Offshore financial law: trusts and related tax issues
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford
Oxford Univ. Press
2013
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | LIII, 667 S. |
| ISBN: | 9780199693450 0199693455 |
Internformat
MARC
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| 245 | 1 | 0 | |a Offshore financial law |b trusts and related tax issues |c by Rose-Marie Belle Antoine |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a Oxford |b Oxford Univ. Press |c 2013 | |
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| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Banks and banking, International / Law and legislation | |
| 650 | 4 | |a Investments / Taxation | |
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Steuer | |
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Datensatz im Suchindex
| _version_ | 1804149643261509632 |
|---|---|
| adam_text | CONTENTS
TABLES OF CASES XXIII
TABLES OF NATIONAL AND INTERNATIONAL LEGISLATION XLIII
I FUNDAMENTALS OF THE OFFSHORE TRUST
1. INTRODUCTION*THE PLACE OF THE OFFSHORE TRUST IN
THE OFFSHORE FINANCIAL CENTRE
A. INTRODUCTION 1.01
B. FEATURES OF OFFSHORE CENTRES 1.09
C. THE OFFSHORE TRUST AS A HYBRID TRUST 1.13
D. OFFSHORE TRUSTS FORCE A JURISPRUDENTIAL REVIEW OF TRUSTS 1.18
E. WIDER ISSUES RELATING TO OFFSHORE FINANCIAL CENTRES AND TRUSTS 1.22
F. SUITABILITY OF THE TRUST IN INTERNATIONAL COMMERCE 1.25
G. DIRECTION OF THE WORK*COMPARATIVE ISSUE ANALYSIS 1.32
H. RELATIVE UNIFORMITY IN OFFSHORE TRUSTS LAW 1.33
I. PERSUASIVE PRECEDENTS IN SIMILAR OFFSHORE JURISDICTIONS 1.38
2. ANATOMY AND FUNCTIONS OF THE OFFSHORE TRUST
A. NATURE OF THE OFFSHORE TRUST AS HYBRID TRUST 2.01
B. GENERAL FEATURES CHARACTERISTIC OF THE OFFSHORE TRUST 2.12
C. CHARACTERISTICS OF PERSONS AND OFFICES ASSOCIATED WITH THE
OFFSHORE TRUST 2.23
D. EXTENDED PERPETUITY AND ACCUMULATION PERIODS 2.36
E. INCREASED PROTECTION AGAINST CREDITORS AND OTHERS
THREATENING THE ASSETS 2.39
F. STATUTORY PROVISIONS AIMED AT RECONCILING POTENTIAL
CONFLICTS OF LAW 2.41
G. DEFEATING THE SAUNDERS V VAUTIER RULE 2.42
H. FLIGHT CLAUSES AND DURESS CLAUSES WHICH SHIELD THE
OFFSHORE TRUST 2.50
XIN
CONTENTS
I. CONSTITUTING A VALID TRUST 2.58
J. LETTER OR MEMORANDUM OF WISHES 2.66
3. SPECIAL TRUST VEHICLES
A. ASSET PROTECTION TRUSTS 3.01
B. THE EMERGENCE OF THE PURPOSE TRUST 3.09
C. DESCRIPTION OF KEY PROVISIONS ON OFFSHORE PURPOSE TRUSTS 3.33
D. CREATION OF THE INSTITUTION OF THE ENFORCER 3.51
E. INTERPRETING THE PRESCRIBED STATUTORY CONDITIONS FOR
ESTABLISHING PURPOSE TRUSTS 3.73
F. EXTENSION OF CHARITABLE TRUSTS 3.82
