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Private Foundations World Survey

Private Foundations World Survey

Author: Johanna Niegel; Richard Pease
Publisher: Oxford University Press
ISBN: 9780199651948
Published In: August 2013
Format: Hardback , 624 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details
- A unique country-by-country examination of private foundations law and practice in all the key jurisdictions, including both civil and common law examples
- Contributors with expertise in their jurisdictions provide clear and practical guidance on all aspects of the law relating to private foundations, including setting up foundations, the various players involved in foundations, foundation governance, taxation, asset protection, anti-money laundering, and KYC requirements.
- Template structure and summary factsheets in each chapter facilitate easy comparison of the position in different jurisdictions
- Contains an in-depth introduction to the topic by the Honourable Mr. Justice David Hayton that sets out the fundamental characteristics of both private foundations and trusts
Rooted in the civil law systems of continental Europe, where foundations originally served mainly charitable purposes, the private foundation is an innovative development in common law jurisdictions. More and more jursidictions are introducing private foundations as an alternative to trusts and practitioners are increasingly asked to advise clients on the intricacies of the developing law and the differences between jurisdictions.

Private Foundations World Survey is the first survey book to consider comprehensively private foundations law and practice in each of the key jurisdictions. With a unique questionnaire format and summary factsheet for easy reference, it examines all the fundamental aspects of setting up and maintaining a private foundation, with reference to relevant legislation and case law. The two expert editors, along with a team of leading international practitioners, cover an exhaustive range of topics, including protectors, taxation, alternatives to private foundations, forced heirship, divorce, asset protection, and migration of private foundations as well as anti-money laundering and KYC requirements.

Alongside 21 jurisdiction-specific chapters (which include jurisdictions where the law is still developing, as well as those with more established systems), the book contains general chapters on the uses of foundations and taxation issues in the UK and US. It thus provides readers with all the information they need to confidently assess and advise on any aspect of private foundations law.

Readership: Primary: private client practitioners (lawyers, accountants, financial advisers, foundation and trust managers) and private bankers in all the major international and offshore financial centres, as well as foundation jurisdictions. Secondary: academics and academic libraries; students on courses in private foundations law, in particular at postgraduate or professional level (such as the STEP Qualifications).
David Hayton: Foreword
1: Wendy Warren: Uses of International Private Foundations
2: Giles Clarke: Taxation of Private Foundations: UK Tax
3.: Marnin Michaels: Taxation of Private Foundations: US Tax
4: Harry Wiggan: Anguilla
5: Kenneth Rubinstien: Antigua and Barbuda
6: Dr Friedrich Schwank: Austria
7: Earl A Cash and Eva Rodland: Bahamas
8: Christopher Coye and Erienne Romero: Belize
9: Tony Pursall: Cayman Islands
10: Jenner Davis, Marie Francis, Michael Burns, and James McConvill: Cook Islands
11: Maike Bergervoet and Jeroen Starreveld: Curaçao
12: Jarrod Cowley- Grimmond and Advocate Hilary Pullum: Guernsey
13: John Rimmer: Isle of Man
14: Zillah Howard: Jersey
15: David Chee: Labuan
16: Hillary Spilkin: Liberia
17: Oliver Schmidt: Liechtenstein
18: Dr Anthony Cremona: Malta
19: Yuvraj Juwaheer: Mauritius
20: Thabiso van den Bosch: Netherlands
21: Jan Dash: Nevis
22: Alvaro Aguilar-Alfu: Panama
23: Simon Mitchell: Seychelles
24: Shawna Lake and Idris Fidela Clarke: St Kitts
Edited by Johanna Niegel, Senior Lawyer and Vice-Director, Allgemeines Treuunternehmen (ATU), Liechtenstein, and Richard Pease, Legal Counsel, Lenz and Staehelin, Switzerland

Dr Johanna Niegel joined Allgemeines Treuunternehmen (ATU) in 1999 and has specialized in international private foundations and trusts ever since. She has edited the annual special edtion of OUP's Trusts & Trusteesjournal, Private foundations: A World Review, since its inception in 2004. Johanna took a doctorate in law at the University of Vienna Law School, Austria, and graduated with a master's degree from Columbia University School of Law, New York, having obtained a Fulbright scholarship. She was named a Harlan Fiske Stone Scholar and holds the Parker School Recognition of Achievement with Honors in International and Foreign Law. Johanna is a full member of STEP and currently serves on the board of Verein STEP in Berne as well as sitting as Deputy Chairman of the Vaduz Centre of STEP Switzerland and Liechtenstein.

Richard Pease has been offering legal counsel for two generations of private clients as a partner at Lenz and Staehelin, where he has practised for over 35 years. He holds an LLM in International Law from the University of Cambridge. Richard is a Member of the Academy of Trust and Estate Law and was Worldwide Chairman of STEP in 2006-7. He currently serves as Vice-President of STEP Worldwide and is a founder member and Emeritus Committee Member of the International Tax Planning Association.

Contributors:
Wendy Warren, Bahamas Financial Services Board
Giles Clarke, Giles Clarke International Limited
Marnin Michaels, Baker & McKenzie Zurich
Harry Wiggin, Webster Dyrud Mitchell
Kenneth Rubinstein, Rubinstein & Rubinstein
Dr Friedrich Schwank, Law Offices Dr F Schwank
Earl A Cash and Ava Rodland, Higgs & Johnson
Christopher Coye and Erienne Romero, Courtenay Coye LLP
Tony Pursall, Maples and Calder
Jennifer Davis, Marie Francis, Michael Burns, and James McConvill
Maike Bergervoet and Jeroen Starreveld, Spigt Dutch Caribbean Attorneys at Law & Tax Advisors
Jarrod Cowley-Grimmond and Advocate Hilary Pullum, Law Officers of the Crown
John Rimmer, Appleby
Zillah Howard, Bedell Cristin Jersey Partnership
David Chee, Portcullis TrustNet (Labuan) Limited
Hilary Spilkin, LISCR LLC
Oliver Schmidt, Allgemeines Treuunternehmen (ATU)
Dr Anthony Cremona, GANADO Advocates
Yuvraj Juwaheer, Bedell Cristin (Mauritius) Partnership
Thabisio van den Bosch, Conway & Partners NV
Jan Dash, Liburd and Dash
Alvaro Aguilar-Alfu, Lombardi Aguilar Group
Simon Mitchell, Mayfair Trust Group Limited
Shawna Lake and Idris Fidela Clarke