STEP Journal April 2011

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


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