Download or read book Estates Taxes and Professional Ethics written by International Academy of Estate and Trust Law. Conference and published by Kluwer Law International B.V.. This book was released on 2003-01-01 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part 1. Trusts and taxes Italian style. Introduction: Trusts--some observations from a civil law perspective / Maurizio Lupoi ; Trusts and company law--the Italian experience / Edoardo Andreoli ; Trusts and income taxes in Italy / Guglielmo Maisto ; Analysis of indirect taxation on transfers of trust property in Italy / Paolo Gaeta -- pt. 2. Death and gift taxes, including cross-border issues. Introduction: Overview and comparative reflections / Ian V. Gzell ; Special considerations in US-Canada estate planning / Wolfe D. Goodman ; Inheritance and gift taxes--France / Laurent G. Chambaz ; Death and gift taxes : a view from Switzerland / Richard F.G. Pease ; Death and gift taxes--United States / Erik J. Stapper -- pt. 3. Debate: Should Utopia introduce an inheritance tax? Introduction: To tax or not to tax : that was the debate / Barbara R. Hauser ; Estate tax : an argument in favor of working toward equality, justice and common sense through a system of estate taxation / Joseph Kartiganer and Michael Sedlaczek ; Death taxes : unfair and inefficient / Timothy G. Youdan ; Death taxes for Utopia? : a case in the negative / Jürgen Killius -- pt. 4. Ethical issues in estate planning. Introduction / Bruce S. Ross ; Ethical guidelines for the estates and trusts lawyer : the ACTEC commentaries on the Model Rules of Professional Conduct and notes on ethics 2000 / Bruce S. Ross ; Conflict of interest and professional obligations in estate and trust law : an English perspective / Michael Jacobs ; Conflict of interest and professional obligations in probate actions in Germany / Andreas Frieser ; Rules of conduct for estate planners and ethical issues in estate planning in The Netherlands / Hendrik M. Sasse.
Download or read book Papers of the International Academy of Estate and Trust Law written by Rosalind Atherton and published by Springer. This book was released on 2002-08-27 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the reflections of members of the International Academy of Estate and Trust Law comprising the proceedings of our meeting in San Francisco in May 2001. In this volume academicians dissect four topics: (1) Philanthropy - a comparative study of the treatment of charities in major western countries; (2) Incapacity; (3) Creditors' rights in trust or other managed funds; and (4) Testamentary freedom v. forced heirship.
Download or read book Papers of the International Academy of Estate and Trust Law 2000 written by International Academy of Estate and Trust Law and published by Springer. This book was released on 2001-12-21 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the reflections of members of the International Academy of Estate and Trust Law comprising the proceedings of their meeting in Berlin in May 2000. In the present volume academicians dissect four topics: (1) Settlement of disputes in estate and trust matters through arbitration and alternative dispute resolution; (2) Major transnational legal issues (non-tax) in testamentary matters: the effect of the Hague convention on succession to the estates of deceased persons; (3) Responsibility of tax advisors: the borderline between optimal and abusive planning; and (4) Recent developments in offshore trusts from a common law and civil law viewpoint.
Download or read book The International Academy of Estate and Trust Law Selected Papers 1997 1999 written by International Academy of Estate and Trust Law and published by Springer. This book was released on 2001-02-20 with total page 1002 pages. Available in PDF, EPUB and Kindle. Book excerpt: This challenging, varied collection of articles is a reflection of the wide range of interests held by estate and trust lawyers today. The issues discussed here include: law in the context of an estate or trust control over the body itself, including the 'futuristic' issue of the status of frozen embryos in relation to an estate broad 'trusts' issues, including the place and nature of the trust in both civil and common law jurisdictions the resolution of family property concerns in relation to matrimonial law, forced heirship laws, or family provision on death. Other articles consider practical questions such as transnational tax planning, planning for the transition of a family business on death, retirement planning and the management of collective investments. The work takes a comparative approach, examining each issue from the perspective of a number of different jurisdictions. This collection arises from the annual meetings and discussion of members from the International Academy of Estate and Trust Law. It will be of great interest to researchers, academics, practitioners, law reform bodies, governmental groups and their advisers working in this complex and varied field of law.
