas, Anguilla, Belize, Jersey, Guernsey, the Isle of Man, the Seychelles, Mauritius, and the Cook Islands).

Offering a rigourous and analytical review of the law relating to private foundations, this book is ideal for anyone involved in this developing area of wealth management.

Company Law, Equity and Trusts, Banking and Finance, Taxation
1. Introduction: the making of private foundations
2. The Founder
3. Foundation Council and Management Bodies
4. The Beneficiaries and their Right to Information
5. Protectors and Supervisory Bodies
6. Forced Heirship and Asset Protection
7. Private Purpose Foundations