G. EMERGENCE OF PRIVATE TRUST COMPANIES 3.87
H. ANTI-BARTLETT OR VISTA TRUSTS 3.93
I. THE SHARI A TRUST 3.126
4. ONSHORE OFFSHORE TRUSTS*THE UNITED STATES EXAMPLE
A. INTRODUCTION*EMERGENCE OF THE OFFSHORE TRUST
PHENOMENON IN ONSHORE JURISDICTIONS 4.01
5. THE ROLE AND POWERS OF THE OFFSHORE PROTECTOR
A. INTRODUCTION*RISE OF THE INSTITUTION OF THE PROTECTOR 5.01
B. DESCRIPTION OF THE PROTECTOR 5.02
C. THE NATURE OF THE PROTECTOR S POWERS 5.21
D. CASE LAW APPROACH TO THE PROTECTOR*FIDUCIARY OR
NON-FIDUCIARY 5.28
E. ACCOUNTABILITY OF THE PROTECTOR 5.49
F. DRAFTING THE TRUST INSTRUMENT TO INCLUDE A PROTECTOR 5.68
G. THE ENFORCER VERSUS THE PROTECTOR 5.73
6. QUESTIONS OF LEGITIMACY AND THE OFFSHORE TRUST
A. INTRODUCTION 6.01
B. SELF-SETTLED PROTECTIVE TRUSTS AND PUBLIC POLICY 6.07
C. JUSTIFYING THE USE OF OFFSHORE TRUSTS 6.13
D. DEFENDING PUBLIC POLICY CHALLENGES TO OFFSHORE TRUSTS 6.19
E. ATTACKS ON OFFSHORE FINANCIAL REGIMES 6.24
F. FUTURE DISCUSSIONS ON VALIDITY 6.32
XIV
CONTENTS
7. ACCEPTANCE OF THE OFFSHORE TRUST
A. INTRODUCTION 7.01
B. CATEGORY OF TRUST*HYBRID FUNCTIONS AND THEIR VALIDITY 7.02
C. A TRUE TRUST*RECHARACTERIZATION 7.04
D. PUBLIC POLICY AND VALIDITY 7.07
E. EVOLUTION OF THE TRUST 7.16
II CHALLENGES TO THE OFFSHORE TRUST AND
COMMON PITFALLS TO AVOID
8. DISCLOSURE AND CONFIDENTIALITY OBLIGATIONS
A. INTRODUCTION 8.01
B. TRUSTS AND CONFIDENTIALITY NORMS IN OFFSHORE JURISDICTIONS 8.06
C. AVENUES FOR DISCLOSURE 8.19
D. RIGHTS TO INFORMATION ON THE OFFSHORE TRUST 8.28
E. EXCEPTIONS TO DISCLOSURE OF INFORMATION 8.71
F. INHERENT DISCRETION FOR DISCLOSURE*
SCHMIDT V ROSEWOOD TRUST LTD 8.85
G. SECRECY CLAUSES 8.125
H. PARTIAL DISCLOSURE 8.126
I. LETTERS OF REQUEST AND THE TRUST 8.128
J. DUTY TO KEEP ACCOUNTS 8.135
9. THE OFFSHORE TRUST AS A SHAM
A. THE ESSENCE OF A SHAM TRUST*FROM CONTROL TO
COMMON INTENTION 9.01
B. IDENTIFYING OFFSHORE TRUSTS AS SHAMS 9.57
C. NEUTRAL FEATURES WHICH MAY LEAD TO SHAM FINDINGS 9.90
D. PROTECTING AGAINST SHAM ATTACKS*LEGISLATION AND
OTHER INITIATIVES 9.100
10. THE LAW ON FRAUDULENT CONVEYANCES, CREDITORS AND THE
OFFSHORE TRUST
A. THE RELEVANCE OF THE LAW ON FRAUDULENT CONVEYANCES TO
OFFSHORE TRUSTS 10.01
B. US LAW ON FRAUDULENT CONVEYANCES AND FOREIGN
TRUSTS*PARTICULAR CONCERNS 10.15
XV
CONTENTS
C. DURESS, TERMINATION, FLIGHT CLAUSES, AND THE OFFSHORE TRUST 10.21
D. THE PROBLEM OF IDENTIFYING APPROPRIATE CREDITORS 10.26
E. TESTS TO DETERMINE TO WHICH FUTURE CREDITORS THE
LAW APPLIES 10.36
F. OFFSHORE LEGISLATION ON FRAUDULENT CONVEYANCING AND
RELATED JURISPRUDENCE 10.81
G. JUDICIAL PRONOUNCEMENTS ON THE VALIDITY OF OFFSHORE
