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Can Italian forced heirship rights be enforced in England? Some remarks on the Del Curto decision 意大利的强制继承权能否在英国执行？关于德尔库尔托案判决的一些评论
Trusts & Trustees Pub Date : 2024-02-28 DOI: 10.1093/tandt/ttae002
Paolo Panico
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引用次数: 0
In Brief 在信中
Trusts & Trustees Pub Date : 2024-02-21 DOI: 10.1093/tandt/ttae007
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引用次数: 0
Proprietary interests and knowing receipt: Byers v Saudi National Bank [2023] UKSC 51 专有利益和明知故犯：拜尔斯诉沙特国家银行 [2023] UKSC 51
Trusts & Trustees Pub Date : 2024-02-21 DOI: 10.1093/tandt/ttae004
Anita Purewal
{"title":"Proprietary interests and knowing receipt: Byers v Saudi National Bank [2023] UKSC 51","authors":"Anita Purewal","doi":"10.1093/tandt/ttae004","DOIUrl":"https://doi.org/10.1093/tandt/ttae004","url":null,"abstract":"\u0000 The long-awaited Supreme Court ruling in Byers v Saudi National Bank has provided a welcomed judgment on an established claim in equity and trusts law, knowing receipt. The judgment not only provides guidance on an issue which has never been directly addressed at the Supreme Court level before, namely whether a continuing proprietary interest is needed for a successful claim in knowing receipt, but also provides much-needed clarification on the underlying basis and application of knowing receipt claims moving forwards, guidance that will be renowned for years to come.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140444128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Interpreting Wong: does the proper purposes rule have a future, or is it merely a facet of construction? 解读王：正当目的规则是否有前途，还是它只是建筑的一个方面？
Trusts & Trustees Pub Date : 2024-02-21 DOI: 10.1093/tandt/ttad106
Toby Graham, David Russell, Tom McPhail
{"title":"Interpreting Wong: does the proper purposes rule have a future, or is it merely a facet of construction?","authors":"Toby Graham, David Russell, Tom McPhail","doi":"10.1093/tandt/ttad106","DOIUrl":"https://doi.org/10.1093/tandt/ttad106","url":null,"abstract":"","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"65 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140444282","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Comparative analysis of trust taxation: a deep dive into Australian and Canadian regimes 信托税收的比较分析：深入探讨澳大利亚和加拿大的制度
Trusts & Trustees Pub Date : 2024-02-12 DOI: 10.1093/tandt/ttae003
Charles Ho Wang Mak, Matthew Chippin
{"title":"Comparative analysis of trust taxation: a deep dive into Australian and Canadian regimes","authors":"Charles Ho Wang Mak, Matthew Chippin","doi":"10.1093/tandt/ttae003","DOIUrl":"https://doi.org/10.1093/tandt/ttae003","url":null,"abstract":"\u0000 This article examines trust taxation in Australia and Canada, focusing on the Australian Income Tax Assessment Act 1936's Section 97(1) and the Canadian Income Tax Act’s Section 94.1. It explores the Australian Carter and the Canadian Fundy Settlement cases, highlighting their implications for tax avoidance strategies. The article employs a comparative methodology to provide insights into the policy and legislative nuances shaping trust distribution taxation in these jurisdictions. The goal is to bridge traditional legal frameworks with modern fiscal challenges and inform future reforms in common-law countries.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"150 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139842728","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Comparative analysis of trust taxation: a deep dive into Australian and Canadian regimes 信托税收的比较分析：深入探讨澳大利亚和加拿大的制度
Trusts & Trustees Pub Date : 2024-02-12 DOI: 10.1093/tandt/ttae003
Charles Ho Wang Mak, Matthew Chippin
{"title":"Comparative analysis of trust taxation: a deep dive into Australian and Canadian regimes","authors":"Charles Ho Wang Mak, Matthew Chippin","doi":"10.1093/tandt/ttae003","DOIUrl":"https://doi.org/10.1093/tandt/ttae003","url":null,"abstract":"\u0000 This article examines trust taxation in Australia and Canada, focusing on the Australian Income Tax Assessment Act 1936's Section 97(1) and the Canadian Income Tax Act’s Section 94.1. It explores the Australian Carter and the Canadian Fundy Settlement cases, highlighting their implications for tax avoidance strategies. The article employs a comparative methodology to provide insights into the policy and legislative nuances shaping trust distribution taxation in these jurisdictions. The goal is to bridge traditional legal frameworks with modern fiscal challenges and inform future reforms in common-law countries.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"9 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139783058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
In brief 简而言之
Trusts & Trustees Pub Date : 2024-02-01 DOI: 10.1093/tandt/ttae001
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引用次数: 0
In brief 简而言之
Trusts & Trustees Pub Date : 2024-02-01 DOI: 10.1093/tandt/ttae001
{"title":"In brief","authors":"","doi":"10.1093/tandt/ttae001","DOIUrl":"https://doi.org/10.1093/tandt/ttae001","url":null,"abstract":"","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"27 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139815842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Italian resident individuals with interests in Liechtenstein entities: notes on Italian income taxes—Part 1 在列支敦士登实体中拥有权益的意大利居民个人：意大利所得税说明--第 1 部分
Trusts & Trustees Pub Date : 2024-01-22 DOI: 10.1093/tandt/ttad102
Claudio Quartana, Lodovico Bolis
{"title":"Italian resident individuals with interests in Liechtenstein entities: notes on Italian income taxes—Part 1","authors":"Claudio Quartana, Lodovico Bolis","doi":"10.1093/tandt/ttad102","DOIUrl":"https://doi.org/10.1093/tandt/ttad102","url":null,"abstract":"\u0000 It is not uncommon for Italian resident taxpayers to resort to Liechtenstein entities to take advantage of the benefits that they can offer, like asset protection, confidentiality and favorable taxation. This article tries to address some of the Italian income tax implications that Italian resident individuals with interests in Liechtenstein entities should consider. Part 1, after providing an overview on the recent agreement for the elimination of double taxation stipulated between Italy and Liechtenstein, focuses on Liechtenstein foundations and establishments, also covering the potential advantages that may derive from the combination of the Italian lump sum tax regime with the use of these legal entities. Part 2 (to be published soon in 2024), will deal with Liechtenstein limited companies and “the Italian Controlled Foreign Companies regime”.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"80 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139606113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
When two worlds collide: digital assets and your estate plan 当两个世界发生碰撞：数字资产与您的遗产计划
Trusts & Trustees Pub Date : 2024-01-16 DOI: 10.1093/tandt/ttad105
Christo Meyer
{"title":"When two worlds collide: digital assets and your estate plan","authors":"Christo Meyer","doi":"10.1093/tandt/ttad105","DOIUrl":"https://doi.org/10.1093/tandt/ttad105","url":null,"abstract":"\u0000 With the digital world being forced to interact with the physical world when it comes to death and the transfer/succession of asset ownership, we currently have two very different worlds colliding. Even in our technology-focused world, people’s estate plans still only account for “traditional” assets, like a car, bank account, house, etc., whereas more and more individuals own digital assets. Planning for digital assets is much more involved than one may think; different laws and classifications of digital assets make planning for these types of assets very specialized, as you are working with a real risk that a digital asset may be lost forever.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"40 30","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139528320","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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