STEP Journal October 2011
Volume 19 | Issue 9
Nicholas Dale introduces the Swiss focus issue and discusses the meaning of beneficial ownership
Amanda Edwards looks at beneficiaries' rights to be informed of their interests in her column for STEP England and Wales Diploma students
John Harper offers some exam tips for Offshore Diploma students
RIchard Frimston on the world of administrateurs, constituants and beneficiaires
Martyn Gowar suggests why Warren Buffett wants to pay more tax
Jason Lofts reviews recent Swiss cases on the definition of 'Beneficial owner'
Philippe De Salis on the acknowledgement of trusts as evidenced by the Hague Convention, and the important role of the Swiss Association of trust companies
Scott Devine reports on the findings of a STEP membership survey about the future of the trust industry in Switzerland
Julian Hayden on what statutory residence testing in the UK means for ex-pats
Anton van Zantbeek compares the Belgian tax regime with the Swiss and UK schemes
Dennis Ryan and David Pytches look at how the Cayman Island's trust regime is helping to address frequent issues in the Middle East and North Africa region
Patricia Ferrante on the flexible and protective legal framework of Luxembourg life insurance policies
Janet O'Byrne offers a European perspective on medallion signature guarantee stamps
Simon Goldring highlights the tax pitfalls of owning US real property
Julie Butler discusses renewable energy enterprises and inheritance tax
Alison Vine on whether qualifying recognised overseas pension schemes are a good product to be selling
Peter Mitchell reports on the findings of a STEP survey about the global trust and estate planning industry
Andrew James considers the impact of recent pension changes on high earners in the UK
Marc Farror on how the trust sector can help family business get through the challenge of succession planning
Paolo Panico reviews World's leading financial and trust centres