trusts TOC:trusts
Transcription
trusts TOC:trusts
Table of contents Preface Geoffrey Shindler Lane-Smith & Shindler LLP British Virgin Islands Chris Walker Walkers Introduction Barbara R Hauser Independent adviser Alon Kaplan Alon Kaplan Law Firm Canada Rachel Blumenfeld Martin Rochwerg Miller Thomson LLP Part I: Introduction Hague Convention Hein Koetz Bucerius Law School Overview of trusts in England and Wales Martyn Gowar McDermott Will & Emery UK LLP Cayman Islands Justin Appleyard Maples and Calder Delaware Stanley A Barg James J Holman Duane Morris LLP Guernsey St John Anthony Robilliard Ozannes Part II: Jurisdictional overview Australia Allan Blaikie Natalie Posternak Clayton Utz Austrian foundation Erich Baier Bahamas Peter D Maynard Peter D Maynard Counsel & Attorneys Gibraltar Moses J Anahory Wayne Fortunato James Levy Q.C. Hassans India Ravinder Nath Rajinder Narain & Co Israel Lyat Eyal Alon Kaplan Alon Kaplan Law Firm Japan Makoto Arai Tsukuba University Law School Jersey Justin Harvey-Hills Mourant Jersey – foundations Paul Matthams Carey Olsen Liechtenstein Guido Meier Meier & Kieber Rechtsanwälte AG Oliver Schmidt Allgemeines Treuunternehmen Liechtenstein trusts and foundations: creation and operation Dietmar Loretz David Vogt & Partner TreuUnternehmen reg. Luxembourg Eyal Grumberg Grumberg & Cantele Switzerland Professor Jakob Peter Picht University of Zurich United States Barbara Hauser Independent Adviser Part III: Special topics Asset protection trusts Gideon Rothschild Moses & Singer LLP Asset protection trusts: some practical guidelines David Faust Faust Oppenheim LLP What it means to be a fiduciary David Faust Stephen Oppenheim Faust Oppenheim LLP Islamic trust Judge Mohammad Abu-Obied New Zealand Mike Reynolds Anchor Trustees Group Taxation of trusts overview in the U.S. Stephen Oppenheim Faust Oppenheim LLP Panama Rubiela Samaniego Kuzniecky & Co Trust deed Paul Matthams Carey Olsen Quebec Marilyn Piccini Roy Borden Ladner Gervais LLP The UK Tax Treatment of Offshore Trusts Maggie Gonzalez Switzerland Edgar H Paltzer Patrick Schmutz Niederer Kraft & Frey Ltd International money laundering issues Yehuda Shaffer Israel Money Laundering Prohibition Authority, Israeli Ministry of Justice Freedom of disposition versus forced heirship – property versus family Rosalind F Croucher Macquarie University Family governance integration with family trusts Barbara R Hauser Independent Adviser Trust and divorce Ziva Robertson Withers LLP Religious trusts St John A Robilliard Ozannes Swiss banking secrecy Nicole Hausmann HSBC Guyerzeller Bank Heini Rüdisühli Lenz & Staehelin The uses of trusts in the commercial context David Hayton Justice of the Caribbean Court of Justice About the authors