The International Academy of Estate and Trust Law is a prestigious 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 new 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. This volume, the second published by Kluwer Law International, continues to engage the deep interest of researchers, academics, practitioners, law reform bodies, governmental groups and their advisers working in this complex and varied field of law. It makes available to a wide audience the analyses of academic and professional leaders on topics of immediate relevance.
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.
Series: International Academy of Estate & Trust Law Series
Number Of Pages: 320
Published: December 2001
Publisher: Kluwer Law International
Country of Publication: NL
Dimensions (cm): 23.0 x 16.51
Weight (kg): 0.61