PROVISIONS ON FRAUDULENT CONVEYANCES 10.102
H. LIABILITY OF PROFESSIONALS 10.128
I. CONCLUSION 10.133
11. DUTIES OF TRUSTEES IN MANAGING OFFSHORE TRUSTS
A. GENERAL DUTIES UNDER THE COMMON LAW 11.01
B. EXPLORING THE PRUDENT INVESTOR RULE 11.22
C. SPECIAL CONSIDERATIONS FOR TRUSTEES 11.42
D. FINDING THE EQUITABLE BALANCE IN OFFSHORE TRUSTS 11.69
E. ABDICATION AND DELEGATION OF DISCRETION 11.88
F. RESPONSIBLE TRANSACTIONS, ANTI-MONEY LAUNDERING, AND
BEYOND 11.97
G. AVOIDING LIABILITY 11.107
H. DUTIES OF OFFSHORE TRUSTEES WHERE THERE ARE
UNDERLYING COMPANIES 11.132
12. LIABILITY OF THIRD PARTIES TO THE TRUST
A. DEVELOPMENT OF THIRD PARTY LIABILITY IN MODERN COMMERCE 12.01
B. KNOWING ASSISTANCE OR DISHONEST ASSISTANCE 12.19
C. KNOWING RECEIPT 12.37
D. SPECIAL PARTIES AND STRANGERS WHO ASSIST OR RECEIVE 12.52
E. OTHER AVENUES FOR LIABILITY 12.64
13. TRUSTS AND COMPANIES*DIRECTORS LIABILITIES AND
TRUSTEE POSSIBILITIES
A. THE TRUST AS A CORPORATE ENTITY AND THE QUESTION OF LIABILITY 13.01
B. DIRECT LIABILITY FOR BREACH OF TRUST 13.08
C. METHODS TO SIDESTEP LIMITED LIABILITY*PIERCING THE
CORPORATE VEIL 13.20
D. NEGLIGENCE OF DIRECTORS 13.36
XVI
CONTENTS
E. THIRD PARTY LIABILITY OF CORPORATE TRUSTEES 13.41
F. THE DEMISE OF DOG LEG CLAIMS 13.46
G. DUTIES OF NOMINEE AND NON-EXECUTIVE DIRECTORS 13.56
H. OFFSHORE STATUTORY POSITION 13.62
III THE OFFSHORE TAX FUNCTION
14. ASSESSING THE TAX FUNCTION OF OFFSHORE TRUSTS
A. INTRODUCTION 14.01
B. HARMFUL TAX COMPETITION VERSUS A LEVEL PLAYING
FIELD FOR TAX 14.12
C. IMPACT OF ANTI-MONEY LAUNDERING LAWS ON TAX OFFENCES 14.22
D. LEGITIMACY OF THE TAX FUNCTION AND JURISDICTION TO TAX 14.26
E. CONTINUED OPPORTUNITIES IN OFFSHORE TAX PLANNING 14.34
F. TAX AND HUMAN RIGHTS*PROTECTING OFFSHORE TRUSTS? 14.41
G. ATTEMPTS TO AVOID LIABILITY 14.59
15. OVERVIEW OF STATUTORY TAX COUNTERMEASURES AGAINST
OFFSHORE TRUSTS
A. INTRODUCTION 15.01
B. CIVIL LAW ASSUMPTIONS ABOUT THE TRUST IN TAX MATTERS 15.14
C. TAX COUNTERMEASURES IN THE UNITED KINGDOM 15.27
D. TAX COUNTERMEASURES IN THE US 15.69
E. TAX COUNTERMEASURES IN CANADA 15.94
F. STATUTORY DISCLOSURE INITIATIVES RELATING TO TAX AND TRUSTS 15.107
16. JUDICIAL ENGINEERING OF THE TAX FUNCTION OF OFFSHORE TRUSTS
A. INTRODUCTION 16.01
B. INTERPRETING TAX AVOIDANCE 16.03
C. TAX AND SHAM TRUSTS 16.39
D. CHANGED INTERPRETATIONS OF RESIDENCE CONCEPT 16.61
E. A NOTE ON HUMAN RIGHTS AND CHANGING ATTITUDES 16.63
17. THE NON-ENFORCEMENT OF FOREIGN FISCAL LAW*SUSTAINING THE
TAX FUNCTION OF OFFSHORE TRUSTS
A. INTRODUCTION*OFFSHORE STATES FOLLOW RULE ON
NON-ENFORCEMENT OF REVENUE LAWS 17.01
XVII
CONTENTS
