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