发布求助
文献互助 智能选刊 最新文献

Trusts & Trustees最新文献

筛选
英文 中文
Alternatives for purposeful stewardship and wealth planning in Canada 在加拿大有目的的管理和财富规划的选择
Trusts & Trustees Pub Date : 2023-09-29 DOI: 10.1093/tandt/ttad060
Pamela Cross
{"title":"Alternatives for purposeful stewardship and wealth planning in Canada","authors":"Pamela Cross","doi":"10.1093/tandt/ttad060","DOIUrl":"https://doi.org/10.1093/tandt/ttad060","url":null,"abstract":"Abstract There has been a global shift in client demands from tax-focused transactional planning to planning which accommodates using family wealth to address social and community purposes. These purposes may not be limited to charitable purposes or restricted to a geographic region. Stewardship structures are being used in new ways, and new structures are being introduced to accommodate these client needs. The author discusses the Canadian landscape and how Canadian laws may accommodate (or not) such stewardship models.1","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135246514","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
Against domicile as a connecting factor to tax overseas trusts and global wealth 反对将住所作为对海外信托和全球财富征税的联系因素
Trusts & Trustees Pub Date : 2023-09-22 DOI: 10.1093/tandt/ttad072
John Lidbetter
{"title":"Against domicile as a connecting factor to tax overseas trusts and global wealth","authors":"John Lidbetter","doi":"10.1093/tandt/ttad072","DOIUrl":"https://doi.org/10.1093/tandt/ttad072","url":null,"abstract":"Abstract An enduring dilemma is how to tax overseas trusts consistently with the Revenue’s competing goals of raising revenue, whilst also attracting wealthy individuals to invest in the UK. This article suggests that the current approach to taxing overseas trusts achieves neither goal. The main issue, it is contended, lies in the connecting factors utilised to charge overseas trusts. This article argues that (i) domicile should be abandoned as a connecting factor to tax trusts and (ii) greater emphasis should be placed on the settlor and beneficiary’s long-term residence.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136061620","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
Brazil: cross-border marital agreements 巴西:跨国婚姻协议
Trusts & Trustees Pub Date : 2023-09-13 DOI: 10.1093/tandt/ttad070
Humberto Sanches, Adriane Pacheco Danilovic
{"title":"Brazil: cross-border marital agreements","authors":"Humberto Sanches, Adriane Pacheco Danilovic","doi":"10.1093/tandt/ttad070","DOIUrl":"https://doi.org/10.1093/tandt/ttad070","url":null,"abstract":"Abstract This article aims at providing an overview of cross border marriages from a Brazilian law perspective. Topics such as (i) marriages under Brazilian law, (ii) rights of spouses and partners, (iii) scope and enforceability of prenuptial agreements and civil law marriage agreements, (iv) trusts and business interests, (v) family dynamics, (vi) taxes and (vii) take away tips, are addressed from a practical standpoint to navigate readers through this sensitive matter. Love has no boundaries is an expression shifted to a whole new level in today’s world. Transportation between countries and continents ceased to be a concern a long-time ago, and the Internet and social media are bringing people closer and closer in absolute disregard of their place of residency. Cross-border marriages are one of the natural side effects of this reality. And if happily ever after is not for everyone, cross-border divorces are side effects as well. In this sense, this article examines marriages from a Brazilian law perspective, including topics involving the rights of spouses and partners under Brazilian law and prenuptial agreements and civil law marriage agreements.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135786367","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
Trustee powers—observations from Australia 受托人的权力——来自澳大利亚的观察
Trusts & Trustees Pub Date : 2023-09-11 DOI: 10.1093/tandt/ttad068
Daniel Appleby, Shruti Nathani
{"title":"Trustee powers—observations from Australia","authors":"Daniel Appleby, Shruti Nathani","doi":"10.1093/tandt/ttad068","DOIUrl":"https://doi.org/10.1093/tandt/ttad068","url":null,"abstract":"Abstract Much of the current and future intergenerational wealth transfers in Australia is and will be through discretionary family trust structures and testamentary trusts. The number of disputes in relation to the administration of these trusts will very likely increase. This article provides a general overview of some specific aspects of trust administration and trustee powers and obligations in Australia, including adding and removing beneficiaries, decanting trust assets, provision of information to beneficiaries, fettering of discretions and avoiding or resolving disputes in relation to the exercise of those powers.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135979288","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 在短暂的
Trusts & Trustees Pub Date : 2023-09-01 DOI: 10.1093/tandt/ttad071
{"title":"In Brief","authors":"","doi":"10.1093/tandt/ttad071","DOIUrl":"https://doi.org/10.1093/tandt/ttad071","url":null,"abstract":"","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135429192","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
Drawing a veil? Privacy and anonymity in trusts and capacity proceedings 拉面纱?信托和行为能力诉讼中的隐私和匿名
Trusts & Trustees Pub Date : 2023-08-08 DOI: 10.1093/tandt/ttad064
