Trusts and Related Tax Issues in Offshore Financial Law
Oxford University Press (Verlag)
978-0-19-925222-0 (ISBN)
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The offshore financial centre remains one of the most important and intriguing new phenomena in the international financial sector today, accounting for billions of investment dollars worldwide. One of the key financial products that the sector has spawned is the offshore trust. A statutory creation, the offshore trust is a significant departure from the traditional English common law trust. This modern trust, which serves as an important vehicle for tax planning, estate planning, asset protection, and broader investment objectives in offshore jurisdictions, operates within a special legal framework. It embodies significant and often radical concepts, such as the purpose trust, and trusts created specifically to avoid forced heirship regimes. This book examines this complex legal framework and the corresponding jurisprudence in detail, providing a valuable resource tool for the practitioner and academic alike. The offshore trust is a fairly new creature, and thus several controversial questions arise.
This book offers an honest appraisal of such questions, examining the offshore trust from both its statutory origins and comparatively, taking into account common law presumptions about the trust. This enables the practitioner to source workable solutions to the inevitable conflicts that arise. Public policy concerns are also addressed. Offshore trusts have not been insulated from broader questions surrounding offshore financial centres. These are also discussed, particularly in relation to their tax planning, asset protection, and confidentiality functions. The responses to these questions coming from an ever-increasing body of case law and legislation, are also examined.
Dr. Rose-Marie Belle Antoine is Programme Director of the graduate law programme at the University of the West Indies and a Senior Lecturer in Law. She is also an attorney-at-law and an international legal consultant, and has undertaken work on behalf of organizations such as the ILO, the World Bank, and the Inter-Development Bank.
PART I - THE PLACE OF THE OFFSHORE TRUST IN THE OFFSHORE FINANCIAL CENTRE; 1. Introduction; 2. The Anatomy and Development of the Offshore Financial Centre; PART II - FUNDAMENTALS OF THE OFFSHORE TRUST; 3. The Trust as an Offshore Vehicle; 4. Types of Trusts; PART III - PROBLEMS TO AVOID; 5. The Offshore Trust as a Sham; 6. Fraudulent Conveyances and the Offshore Trust; 7. Breach of Professional Duties Relating to Offshore Trusts; 8. Questions of Invalidity; PART IV - CHALLENGES TO OFFSHORE TRUST VEHICLES; 9. Countermeasures to Offshore Trust Tax Vehicles; 10. Changing Paradigms on Taxation and Jurisdiction to Tax; 11. The OECD and Harmful Tax Competition; 12. The Duty of Confidentiality; 13. Rights to Information; PART V - CONFLICT OF LAWS AND TH OFFSHORE TRUST; 14. Jurisdiction and Choice of Law; 15. Enforcement of Offshore Judgements, Mareva Injunctions and Restraining Orders; 16. Capacity to Create the Trust and Validity; 17. Forced Heirship and the Recognition of the Trust in Civil Law Countries; PART VI - CONCLUSION AND APPENDICES; 18. Conclusion
| Erscheint lt. Verlag | 7.4.2005 |
|---|---|
| Verlagsort | Oxford |
| Sprache | englisch |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Recht / Steuern ► Wirtschaftsrecht ► Gesellschaftsrecht | |
| ISBN-10 | 0-19-925222-X / 019925222X |
| ISBN-13 | 978-0-19-925222-0 / 9780199252220 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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