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Trusts in Prime Jurisdictions

Trusts in Prime Jurisdictions

SKU:10058769-0001
Alon Kaplan
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Price:
$382.00
Product Line
Kluwer Law International
Product SKU
10058769-0001
ISBN-13
9789041198150
Availability
Ships in 3-5 Business Days
Last Updated
2002-01-01

Overview

The use of trusts in the modern, globalised economy is expanding rapidly. Trusts are employed, among many other purposes, for tax and estate planning, to protect assets from political unrest, and to address forced heirship issues. Indeed, they have almost become a necessity in an era which has seen the rise of multinational corporations, the frequent transfer of employees across jurisdictions, and an increase in the adoption of residence in another country by retirees and expatriates.

Trusts in Prime Jurisdictions presents an overview of 15 jurisdictions where trusts are part of the economic and legal landscape. It comprises 27 expert papers, contributed by practitioners and academics, on various aspects of trust law, taxation and related subjects, both on and offshore.

The work will be a valuable resource for the specialist practitioner wishing to gain a broader, international perspective, and for the professional newer to the field who requires a good basic knowledge of the subject.

Table Of Contents

    Part I. Introduction.
    • Introduction; A. Kaplan
    • The Hague Convention on the Law Applicable to Trusts and their Recognition; H. Kötz
    • Overview of Trusts in England and Wales; M. Frost
    • Estate Planning with Trusts in the United States; R. Whitman

      Part II. Jurisdictional Overview.
    • The UK Tax Treatment of Offshore Trusts; R. Citron
    • Use of Trusts by US Citizens in International Tax Planning; J. R. Duke
    • Estate Planning for US Citizens Residing Outside of the US; D. K. Roskies
    • Trusts in Australia; T. Johannson
    • Trusts in the Bahamas; P. D. Maynard
    • Trusts in the British Virgin Islands; C. J. McKenzie
    • Taxation of Trusts in Canada; M. J. Rochwerg, M. T. Cass
    • Trusts in the Cayman Islands; A. Travers, J. Appleyard
    • Trusts in Gibraltar; J. Levy, L. Kentish
    • Trusts in Guernsey; St John A. Robilliard
    • Use of Trust Held Dutch Companies for International Tax Planning; B. Larkin, J. A. Dekker
    • Trusts in India; R. Nath.
    • Trusts in Israel; A. Kaplan
    • Tax Aspects of Trusts in Israel; L. Harris
    • The Trust in the Liechtenstein Law on Persons and Companies; G. Meier
    • Utilisation of Foreign Trust Structures in Luxembourg; H. Parize
    • A Swiss Perspective on Trusts; P. Supino, A. C. Limburg

      Part III. Special Topics.
    • Asset Protection Trusts; G. Rothschild
    • The Uses of Trusts in the Commercial Context; D. Hayton
    • The Use of UK Trusts for Holding and Dealing with Works of Art and Chattels; D. J. Smith
    • Proposed Money Laundering Legislation in Israel; G. Levertov
    • Offshore Centres under Attack; R. J. Hay
      Index
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