Georgia Bedworth, James Kirby
{"title":"Drawing a veil? Privacy and anonymity in trusts and capacity proceedings","authors":"Georgia Bedworth, James Kirby","doi":"10.1093/tandt/ttad064","DOIUrl":"https://doi.org/10.1093/tandt/ttad064","url":null,"abstract":"Abstract The open justice principle enshrined 110 years ago as a fundamental right at common law by the House of Lords judgment in Scott v Scott [1913] AC 417 remains as central as ever to civil proceedings in England and Wales. However, its precise ambit and content continue to provoke discussion. Where the court is not adjudicating on rival claims in hostile litigation, but is instead administering the affairs of an individual who lacks capacity or a trust, or an estate, this causes particular difficulty. To what extent, if any, does the open justice principle apply to such proceedings? This article will examine how the courts—not only in England and Wales but also by way of comparison in offshore jurisdictions—have answered this question in recent years.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135746690","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
Revisiting evidential presumptions of undue influence in Hong Kong 重审在香港施加不当影响的证据推定
Trusts & Trustees Pub Date : 2023-07-29 DOI: 10.1093/tandt/ttad063
Yutong Cheng
{"title":"Revisiting evidential presumptions of undue influence in Hong Kong","authors":"Yutong Cheng","doi":"10.1093/tandt/ttad063","DOIUrl":"https://doi.org/10.1093/tandt/ttad063","url":null,"abstract":"Abstract The usefulness of evidential presumptions in establishing undue influence in equity has long been debated. This article revisits this debate in the Hong Kong context, arguing evidential presumptions are, in essence, of little use in establishing undue influence because there is no necessary causation between evidential presumptions and the establishment of undue influence. This article examines the fiduciary and evidentiary nature of the evidential presumptions and compares them as tools with tests of establishing undue influence throughout judicial history. Social implications behind evidential presumptions have been considered, aiming to adopt a flexible approach based on the maxim of equity.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135443659","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 Liechtenstein Anstalt—the legal chameleon’s mystery unveiled 列支敦士登anstalt——法律变色龙之谜揭晓
Trusts & Trustees Pub Date : 2023-07-01 DOI: 10.1093/tandt/ttad054
Johanna Niegel
{"title":"The Liechtenstein Anstalt—the legal chameleon’s mystery unveiled","authors":"Johanna Niegel","doi":"10.1093/tandt/ttad054","DOIUrl":"https://doi.org/10.1093/tandt/ttad054","url":null,"abstract":"Abstract Just like the Liechtenstein foundation, the anstalt is a true legal chameleon among the Liechtenstein company forms, fulfilling purposes that range from those commonly pursued by corporate bodies to purposes pursued by private foundations. This year’s editorial explains and contrasts the basic concept of the Liechtenstein anstalt, which more often than not puzzles domestic and international practitioners alike, and points out why the correct classification of an anstalt is essential.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135804806","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
Mediating probate and trust disputes—process challenges and tools: part 2 调解遗嘱认证和信托纠纷-流程挑战和工具:第2部分
Trusts & Trustees Pub Date : 2023-06-23 DOI: 10.1093/tandt/ttad038
Carl Amir-UL Islam
{"title":"Mediating probate and trust disputes—process challenges and tools: part 2","authors":"Carl Amir-UL Islam","doi":"10.1093/tandt/ttad038","DOIUrl":"https://doi.org/10.1093/tandt/ttad038","url":null,"abstract":"Abstract In Part 1, the author discussed ‘Preparation’, including the making of pre-mediation day Zoom/TEAMS calls and a checklist of issues for the mediator to run through at the start of the mediation day to ensure that each participant understands and is bound by the ‘ground rules’. In this part, the author discusses the challenges and tools available to a mediator during the mediation day to help create and manage an effective conversation between the participants. In addition, towards the end of the article, Mr Jacob J Meagher has contributed commentary on the Singapore Convention on Mediation (SCM), highlighting significant opportunities that may arise, depending upon how the SCM is enacted.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136000267","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
Trust Laws in Cyprus 塞浦路斯信托法
Trusts & Trustees Pub Date : 2023-06-21 DOI: 10.1093/tandt/ttad044
Maurizio Lupoi
{"title":"Trust Laws in Cyprus","authors":"Maurizio Lupoi","doi":"10.1093/tandt/ttad044","DOIUrl":"https://doi.org/10.1093/tandt/ttad044","url":null,"abstract":"Journal Article Trust Laws in Cyprus Get access Trust Laws in Cyprus. ed. Paolo Panico, Paolo Panico’s Law Chambers, Private Trustees SA, Price: £ 95, ISBN: 9781787428782, pp. 285 Maurizio Lupoi Maurizio Lupoi Maurizio Lupoi, Rome 00197, Italy. Tel: +39 06 8070851. Email: ml@lupoilex.it Search for other works by this author on: Oxford Academic Google Scholar Trusts & Trustees, Volume 29, Issue 6, July 2023, Pages 516–518, https://doi.org/10.1093/tandt/ttad044 Published: 21 June 2023","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135089510","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信