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Blessings: when worlds collide 祝福：当世界碰撞
Trusts & Trustees Pub Date : 2023-12-22 DOI: 10.1093/tandt/ttad100
David Mohyuddin, Daniel Burton
{"title":"Blessings: when worlds collide","authors":"David Mohyuddin, Daniel Burton","doi":"10.1093/tandt/ttad100","DOIUrl":"https://doi.org/10.1093/tandt/ttad100","url":null,"abstract":"For over 100 years, the English Courts have entertained applications by trustees for directions, including to bless proposed “momentous” exercises of powers. Recently, this jurisdiction has extended through judicial decisions to corporate office-holders. The jurisdiction has received increasing scrutiny, not least in relation to the vexed question of immunity, resulting in the Court of Appeal’s recent decision in Denaxe Ltd v Cooper [2023] EWCA Civ 752, a case concerning Blackpool Football Club. This article considers the jurisdiction’s origins and expansion, before concluding that there are cogent reasons for its continued existence in relation to both trusts and the corporate sphere.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"134 28","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139164073","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
Foreign Irrevocable Trusts and Taxes on Wealth in Argentina: Comment on Volij, Gabriela V. v Argentine Tax Authorities on Law Nr. 27,605, of the First Instance Federal Contentious Administrative Court Nr. 8 of Buenos Aires City 阿根廷的外国不可撤销信托和财富税：对布宜诺斯艾利斯市第 8 一审联邦争议行政法院关于第 27605 号法律的 Volij、Gabriela V.诉阿根廷税务局案的评论
Trusts & Trustees Pub Date : 2023-12-21 DOI: 10.1093/tandt/ttad101
Nicolás Malumián
{"title":"Foreign Irrevocable Trusts and Taxes on Wealth in Argentina: Comment on Volij, Gabriela V. v Argentine Tax Authorities on Law Nr. 27,605, of the First Instance Federal Contentious Administrative Court Nr. 8 of Buenos Aires City","authors":"Nicolás Malumián","doi":"10.1093/tandt/ttad101","DOIUrl":"https://doi.org/10.1093/tandt/ttad101","url":null,"abstract":"\u0000 An Argentine individual created an irrevocable trust in New Zealand with three protectors. Argentina enacted a one-time extraordinary tax over the assets of all individuals on 18 December 2020. This tax included in its base for calculation all assets transferred to trusts abroad. The Judge declared that assets transferred to irrevocable trusts are no longer property of the settlor and could not be taxed.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"73 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138951483","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
Israel—tax update 以色列税务最新情况
Trusts & Trustees Pub Date : 2023-12-11 DOI: 10.1093/tandt/ttad098
Lyat Eyal
{"title":"Israel—tax update","authors":"Lyat Eyal","doi":"10.1093/tandt/ttad098","DOIUrl":"https://doi.org/10.1093/tandt/ttad098","url":null,"abstract":"\u0000 A public committee was established in the field of international taxation with the aim of providing recommendations to simplify and provide certainty and efficiency to the Israeli tax system. The report was submitted in November 2021 and dealt with various areas. This article will present relevant recommendations from the report that have not yet passed the relevant legislative procedure.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"52 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138981856","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
Developments in the United Arab Emirates impacting family offices and family wealth structures 阿拉伯联合酋长国影响家族办公室和家族财富结构的发展情况
Trusts & Trustees Pub Date : 2023-12-11 DOI: 10.1093/tandt/ttad099
Jacopo Crivellaro
{"title":"Developments in the United Arab Emirates impacting family offices and family wealth structures","authors":"Jacopo Crivellaro","doi":"10.1093/tandt/ttad099","DOIUrl":"https://doi.org/10.1093/tandt/ttad099","url":null,"abstract":"\u0000 This article examines the United Arab Emirate’s (UAE) evolving legislative landscape for family offices and family wealth structures, focusing on the 2022 UAE Family Business Law and the 2023 Dubai International Financial Centre Family Arrangements Regulations and their implications for the management and succession of family businesses, as well as the regulation of family offices in various financial free zones.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"116 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138978666","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
The Mexican trust: A reliable security mechanism in international finance transactions 墨西哥信托：国际金融交易中的可靠安全机制
Trusts & Trustees Pub Date : 2023-12-05 DOI: 10.1093/tandt/ttad095
Rafael Ibarra Garza, Eric Quiles
