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Joe Zhixiong Zhou v SAIF Partners II L.P.: The importance of mapping out the correct corporate structure 周志雄诉SAIF Partners II L.P.：制定正确的公司结构的重要性
IF 0.3
Trusts & Trustees Pub Date : 2021-07-31 DOI: 10.1093/tandt/ttab049
Benny Chung, Thomas Yeon, Bennett Au-Yeung
{"title":"Joe Zhixiong Zhou v SAIF Partners II L.P.: The importance of mapping out the correct corporate structure","authors":"Benny Chung, Thomas Yeon, Bennett Au-Yeung","doi":"10.1093/tandt/ttab049","DOIUrl":"https://doi.org/10.1093/tandt/ttab049","url":null,"abstract":"\u0000 Joe Zhixiong Zhou v SAIF Partners II L.P. is a recent judgment of the Hong Kong Court of Final Appeal which concerns a dispute between a private equity fund and its former partner. This judgment, written by Lord Hoffmann NPJ and substantially shorter than those handed down by the lower courts, has several important implications. In this article, we will first unpack and explain the judgment and supplement the discussions with the relevant legal principles and concepts. We will then discuss the judgment’s implications to cases involving a complex web of parties and/or fiduciaries.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44591342","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
Estate deadlock—when unanimity between executors is a pipe dream 遗产僵局——遗嘱执行人之间的一致意见只是白日梦
IF 0.3
Trusts & Trustees Pub Date : 2021-07-27 DOI: 10.1093/tandt/ttab050
Robert Gardner, S. Minns
{"title":"Estate deadlock—when unanimity between executors is a pipe dream","authors":"Robert Gardner, S. Minns","doi":"10.1093/tandt/ttab050","DOIUrl":"https://doi.org/10.1093/tandt/ttab050","url":null,"abstract":"\u0000 This article looks at a recent judgment of the Royal Court of Jersey in which two of the five executors sought relief from the Court aimed at breaking the deadlock which had plagued the administration of the estate for much of its 19 years. The Court agreed to a request to delegate the final stages of the administration (which mainly related to selling some apartments in Malaysia) to the court appointed administrator. Whilst final sign off for any material steps rests with the executors themselves, a mechanism has been built into the orders which allows the Viscount of Jersey to sign documents on behalf of any recalcitrant executor, subject to that executor being able to apply to Court if he or she feels strongly enough to file an objection.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42162716","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
Covid-19 and the future of charitable foundations—renewal in crisis? 新冠肺炎与慈善基金会的未来——危机中的新生？
IF 0.3
Trusts & Trustees Pub Date : 2021-07-23 DOI: 10.1093/tandt/ttab032
C. Strasser
{"title":"Covid-19 and the future of charitable foundations—renewal in crisis?","authors":"C. Strasser","doi":"10.1093/tandt/ttab032","DOIUrl":"https://doi.org/10.1093/tandt/ttab032","url":null,"abstract":"Abstract The effects of Covid-19 are tangible around the globe with emerging and third world countries being particularly affected by the economic and social consequences of the pandemic. The author explains the impact of Covid-19 on the work of foundations and the role of the latter in addressing global challenges. Foundations that are set up in perpetuity are often deemed slow and dilatory when it comes to taking decisions. Covid-19, however, demands fast, not to say unbureaucratic action. This is often contrary to the character of foundations and the way in which many of them pursue their programmatic goals. Foundations, therefore, risk falling short of their social mission and even missing the opportunity to offer society pioneering solutions. Yet, the current crisis has also underlined the importance of strategic partnerships between foundations and other players and of involving local people in bringing about social change. This being said, by their very nature, foundations are eminently predisposed to provide sustainable relief in crises such as Covid-19 and to mitigate long-term societal impact.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48064397","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
An exploration of Kazakhstan’s private foundations 哈萨克斯坦私人基金会的探索
IF 0.3
Trusts & Trustees Pub Date : 2021-07-19 DOI: 10.1093/TANDT/TTAB058
Arlan Sarkytbekuly
{"title":"An exploration of Kazakhstan’s private foundations","authors":"Arlan Sarkytbekuly","doi":"10.1093/TANDT/TTAB058","DOIUrl":"https://doi.org/10.1093/TANDT/TTAB058","url":null,"abstract":"\u0000 This article is an introduction to private foundations in the Republic of Kazakhstan (RoK), discussing the legal prerequisites of the strong asset protection legislation that have been created. The author identifies and compares how the civil and common law (AIFC) systems are combined in a single country. Both systems and all types of private foundations are analyzed with a view to which are the more flexible and suitable for asset protection, wealth management, inheritance planning, investment and the achievement of charitable objectives. The article also examines under which regime a private foundation can provide a solid tool for wealth structuring and for the reduction of litigation risks.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45372327","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
Distribution of foundation assets to another foundation or trust—powers of the trustees and claims based on unjust enrichment 基金会财产分配给其他基金会或者受托人的信托权力以及不当得利的索赔
IF 0.3
Trusts & Trustees Pub Date : 2021-07-19 DOI: 10.1093/TANDT/TTAB031
Francesco A. Schurr
