Details
- Comprehensive, easy to follow questionnaire format with an entry for each country
- Offers concise and practical answers to frequently asked questions that arise in trust law and practice
- Gives a useful overview of both off-shore and on-shore jurisdictions
- Entries written by experienced practitioners in the relevant jurisdiction around the world
- New coverage of Monaco, Israel, Australia, Ireland, and the USA
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 centres 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 centres 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 new editors, Charles Gothard and Sanjvee Shah.
Readership: This book will appeal to solicitors and barristers advising on trusts where an international element is involved. It will also be useful for trust advisers and trust managers at banks and trust companies working with off-shore trusts.
1: Introduction
2: John O Dyrud: Anguilla
3: Anthony D'Aniello: Antigua and Barbuda
4: John Stumbles, John King, Heidi Machin: Australia
5: Earl Cash: Bahamas
6: Mary Mahabir: Barbados
7: Alec Anderson, Stephanie Bernard: Bermuda
8: Naresh Chand: British Virgin Islands
9: Timothy Youdan: Canada
10: Tony Pursall, Justin Appleyard: Cayman Islands
11: Hao Wang, Yi Zhou: China
12: Ronnie Summers: Cook Islands
13: Elias Neocleous, Philippos Aristotelous: Cyprus
14: Edward Reed: England and Wales
15: Peter Montegriffo, Raquel Moss: Gibraltar
16: St John Robilliard: Guernsey
17: Mark Lea: Hong Kong
18: Hanisha Amesur, Bijal Ajinka: India
19: Paraic Madigan, Jennifer Tuite: Ireland
20: John Rimmer: Isle of Man
21: Alon Kaplan, Lyat Eyal, Yigal Harkavy: Israel
22: Paolo Giacommetti, Giovanni Cristofaro: Italy
23: Alan Dart: Jersey
24: Bernhard Lorenz, Martin Attlmayr: Liechtenstein
25: Anthony Cremona: Malta
26: Muhammad Uteem: Mauritius
27: Donald Manasse: Monaco
28: Geoffrey Cone: New Zealand
29: Ramses Owens: Panama
30: Simon Mitchell: Seychelles
31: Leon Kwong Wing: Singapore
32: Jennifer Booth: South Africa
33: Najhdla Dilsuk, Nicholas John: St. Lucia
34: Edgar Paltzer, Patrick Schmutz: Switzerland
35: Dina Kapur Sanna, Natalia Murphy: United States: New York
Charles Gothard, Partner, Speechly Bircham LLP, and Sanjvee Shah, Partner, Speechly Bircham LLP
"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." - Keith Robinson, Step Journal