{"title":"The Mexican trust: A reliable security mechanism in international finance transactions","authors":"Rafael Ibarra Garza, Eric Quiles","doi":"10.1093/tandt/ttad095","DOIUrl":"https://doi.org/10.1093/tandt/ttad095","url":null,"abstract":"\u0000 In this article, we will show why the Mexican guaranty trust has emerged as a preferred security mechanism in international finance transactions due to its reliability and multifaceted benefits, such as (i) it functions as a bankruptcy remote special purpose vehicle; (ii) it grants legal certainty to the parties of the trust agreement; (iii) the institutionalization of the trustee assures professionalism; (iv) a wide range of assets can be the object of guaranty trust; (v) it has a more efficient enforcement procedure; and (vi) it has tax exceptions available.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"74 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138600140","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
Trusts taxation in Italy: the current state of art 意大利的信托征税：现状
Trusts & Trustees Pub Date : 2023-11-29 DOI: 10.1093/tandt/ttad076
Claudio Quartana, Lodovico Bolis
{"title":"Trusts taxation in Italy: the current state of art","authors":"Claudio Quartana, Lodovico Bolis","doi":"10.1093/tandt/ttad076","DOIUrl":"https://doi.org/10.1093/tandt/ttad076","url":null,"abstract":"Although a legal instrument typical of common law Countries, over the years, the trust has become better known in Italy, also due to the ratification of the Hague Convention in 1989. This has led to the introduction in the Italian legislation of a specific discipline regulating the taxation of trusts, together with the issue of numerous guidelines provided by the Italian Tax Authorities, which this in depth article tries to address in detail, even focusing on the more troublesome aspects, especially for income tax purposes.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139209362","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
Spain: Private client tax landscape 西班牙：私人客户税收情况
Trusts & Trustees Pub Date : 2023-11-29 DOI: 10.1093/tandt/ttad088
Florentino Carreño, Beatriz San Basilio
{"title":"Spain: Private client tax landscape","authors":"Florentino Carreño, Beatriz San Basilio","doi":"10.1093/tandt/ttad088","DOIUrl":"https://doi.org/10.1093/tandt/ttad088","url":null,"abstract":"This article provides an analysis of Spain’s current private client tax landscape, explored during the 2023 Vienna Conference by The International Academy of Estate and Trust Law. It offers insights into personal income, wealth, inheritance and gift taxation, as well as aspects of Spanish residence and citizenship. With a strong focus on family and estate planning, it sheds light on the tax opportunities presented by relocating to Spain.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139210424","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
Attestation and revocation: the curious world of Sangha v Sangha [2023] EWCA Civ 660 公证与撤销：桑加诉桑加 [2023] EWCA Civ 660 案的奇特世界
Trusts & Trustees Pub Date : 2023-11-20 DOI: 10.1093/tandt/ttad093
Alexander Learmonth
{"title":"Attestation and revocation: the curious world of Sangha v Sangha [2023] EWCA Civ 660","authors":"Alexander Learmonth","doi":"10.1093/tandt/ttad093","DOIUrl":"https://doi.org/10.1093/tandt/ttad093","url":null,"abstract":"In Sangha, the Court of Appeal lays down some salutary lessons, not only about the risks of unthinkingly including revocation clauses in wills for testators with assets in more than one jurisdiction, but also about the importance of complying with the proper steps for due execution of a will.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139257513","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
The trustee’s duty to safeguard trust assets—Ivanishvili v Credit Suisse Trust Limited 受托人保护信托资产的责任--伊万尼什维利诉瑞士信贷信托有限公司
Trusts & Trustees Pub Date : 2023-11-01 DOI: 10.1093/tandt/ttad074
Toby Graham, David Russell
{"title":"The trustee’s duty to safeguard trust assets—Ivanishvili v Credit Suisse Trust Limited","authors":"Toby Graham, David Russell","doi":"10.1093/tandt/ttad074","DOIUrl":"https://doi.org/10.1093/tandt/ttad074","url":null,"abstract":"","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"69 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139302569","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
2022 tax developments in Argentina 2022年阿根廷税收发展
Trusts & Trustees Pub Date : 2023-09-06 DOI: 10.1093/tandt/ttad069
Javier Canosa
{"title":"2022 tax developments in Argentina","authors":"Javier Canosa","doi":"10.1093/tandt/ttad069","DOIUrl":"https://doi.org/10.1093/tandt/ttad069","url":null,"abstract":"\u0000 In this article, Javier Canosa discusses the effects of high inflation in Argentina and the tax developments of 2022 in Argentina.","PeriodicalId":171463,"journal":{"name":"Trusts & Trustees","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116387181","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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