Papers of the International Academy of Estate and Trust Law - 2000

ISBN: 9789041198556 出版年：2001 页码：314 Kluwer Law International

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.