Download or read book Families and Estates written by International Academy of Estate and Trust Law. Annual Conference and published by Kluwer Law International B.V.. This book was released on 2005-01-01 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses upon two themes: the definition of 'family' and the impact of the expansion of the concept of 'family' in law: and family fights over wills and estates - what recourse family members may have in challenging an estate. The first part, `The challenge of the "new family" for Law', considers the challenge both in the inter vivos and the postmortem contexts in the United States, Canada, France, the United Kingdom, Australia and New Zealand. A particular focus is upon the dramatic expansion of the definition of family from the traditional nuclear family consisting of a husband, wife and their mutual children to a definition that includes unmarried heterosexual and same sex couples living together and, in some jurisdictions to new kinds of companionate partnerships that are not based on a sexual relationship. In some jurisdictions such developments are simply an expression of sharing responsibility by allocating it in the private domain, as opposed to the public potentially through social welfare; in others, particularly in the United States, it is a defence of fundamental institutions and, with it, a defence of society itself. The second part, 'Family fights over wills and estates', examines the law in Australia, Switzerland, France, Mexico, and the United Kingdom. Its comparison of civil and common law approaches shows how the law expresses the same principle objects - protection of family and obligations towards key family members - but does so from entirely different perspectives; and where the common law which enshrined the notion of testamentary freedom is being qualified through the expanding domain of family provision legislation, the civil law which is based on codified shares and allocated responsibilities expressed through proportionate entitlements in estates, is being qualified through a range of disqualifying and varying mechanisms.
Download or read book Recueil des Cours Collected Courses Volume 252 1995 written by Academie de droit international and published by Martinus Nijhoff Publishers. This book was released on 1995-11-17 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Academy is an institution for the study and teaching of public and private international law and related subjects. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the" "Hague Academy of International Law." This volume contains: The Role of Substantive and Choice of Law Policies in the Formation and Application of Choice of Law Rules by L. BRILMAYER, Professor at New York University The Institution of the Trust in Civil and Common Law by D.W.M. WATERS, Professor at the University of Victoria, Canada. To access the abstract texts for this volume please click here
Download or read book Multistate and Multinational Estate Planning written by Jeffrey A. Schoenblum and published by CCH. This book was released on 2008 with total page 2890 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Property and Trust Law in Switzerland written by Georg von Segesser and published by Kluwer Law International B.V.. This book was released on 2019-03-26 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical analysis of the law of property in Switzerland deals with the issues related to rights and interests in all kinds of property and assets – immovable, movable, and personal property; how property rights are acquired; fiduciary mechanisms; and security considerations. Lawyers who handle transnational disputes and other matters concerning property will appreciate the explanation of specific terminology, application, and procedure. An introduction outlining the essential legal, cultural, and historical considerations affecting property is followed by a discussion of the various types of property. Further analysis describes how and to what extent legal subjects can have or obtain rights and interests in each type. The coverage includes tangible and intangible property, varying degrees of interest, and the various ways in which property is transferred, including the ramifications of appropriation, expropriation, and insolvency. Facts are presented in such a way that readers who are unfamiliar with specific terms and concepts in varying contexts will fully grasp their meaning and significance. The book includes ample references to doctrine and cases, as well as to relevant international treaties and conventions. Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable time-saving tool for any practitioner faced with a property-related matter. Lawyers representing parties with interests in Switzerland will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative property law.
Download or read book Arbitration in Switzerland written by Dr. Manuel Arroyo and published by Kluwer Law International B.V.. This book was released on 2018-08-06 with total page 3026 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arbitration in Switzerland
Download or read book Trusts and Equity written by Gary Watt and published by Oxford University Press, USA. This book was released on 2012-06-28 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gary Watt provides detailed and conceptual analysis of the complex area of trusts and equity. Emphasis on the modern commercial context and abundant cultural references, ensure students find Watt's approach a stimulating and inspiring read.
