STEP Journal April 2011
Volume 19 | Issue 4
Amanda Edwards takes a closer look at parental settlements in her column for STEP England and Wales Diploma students.
In this month's column for those studying for the STEP International Diploma, John Harper warns of the insurance practice of 'averaging'
Maryn Gowar on globalisation and the individual
Richard Frimston on civil partnership and marriage
Aileen Barry reports on the various disclosure initiatives undertaken by OECD member countries in recent years.
Pascal Saint-Amans highlights recent changes in the international tax environment
Daniel Martineau considers the issues surrounding tax transparency in Switzerland
Marie Noelle Zen-Ruffinen considers the transfer of Swiss real estate into trust
Roland A. Pfister and Patrick Knorzer report on the latest changes in Liechtenstein tax law.
Julie Wynne reviews the rules on court jurisdiction and enforcement of judgements applying to trust disputes under the revised Lugano Convention
Christian Luthi reports on the recent decision of the UK Supreme Court in Radmacher and its impact on offshore courts.
Jeff Halpern considers the potential market in India for the use of domestic estate and succession-planning solutions
Harry Joffe revisits the topic of racially discriminatory clauses in trust deeds.
Martin Hall reviews a decade of important Manx legislation
Fiona Corbet considers what effect the UK's 2011 Finance Bill will have on offshore pensions.
Advocate Richard Wakeham considers whether trading trusts are viable wealth management tools.
Alessandro Belluzzo and Luigi Belluzzo consider new Italian rules on the taxation of trusts.
Haydn Ellwood on the benefits of investing in gold
Barbara T Kaplan and Scott E Fink consider the IRS's Second Offshore Initiative for Foreign Accounts and Assets
Kurt Rademacher and Patrick Harney consider what the new US estate tax legislation will mean for UK residents with US connections
Keith Johnston takes a look at how royal families have historically dealt with issues of succession
Tamara Hasson outlines the UK's position on income tax for sportsmen and women.
Trust & Fiducie: Concurrents ou Complments? Reviewed by Howard S Simmons