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Trusts in Prime Jurisdictions, Fourth Edition
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Table of Contents

Preface 7
Geoffrey Shindler
Old Trafford Consulting Ltd; Nova Private Client LLP

Introduction 9
Alon Kaplan
Advocate and Notary
Barbara R Hauser
Independent Family Adviser

About STEP 13
David Harvey
STEP

Part One: Introduction

The Hague Convention on the Law Applicable to Trusts and their Recognition 17
Hein Koetz
Max-Planck Institut fur auslandisches und internationales Privatrecht; International Academy of Comparative Law

The Hague Convention on Trusts and the Uniform Trust Code 27
Michael W Galligan
Phillips Nizer LLP

Part Two: Jurisdictional overview

Australia 47
Allan Blaikie
Natalie Hickman
Clayton Utz

Bahamas 67
Peter D Maynard
Peter D Maynard Counsel & Attorneys

British Virgin Islands 85
Vanessa King
Chris McKenzie
O'Neal Webster

Canada 107
Rachel Blumenfeld
Martin Rochwerg
Miller Thomson LLP

Cayman Islands 123
Nigel Porteous
Maples and Calder

Cyprus 145
Emily Yiolitis
Harneys Aristodemou Loizides Yiolitis LLC

England and Wales 159
Martyn Gowar
Ziva Robertson
McDermott Will & Emery

Gibraltar 185
Moses Anahory
Wayne Fortunato
James Levy QC
Hassans

Guernsey 201
Natasha Kapp
Nina Silva
Carey Olsen

Hong Kong 219
Philip Munro
Withers LLP

India 231
Ravi Nath
Rajinder Narain & Co

Israel 245
Lyat Eyal
Aronson Ronkin-Noor Eyal Law Firm
Alon Kaplan
Advocate and Notary

Japan 255
Makoto Arai
Chuo University, Tokyo

Jersey 273
Justin Harvey-Hills
Mourant Ozannes

Liechtenstein trusts and foundations: creation and operation 287
Dietmar Loretz
David Vogt & Partner Trust reg

Luxembourg - fiduciary contracts and trusts 301
Paulo Panico
Paolo Panico's Law Chambers - Private Trustees SA

Malta 311
Priscilla Mifsud Parker
Chetcuti Cauchi Advocates

New Zealand 327
Michael Reynolds
Anchor Trustees Limited

Quebec 341
Marilyn Piccini Roy
Robinson Sheppard Shapiro LLP

Scotland 361
Paolo Panico
Paolo Panico's Law Chambers - Private Trustees SA

Singapore 381
David Chee
Seah Ching Ling
Drew & Napier

Trusts in Switzerland: core implications for the Swiss estate planning environment 397
Dominique Jakob
University of Zurich
Peter Picht
Max Planck Institute for Innovation and Competition; University of Zurich

Switzerland 415
Daniel Bader
Daniel Leu
Baer & Karrer Ltd

United States 431
Barbara R Hauser
Independent Family Adviser

The use of US trusts in international estate planning 451
Stanley A Barg
Kozusko Harris Duncan

Part Three: Special Topics

Asset protection trusts 457
Gideon Rothschild
Moses & Singer LLP

International trust litigation, jurisdiction and enforcement 483
David I Faust
Faust Oppenheim LLP

The trustee as fiduciary: some practical considerations 505
David I Faust
Faust Oppenheim LLP

Fiduciary responsibility: the trustee role and its risks 519
Susan R Schoenfeld
Wealth Legacy Advisors LLC

Trusts, trustees and family businesses 531
Christian Stewart
Family Legacy Asia (HK) Limited

Waqf as a form of trust 551
Judge Mohammad Abu Obied
Judge in the Shariah Court in Nazareth and Baqa, Israel

Settlor control and influence through the use of settlor-reserved powers and private trust companies 559
Paul Matthams
Carey Olsen

The UK tax treatment of offshore trusts 571
Maggie Gonzalez
Buzzacott LLP

Trusts and money laundering 619
Yehuda Shaffer
Deputy State Attorney (financial enforcement), Israel

International family governance: integration with family trusts 637
Barbara R Hauser
Independent Family Adviser

Trusts and divorce 647
Ziva Robertson
McDermott Will & Emery

Trustees' mistakes: England and elsewhere 663
Adam S Hofri-Winogradow
Hebrew University of Jerusalem; University of Connecticut School of Law
Gad Weiss
Hebrew University of Jerusalem

The trust protector - a mini-revolution in trust law 673
Alexander A Bove Jr
Bove & Langa Law Firm

Trusts under attack - privacy, transparency and conflict with the taxman 703
Filippo Noseda
Withers

About the authors 713

Reviews

A treasure of information including updated legislations are at the reader's disposal, thus making this book a must-have and not just to be seen. -- Dr Angelo Venardos TEP * Heritage Trust Group *

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