The World Trust Survey

Charles Gothard, Partner, Speechly Bircham LLP, and Sanjvee Shah, Partner, Speechly Bircham LLP

608 pages | 246x171mm

978-0-19-955157-6 | Hardback

Price: £125.00

• Comprehensive, easy to follow questionnaire format with an entry for each country
• Offers concise and practical answers to frequently asked questions that arise in trust law and practice
• Gives a useful overview of both off-shore and on-shore jurisdictions
• Entries written by experienced practitioners in the relevant jurisdiction around the world
• New coverage of Monaco, Israel, Australia, Ireland, and the USA

The use of international trusts continues to expand, and practitioners increasingly need to be aware of cross-border considerations. This title provides a concise and practical overview of the key aspects of law and practice in all the key jurisdictions offering trusts.

Private and commercial trusts are established under the law of an increasing number of jurisdictions, which are competing to attract trust business, and these laws are often dissimilar. As international trusts mature, established trust jurisdictions are changing their laws to comply with the legal demands and standards imposed by international agencies, as well as to meet the legitimate expectations of the institutional investor. The courts of international centres are also developing their own jurisprudence. In addition, jurisdictions new to trusts are introducing trusts in the vehicles which they offer investors, and legislation from these new trust centres is opening up new routes for international investment and tax mitigation.

This book provides a comprehensive treatment of the subject, covering all the key on-shore and off-shore jurisdictions that practitioners typically encounter. It offers a very practical overview of the subject using a questionnaire format for each country, avoiding academic material, and giving concise answers to the sorts of frequently asked questions that arise in trust law and practice. The questionnaire covers a full range of subjects such as the mechanics of trusts, issues such as anti-money laundering laws and conflicts of laws, shams, protectors, and forced heirship as well as the different types of trusts used in a jurisdiction.

Formerly an annual special issue in the journal Trusts & Trustees, this title has been improved and extended with a reworked questionnaire, new countries and contributors, and new editors, Charles Gothard and Sanjvee Shah.

Readership: This book will appeal to solicitors and barristers advising on trusts where an international element is involved. It will also be useful for trust advisers and trust managers at banks and trust companies working with off-shore trusts.

Table of Contents:

1: Introduction

2: John O Dyrud: Anguilla

3: Anthony D'Aniello: Antigua and Barbuda

4: John Stumbles, John King, Heidi Machin: Australia

5: Earl Cash: Bahamas

6: Mary Mahabir: Barbados

7: Alec Anderson, Stephanie Bernard: Bermuda

8: Naresh Chand: British Virgin Islands

9: Timothy Youdan: Canada

10: Tony Pursall, Justin Appleyard: Cayman Islands

11: Hao Wang, Yi Zhou: China

12: Ronnie Summers: Cook Islands

13: Elias Neocleous, Philippos Aristotelous: Cyprus

14: Edward Reed: England and Wales

15: Peter Montegriffo, Raquel Moss: Gibraltar

16: St John Robilliard: Guernsey

17: Mark Lea: Hong Kong

18: Hanisha Amesur, Bijal Ajinka: India

19: Paraic Madigan, Jennifer Tuite: Ireland

20: John Rimmer: Isle of Man

21: Alon Kaplan, Lyat Eyal, Yigal Harkavy: Israel

22: Paolo Giacommetti, Giovanni Cristofaro: Italy

23: Alan Dart: Jersey

24: Bernhard Lorenz, Martin Attlmayr: Liechtenstein

25: Anthony Cremona: Malta

26: Muhammad Uteem: Mauritius

27: Donald Manasse: Monaco

28: Geoffrey Cone: New Zealand

29: Ramses Owens: Panama

30: Simon Mitchell: Seychelles

31: Leon Kwong Wing: Singapore

32: Jennifer Booth: South Africa

33: Najhdla Dilsuk, Nicholas John: St. Lucia

34: Edgar Paltzer, Patrick Schmutz: Switzerland

35: Dina Kapur Sanna, Natalia Murphy: United States: New York