{"title":"Distribution of foundation assets to another foundation or trust—powers of the trustees and claims based on unjust enrichment","authors":"Francesco A. Schurr","doi":"10.1093/TANDT/TTAB031","DOIUrl":"https://doi.org/10.1093/TANDT/TTAB031","url":null,"abstract":"\u0000 The article deals with fundamental questions regarding the distribution carried out by a Liechtenstein foundation to another foundation and/or trust instead of a direct distribution to the beneficiaries. In principle, this phenomenon partly falls under the concept that is labelled as ‘decanting’ within the private client law community. One of the key advantages of foundations as compared to other instruments is the high level of stability combined with very limited instruments to change the purpose as well as the beneficial interest. As with trusts, the ‘decanting’ in the field of the private foundation practice seems to be a method to adjust the set-up of the vehicle, leaving old provisions behind that might no longer be compatible with the changed circumstances of the founder’s/settlor’s family. The article deals with the different legal issues involved, such as the ultra-vires-doctrine as well as the relevant issues of unjust enrichment. Finally, the author gives guidelines for practitioners by discussing the recent developments in Liechtenstein case law.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43554961","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 death is literally the deadline: the “cut-off” point for assessing detriment in proprietary estoppel 当死亡实际上是最后期限时：所有权禁止反悔中评估损害的“截止点”
IF 0.3
Trusts & Trustees Pub Date : 2021-07-19 DOI: 10.1093/TANDT/TTAB059
Samuel Yee Ching Leung, Bennett Au-Yeung
{"title":"When death is literally the deadline: the “cut-off” point for assessing detriment in proprietary estoppel","authors":"Samuel Yee Ching Leung, Bennett Au-Yeung","doi":"10.1093/TANDT/TTAB059","DOIUrl":"https://doi.org/10.1093/TANDT/TTAB059","url":null,"abstract":"\u0000 Throughout the brief history of proprietary estoppel, it has been rare to find a case where it was argued that the promisor passed away before the promisee suffers sufficient detriment. Rarer still, to find this promise made jointly by co-owners as tenants-in-common of a property. In Cheung Lai Mui v Cheung Wai Shing [2021], the Hong Kong Court of Final Appeal found the “cut-off” point for assessing detriment in such a case to be the death of the last surviving co-owner—but why should it be? This article explores the theoretical interactions between proprietary estoppel, unconscionability and co-ownership in seeking to answer this question.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44405081","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
Recognition of foreign family foundations in Switzerland 瑞士对外国家族基金会的认可
IF 0.3
Trusts & Trustees Pub Date : 2021-07-19 DOI: 10.1093/TANDT/TTAB057
N. Peter
{"title":"Recognition of foreign family foundations in Switzerland","authors":"N. Peter","doi":"10.1093/TANDT/TTAB057","DOIUrl":"https://doi.org/10.1093/TANDT/TTAB057","url":null,"abstract":"\u0000 Swiss Family Foundations are not commonly used for asset protection or estate planning purposes due to a de facto prohibition of family maintenance foundation. Since families are often spread over different countries and continents and assets are located in various jurisdictions, contributions of assets to a foundation may very well be an optimal solution, also because these assets no longer fall within the scope of the estate. For this purpose, foundations are set up in jurisdictions like Liechtenstein.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48170420","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
Incorporating an unincorporated charity 成立非法人慈善机构
IF 0.3
Trusts & Trustees Pub Date : 2021-07-19 DOI: 10.1093/TANDT/TTAB035
Matthew Mills
{"title":"Incorporating an unincorporated charity","authors":"Matthew Mills","doi":"10.1093/TANDT/TTAB035","DOIUrl":"https://doi.org/10.1093/TANDT/TTAB035","url":null,"abstract":"\u0000 Every year, a substantial number of trustees ‘convert’ their unincorporated charities to incorporated charities. However, there is surprisingly little guidance in charity law books on the powers that trustees have to make and give effect to the decision to incorporate. This article seeks to redress the balance. It will explain what incorporating a charity involves and why it is so popular. It will then set out the powers which charity trustees might have to incorporate an unincorporated charity and the methods for transferring the unincorporated charity’s assets.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46790404","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 registries, discretionary trusts and beneficial owners: a dubious gift from civil lawyers? 信托登记、全权委托信托和受益所有人:来自民事律师的可疑礼物?
IF 0.3
Trusts & Trustees Pub Date : 2021-07-19 DOI: 10.1093/TANDT/TTAB034
J. Glover
{"title":"Trust registries, discretionary trusts and beneficial owners: a dubious gift from civil lawyers?","authors":"J. Glover","doi":"10.1093/TANDT/TTAB034","DOIUrl":"https://doi.org/10.1093/TANDT/TTAB034","url":null,"abstract":"\u0000 Registries have lately been introduced in several jurisdictions for the purpose of identifying the beneficial owners of trust property. This article examines the design of the UK registry from an Australian perspective. Problems of coherence and over-inclusion are identified in the way that the registry applies to discretionary trusts. “Control over the trust” senses of “beneficial owner” are examined in the light of good drafting criteria and authoritative statements of trusts law. Whether legislation enacting the registry will withstand future judicial scrutiny is questioned.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44199643","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 and foundations move onshore in the Gulf 信托和基金会在海湾向陆上转移
IF 0.3
Trusts & Trustees Pub Date : 2021-07-15 DOI: 10.1093/TANDT/TTAB016
David Russell Qc
{"title":"Trusts and foundations move onshore in the Gulf","authors":"David Russell Qc","doi":"10.1093/TANDT/TTAB016","DOIUrl":"https://doi.org/10.1093/TANDT/TTAB016","url":null,"abstract":"","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49614752","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: 1
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