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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Secondhand & Out of Print

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Trusts in Prime Jurisdictions 4th ed isbn 9781911078081

Trusts in Prime Jurisdictions 3rd ed

Edited by: Alon Kaplan

ISBN13: 9781905783434
New Edition ISBN: 9781911078081
Previous Edition ISBN: 9780954870690
Published: October 2010
Publisher: Globe Law and Business
Country of Publication: UK
Format: Hardback
Price: Out of print

Low stock.

As globalisation continues, the new financial centres and emerging trust jurisdictions in Asia are seeking to capture a share of the lucrative private banking, estate and tax planning market.

This has created new opportunities for practitioners, who are able to operate 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 have previously been used in a limited capacity. In parallel, the concept of the foundation has been adopted by a number of common law jurisdictions that until now have relied exclusively on the trust.

The third edition of Trusts in Prime Jurisdictions features fully updated chapters along with new chapters on the Austrian foundation, Jersey, Jersey foundations, Quebec, what it means to be a fiduciary, Islamic trusts and trusts and divorce.

The new edition, produced in association with the Society of Trust and Estate Practitioners (STEP), provides basic knowledge about the use of trusts in 20 important jurisdictions. It also examines related topics, including the taxation of trusts, anti-money laundering laws and the notion that states are entitled to collect taxes beyond their borders.

Featuring chapters by more than 45 leading professionals and recognised academics, many of whom are STEP members, the third edition of Trusts in Prime Jurisdictions is an important handbook for all lawyers, trust practitioners and banking professionals working in the field.

Equity and Trusts, Banking and Finance, Taxation
Part I: Introduction
Hague Convention
The Hague Convention – Switzerland
Part II: Jurisdictional overview
Austrian foundation
British Virgin Islands
Cayman Islands
England and Wales
Jersey – foundations
Liechtenstein trusts and foundations
New Zealand
Trust and estate planning in Switzerland
United States
Part III: Special topics
Asset protection trusts
Asset protection trusts: some practical guidelines
What it means to be a fiduciary
Islamic trust
Taxation of trusts in the United States
Trust deed
The UK tax treatment of offshore trusts
International money laundering issues
Freedom of disposition versus forced heirship – property versus family
Family governance integration with family trusts
Trust and divorce
Religious trusts
Swiss banking secrecy
The uses of trusts in the commercial context