Download or read book The Hague Trusts Convention written by Jonathan Harris and published by Bloomsbury Publishing. This book was released on 2002-05-04 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trusts cross borders. When they do,real difficulties may arise. Will the understanding of what a trust is be different in a foreign state? Will the rights, powers and duties of the trustee and settlor be the same? What rights will the beneficiary be able to assert? To what extent will the trust assets be safe from the claims of creditors, forced heirs, or third parties? Which legal system will be applied to the trust? Within what limits? What if the trust needs to be recognised in a state which does not have the institution of the trust in its domestic law? The Hague Trusts Convention, enacted into English law by the Recognition of Trusts Act 1987, seeks to ameliorate the situation by providing harmonised choice of law rules for “trusts created voluntarily and evidenced in writing.” It also provides for the recognition of trusts in Contracting States. Those Contracting States should recognise the trust, even if they do not have the institution in their domestic law. This book is the first published in England to devote itself to a detailed analysis of the Convention. It is aimed at academics and practitioners; at private international lawyers and at trust lawyers. Frequent reference is made to the position in civil law states (especially in the Contracting States of Italy and the Netherlands) and in other trust states, both offshore and onshore. The Hague Trusts Convention deals with the operation of the trust itself. It does not deal with the preliminary steps needed to create a trust. These preliminary matters raise highly complex and uncharted choice of law issues. Detailed discussion of these matters is also provided, and appropriate solutions suggested.
Download or read book ABA Journal written by and published by . This book was released on 1981-08 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.
Download or read book Commercial Trusts in European Private Law written by Michele Graziadei and published by Cambridge University Press. This book was released on 2005-11-03 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt: In European legal systems, a variety of approaches to trust and relationships of trust meet the universal professionalisation of asset management services. This book explores that interface in order to seek a better understanding of the legal regulation of the entrustment of wealth. Within the methodology of the Common Core of European Private Law, the book sets out cases on the establishment and termination of management relationships, obligations of loyalty and of professionalism, and the choice of law. More specialized cases address collective investment, collective secured lending, pension funds, and securitisation. Reports on these cases from fifteen jurisdictions of the European Union tackle fundamental problems of trust law and show which legal techniques are deployed to solve them across Europe. In addition to a much-needed comparative treatment of the subject, the book discusses the scholarly setting for the issues and gives guidance on the terminology in the evolving European scene.
Download or read book Private Foundations Law Practice written by John Goldsworth and published by Lulu.com. This book was released on 2011 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: Private Foundations: Law and Practice is unique; it is the first book to examine and provide guidance on the characteristics of this innovative personal investment vehicle. Superficially, private foundations are sometimes referred to as an incorporated trust or as a company without shareholders. This book will show that these are dangerous approximations. Private foundations, derived from the civil law foundation, a structure of ancient origin, are worthy of a dedicated textbook. Whilst founded on a common basic idea, private foundations show important variations in each jurisdiction in which they have been introduced by legislation. The author has many years experience in designing, applying and regulating structures in international investment and lecturing on the law and practice of trusts, private foundations and related topics, academically and to commercial clients.
Download or read book Trusts and Equity written by Gary Watt and published by Oxford University Press. This book was released on 2024-04 with total page 654 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trusts & Equity continues to offer a comprehensive and user-friendly approach, providing a concise route through what can be a challenging area of the law. Drawing on years of experience, Gary Watt encourages students to actively engage with the subject and think critically about its central issues, outlining the key perspectives with clarity and rigour.Digital formats and resourcesThis edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources.- The e-book offers a mobile experience and convenient access along with functionality tools, navigation features, and links that offer extra learning support: www.oxfordtextbooks.co.uk/ebooks- The online resources include:· Video lectures presented by Gary Watt, providing an introduction to key areas of debate within the subject· Essay questions and problem scenarios with accompanying answer guidance, along with general guidance on answering these kinds of questions to enable you to improve· Web links to further primary sources and commentary to aid your understanding· Flashcard glossary to help test your knowledge of key terms
Download or read book General Reports of the XVIIth Congress of the International Academy of Comparative Law written by Katharina Boele-Woelki and published by Eleven International Publishing. This book was released on 2007 with total page 1057 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work contains the General Reports presented at the XVIIth Congress of the International Academy of Comparative Law (IACL), which was held in July 2006 in Utrecht. A wide variety of topics is covered in this collection, ranging from liability of judges to competition law. The book provides an interesting assessment of the development of comparative law in recent decades and shows the growing importance of comparative law in various disciplines of law.
Download or read book International Trust and Estate Planning written by and published by . This book was released on 2010 with total page 876 pages. Available in PDF, EPUB and Kindle. Book excerpt:
