Amanda Edwards looks at informal family loans and proprietary estoppel

John Harper on why PTCs could clear a settlor’s doubts

Richard Frimston on the draft regulation for a Fundatio Europaea

Martyn Gowar looks at building trust and understanding what the client wants to buy

Julien Dif and Vaik Muller on the Swiss professio juris

Alternative intergovernmental approach extends way beyond FATCA, says Alan Winston Granwell: it motivates countries to accept automatic information exchange for curbing tax abuse

The myriad obligations imposed on US citizens who live abroad are unknown to many individuals and US tax preparers, and non-compliant taxpayers need to get their affairs in order, says Suzanne M Reisman

Curtis Childs on establishing and administering foreign trusts, selecting asset managers and custodian banks

Mark E Haranzo and Jason Kleinman advise which techniques practitioners should make use of before the law changes for gift tax, defective grantor trusts and decanting

Steve Sokic and Kelly Kerr discuss asset protection for US citizens

David A Altro and Matt Altro discuss what Canadians should consider when moving to the US

For two countries separated by the longest undefended border in the world, the US and Canada have surprisingly fundamental and widespread differences between their tax systems, writes Michael Cadesky

Delegates of the eighth annual international estate planning institute event are already looking forward to next year’s event

Walter Sweet on meeting the demands of donors and measuring their gifts

John Nugent reviews the role that offshore finance centres can play in encouraging and facilitating charitable arrangements for the benefit of onshore causes

While charitable and non-charitable purpose trusts in Jersey have been used for philanthropy, there’s a growing interest in foundations, says Zillah Howard

Simon Weil reports on the benefits of USUK dual-qualified charities

Marc Farror on starting the process of giving

Many charities accept shares as a method of donating, and it’s a higly tax-efficient way of unlocking capital for good, says Mike Packham

STEP and EAPG launch joint initiative with discussion forum for philanthropy advisors

The Bahamas financial services industry recently welcomed the Bahamas Executive Entity. Timothy J Colclough reports on its practical uses

Recent legislation has enforced a requirement on Israeli citizens to declare their offshore trusts. Jackie Stockie-Donner and Sarah Leevan discuss the treatment of trust structures under Israeli law and the tax treatment of trusts for Israeli citizens

Ashvini Chopra and Dileep C Choksi on the peculiarities of Indian inheritance laws

Laurence Black’s final conference as STEP Arabia Chair showcases the branch’s successful history

Chris Erwood applauds the lack of jargon in this comprehensive edition, co-authored by STEP’s President, Geoffrey Shindler OBE

Jim Casmir, Tom Louthan and Steve Onken report on the IRS public hearing on the proposed regulations for the implementation of FATCA