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This new edition of the leading comparative work on offshore financial law provides a fresh look at the current legal landscape in this sector offering guidance on complex legal issues and context for matters of practice.
The discipline of offshore financial law has developed substantially since the first edition of this book was published. The second edition updates the reader with developments in case law and legislation and also covers a more extensive range of offshore jurisdictions including new coverage of Switzerland, Dubai, Hong Kong, Alaska, Nevada, Singapore, and Liechtenstein. For ease of reference the new edition includes an introductory chapter which gives a summary of the legislative infrastructure in the various jurisdictions. This provides a quick guide to where to find answers on offshore financ.
In Offshore Financial Centers and Regulatory Competition, a group of leading international law and finance experts argues that offshore jurisdictions have become key players in corporate finance and captive insurance markets.
The settlor : reserved powers and private trust companies -- Beneficial interests : protection, forfeiture, and trust termination -- Disclosure of information to the eneficiaries and letters of wishes -- Trustees' dispositive powers and discretionary trusts -- The rule in Hastings-Bass, mistake, and rectification -- Trustee exemption clauses -- Trustee liability to third parties -- Trustees' remuneration, expenses, and indemnity -- Directed trusts and delegated trusts -- Protectors -- Firewall legislation -- Asset protection trusts -- Non-charitable purpose trusts -- Trusts without equity -- Quistclose trusts
Private Foundations: Law and Practice is unique; it is the first book to examine and provide guidance on the characteristics of this innovative personal investment vehicle. Superficially, private foundations are sometimes referred to as an incorporated trust or as a company without shareholders. This book will show that these are dangerous approximations. Private foundations, derived from the civil law foundation, a structure of ancient origin, are worthy of a dedicated textbook. Whilst founded on a common basic idea, private foundations show important variations in each jurisdiction in which they have been introduced by legislation. The author has many years experience in designing, applying and regulating structures in international investment and lecturing on the law and practice of trusts, private foundations and related topics, academically and to commercial clients.
Trust Taxation covers the taxation of UK resident and non-resident trusts explaining in detail the income tax, capital gains tax and inheritance tax treatment of the various different types of trusts. The book covers the tax consequences of creating and ending a trust, as well as the tax issues to consider during the lifetime of each type of trust and on distributions to beneficiaries. Part 1 contains an overview of trust law including recent case law on Hastings Bass, the categorisation of foreign entities, the new domicile and residence proposals and case law on residence and domicile generally. It also summaries the tax rules for foreign domiciliaries. Parts 2 to 4 explain the relevant legislation in detail as it relates to trusts, including discussion of entrepreneurs' relief, rollover relief, reservation of benefit, excluded property and relevant property trusts. Part 5 deals with special situations, including the family home, chattels, employee benefit trusts, pilot trusts, bare trusts, disabled trusts, will drafting, variations, business property relief and agricultural property relief, divorce and trusts.
Trust law has grown and developed over recent years through the continued ingenuity of practitioners and the provision of innovative new trust laws by offshore jurisdictions. The wealth managed through the medium of trust law has also changed in recent years, as increasingly it has come from the newly rich of Asia. This brings distinctive issues to the fore: the role of settlors, family members and trusted advisors in trust administration; the position of trustees in relation to instructions coming from such persons; and an increased desire for confidentiality in trust administration and the settlement of trust disputes. This collection focuses on trusts which are deliberately created to manage wealth and the concomitant issues such trusts raise in other areas of law. Essays from leading members of the judiciary, practitioners and academics explore these developments and their implications for the users of trust law and for society in general.