STEP Journal November 2012

Volume 20 | Issue 9
I don’t want to be a regulator
David Harvey warns that STEP may be pressured to take on a regulatory role
A different perspective
Martyn Gowar considers the nature of memory and the value of being a good listener
Foreign? There’s no ‘F’ in FATCA
Richard Frimston on taxation and the EU
Contingency plans
Caroline M Lopez Nagai explains how Switzerland is bringing its guardianship legislation into the 21st century
Power of advancement
Amanda Edwards looks at s32 of the Trustee Act 1925
If it’s mine, hand it over
John Harper explains the rule in Saunders v Vautier
Making a mark on society
In a difficult business climate, STEP works to deliver the services that members value. Jennifer Palmer-Violet asks Chief Executive David Harvey what’s kept the Society and him going in the past decade
True diversification
Charlotte Thorne outlines the results of recent research into portfolio diversification
Becoming the trusted advisor
Julian Hayden considers strategic wealth management and issues for trustees
The rise of the super models
Hugh Tottenham on the relative merits of bespoke and model investment management
2020 Vision
Marcus Grubb on looking beyond the fog of uncertainty to investment strategies for 2020
The way forward
Kecia Barkawi-Hauser presents the key findings of the SATC White Paper on the future regulation of trust companies in Switzerland
Regional variation
Thierry Boitelle and Annemarie de Wit consider recent developments that are creating divisions between cantons for Switzerland’s lump-sum tax system
To have but not hold
Matthew Shayle and Julien Perrin examine the recent Swiss Court decision in Rybolovlev v Rybolovleva, considering foreign trusts in the context of the Swiss matrimonial property regime
Meaningful relationship
Dawn Register explains the latest change in the Liechtenstein Disclosure Facility
How much is privacy worth?
Tax rates are one issue, but privacy, complexity and additional costs are another. Jakob Schaad evaluates the pros and cons of the withholding tax and the Liechtenstein Disclosure Facility models
The new boundaries
John Riches on morality, transparency and working with tax authorities
A new norm?
Marnin J Michaels and Gregory C Walsh on mitigating the potential effect of taxation based on citizenship
Freedom from stars and stripes
Dalila Ver Elst, Anthony Markham and Colin Bird provide a guide to US expatriation
The inadvertent citizen
William H Newton III on the relinquishment of US citizenship by ‘inadvertent citizens’
Flight of fantasy
Bernadette Carey tells a tale of trustee misconduct and removal in the Australian case of Tjiong v Tjiong
A supportive forum
Lindsay Luttermann on the new arbitration law in the Cayman Islands
The trouble with TIEAs
Rhys Newman makes the case for a formal dispute resolution process
Stimulus plan
Simon Weil outlines a new statutory vehicle concept: the family business foundation
I’m shutting down now
Julia Abrey and teenage son Tom worry about digital assets and legacies
Heal Your Investments: A Story Your Banker Will Never Tell You
Cecile Civiale Vuillier reviews ‘Heal your investments – a story your banker will never tell you’


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© 2012 Society of Trust & Estate Practitioners