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Papers of the International Academy of Estate and Trust Law

ISBN13: 9789041198556

ISBN: 9041198555

Published: October 2001

Publisher: Kluwer Law International

Format: Hardback

Price: £197.00

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""The International Academy of Estate and Trust Law"" is a body that comprises leading estate and trusts lawyers from civilian and common law jurisdictions around the globe. Its membership - all experts in trusts, estate and inheritance law, and/or tax law - includes solicitors, barristers, notaires, judges, and law professors. The group's proceedings manifest a comparative approach, offering perspectives on issues of direct and immediate concern for both civil and common law jurisdictions. This volume records the May 2000 week-long conference in Berlin, which focused on four main topics: arbitration and alternative dispute resolution, in which the ""estate"" meets the ""family""; transnational issues in testamentary matters, especially in light of the ""Hague Convention on Succession to Deceased Estates""; responsibility of tax advisers, the discussion of which concentrates on the development of a unified code of conduct; and developments in offshore trusts, in which the very nature of the interest of the beneficiary under a trust is being redefined and tested once again.

Contents:: Presidential Foreword; R.C. Lawrence III. Editor's Preface; R. F. Atherton. Notes on Authors. Part I: Settlement of Disputes in Estate and Trust Matters through Arbitration and Alternative Dispute Resolution. Introduction; H. S. Ziegler.; 1. The Use of Alternative Dispute Resolution from a Scandinavian Perspective; R.B. Poulsen.; 2. Problems in Attaining Binding Determinations of Trust Issues by Alternative Dispute Resolution; D. J. Hayton.; 3. Arbitrability in Estate and Trust Litigation; G. von Segesser. Part II: Major Transnational Legal Issues (Non-Tax) in Testamentary Matters, including the Effect of the Hague Convention on Succession to Deceaseds' Estates. Introduction; D. M. Waters, QC.; 1. Major Transnational Legal Issues (Non-Tax) in Testamentary Matters, including the Effect of the Hague Convention on Succession to Deceaseds' Estates -- The Austrian View; K. Heller.; 2. The Making of Wills and the Administration of Estates in Mexico; F. Fernandez-Cueto B., F. J. Arce Gargollo.; 3. Major Transnational Legal Issues (Non-Tax) in Testamentary Matters -- The Swiss Law Aspect; A. Necker.; 4. Major Transnational Legal Issues (Non-Tax) in Testamentary Matters, including the Effect of the Hague Convention on Succession to Deceaseds' Estates -- The US Perspective; E. J. Stapper. Part III: Responsibility of Tax Advisers: The Borderline between Optimal and Abusive Planning. Introduction; R. Moyse.; 1. The Borderline Between Optimal and Abusive Planning -- A Canadian Perspective; J. M. Fuke, M. A. Bueschkens.; 2. The Borderline between Optimal and Abusive Planning -- A German Perspective; J. Killius.; 3. The Borderline between Optimal and Abusive Planning -- An Italian Perspective; G. Maisto.; 4. Tax Avoidance, Evasion, and Abuse in Transactional and Dispositive Planning: What's the Difference, And What Are We Doing? J. L. Wyatt, Jr. Part IV: Recent Developments in Offshore Trusts from a Common Law and Civil Law Viewpoint. Introduction; A. Duckworth.; 1. Recent Developments in Offshore Trusts from a Common Law and Civil Law Viewpoint; A. Duckworth.; 2. Purpose Trusts and Difficult Assets: Recent Developments in Offshore Trusts from a Common Law and Civil Law Viewpoint; J. Crill.; 3. Developments in Cayman Islands Trusts: STAR, Settlor Reserved Powers; I. Lambert.; 4. Domestic Venues for Asset Protection Trusts; D. E. Osborne, et al. Index.