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Estates, Taxes, and Professional Ethics
Part 1. Trusts and taxes Italian style. Introduction: Trusts--some observations from a civil law perspective / Maurizio Lupoi ; Trusts and company law--the Italian experience / Edoardo Andreoli ; Trusts and income taxes in Italy / Guglielmo Maisto ; Analysis of indirect taxation on transfers of trust property in Italy / Paolo Gaeta -- pt. 2. Death and gift taxes, including cross-border issues. Introduction: Overview and comparative reflections / Ian V. Gzell ; Special considerations in US-Canada estate planning / Wolfe D. Goodman ; Inheritance and gift taxes--France / Laurent G. Chambaz ; Death and gift taxes : a view from Switzerland / Richard F.G. Pease ; Death and gift taxes--United State...
The International Academy of Estate and Trust Law:Selected Papers, 1997-1999
This challenging, varied collection of articles is a reflection of the wide range of interests held by estate and trust lawyers today. The issues discussed here include: law in the context of an estate or trust control over the body itself, including the 'futuristic' issue of the status of frozen embryos in relation to an estate broad 'trusts' issues, including the place and nature of the trust in both civil and common law jurisdictions the resolution of family property concerns in relation to matrimonial law, forced heirship laws, or family provision on death. Other articles consider practical questions such as transnational tax planning, planning for the transition of a family business on ...
Papers of the International Academy of Estate and Trust Law
This book contains the reflections of members of the International Academy of Estate and Trust Law comprising the proceedings of our meeting in San Francisco in May 2001. In this volume academicians dissect four topics: (1) Philanthropy - a comparative study of the treatment of charities in major western countries; (2) Incapacity; (3) Creditors' rights in trust or other managed funds; and (4) Testamentary freedom v. forced heirship.
Papers of the International Academy of Estate and Trust Law 2000
This book contains the reflections of members of the International Academy of Estate and Trust Law comprising the proceedings of their meeting in Berlin in May 2000. In the present volume academicians dissect four topics: (1) Settlement of disputes in estate and trust matters through arbitration and alternative dispute resolution; (2) Major transnational legal issues (non-tax) in testamentary matters: the effect of the Hague convention on succession to the estates of deceased persons; (3) Responsibility of tax advisors: the borderline between optimal and abusive planning; and (4) Recent developments in offshore trusts from a common law and civil law viewpoint.
Families and Estates
This book focuses upon two themes: the definition of 'family' and the impact of the expansion of the concept of 'family' in law: and family fights over wills and estates - what recourse family members may have in challenging an estate. The first part, `The challenge of the "new family" for Law', considers the challenge both in the inter vivos and the postmortem contexts in the United States, Canada, France, the United Kingdom, Australia and New Zealand. A particular focus is upon the dramatic expansion of the definition of family from the traditional nuclear family consisting of a husband, wife and their mutual children to a definition that includes unmarried heterosexual and same sex couple...
Domestic Asset Protection Trusts
"This book offers background and overview on Domestic Asset Protection Trusts by state"--
Trusts in Prime Jurisdictions
Trusts in Prime Jurisdictions, Second Edition. The use of trusts in the modern, globalised economy is expanding rapidly. Trusts are employed, among many other purposes, for tax and estate planning, to protect assets from political unrest, and to address forced heirship and commercial transaction issues. Since publication of the first edition in 2000, there have been a number of legal and regulatory changes, including accelerated international efforts to fight money laundering and the use of funds by terror organizations. These developments, as well as the passing of six years since its first publication, have necessitated a thorough revision of the book's original contents and the addition o...
The Florida Bar Journal
Proceedings of the 21st-43d annual convention of the Florida State Bar Association included in v. 2-24; lst- annual convention of the Florida Bar in v.24-
In the Shadow of Luxembourg: EU and National Developments in the Regulation of Gambling
This book provides a number of differing views on the consequences of the stream of gambling related case-law from the European Court of Justice and political debates alongside current regulatory developments occurring within five Member States.