B. DIFFERENTIATING THE RULE FROM OTHER PROVISIONS ON
NON-ENFORCEMENT 17.06
C. APPLICATION OF THE RULE AGAINST THE NON-ENFORCEMENT OF
FISCAL LAW 17.17
D. INDIRECT ENFORCEMENT IN SUBSTANCE 17.20
E. EROSION OF THE RULE ON NON-ENFORCEMENT OF FOREIGN
TAX LAW AND COMITY 17.29
F. REAFFIRMATION OF THE RULE ON THE NON-ENFORCEMENT OF
FOREIGN FISCAL LAW 17.43
G. UPHOLDING TAX PLANNING FUNCTIONS 17.47
H. MONEY LAUNDERING LEGISLATION AND THE RULE ON
NON-ENFORCEMENT 17.51
I. IMPACT OF THE RULE POST OECD CONVENTION 17.52
18. THE EMERGENCE OF TAX EXCHANGE OF INFORMATION AGREEMENTS AND
OTHER TREATY ARRANGEMENTS
A. INTRODUCTION*INCREASED ROUTES TO INTERNATIONAL LEGAL
ASSISTANCE AND CONFLICTS IN LEGAL APPROACHES 18.01
B. TAX INFORMATION EXCHANGE AGREEMENTS 18.03
C. DOUBLE TAXATION TREATIES 18.109
D. MUTUAL LEGAL ASSISTANCE TREATIES AND TAX MATTERS 18.128
E. IMPACT OF TREATY REQUIREMENTS ON CONFIDENTIALITY 18.149
19. DUTIES OF OFFSHORE TRUSTEES IN RELATION TO TAX
A. INTRODUCTION 19.01
B. DUTY NOT TO INCUR FURTHER TAX LIABILITIES 19.02
C. EFFECT OF THE RULE IN HASTINGS-BASS ON THE TAXATION OF TRUSTS 19.10
D. WHETHER TRUSTEE TO PAY TAXES AND HONOUR SETTLOR AND
BENEFICIARY OBLIGATIONS 19.76
IV THE CONFLICT OF LAWS AND
THE OFFSHORE TRUST
20. TRANSPLANTING THE COMMON LAW TRUST*CONFLICT OF LAWS AND
THE ACCEPTANCE OF THE OFFSHORE TRUST
A. INTRODUCTION 20.01
B. THE HAGUE CONVENTION ON TRUSTS 20.15
XVAI
CONTENTS
21. JURISDICTION OVER THE OFFSHORE TRUST
A. THE IMPORTANCE OF THE JURISDICTION QUESTION 21.01
B. TRADITIONAL BASES FOR JURISDICTION 21.06
C. EXCLUSIVE JURISDICTION 21.40
D. RULES FOR DECLINING JURISDICTION 21.69
E. OFFSHORE FACTORS IMPORTANT TO JURISDICTION 21.90
22. THE PROPER LAW OF THE OFFSHORE TRUST
A. INTRODUCTION*UNCERTAINTY OF RULES ON PROPER LAW 22.01
B. OFFSHORE PROVISIONS*OFFSHORE LAW CHOSEN AS PROPER LAW 22.07
C. IMPACT OF THE HAGUE CONVENTION ON THE
RECOGNITION OF TRUSTS 22.15
D. PECULIARITIES OF OFFSHORE TRUSTS 22.18
E. INTERPRETATION OF LAW MOST CLOSELY CONNECTED UNDER THE
HAGUE CONVENTION ON THE RECOGNITION OF TRUSTS 22.24
F. SCOPE OF PROPER LAW 22.41
G. DISTINCTIONS BETWEEN PRELIMINARY QUESTIONS AND PROPER
LAW ON THE INTERPRETATION OF THE TRUST AND ITS VALIDITY 22.48
H. CHALLENGES TO THE PARTIES CHOICE OF LAW 22.56
I. THE HAGUE CONVENTION S INFLUENCE ON EXPRESS CHOICE TESTED 22.72
J. CHOICE OF LAW AND JUDICIAL POWER TO VARY THE TERMS OF
THE TRUST 22.75
K. CHANGE OF PROPER LAW 22.80
23. RECOGNITION OF THE OFFSHORE TRUST IN CIVIL LAW COUNTRIES
A. INTRODUCTION 23.01
B. CIVIL LAW CONFRONTATIONS WITH THE TRUST 23.03
C. INCREASING USE OF THE OFFSHORE TRUST IN CIVIL LAW COUNTRIES 23.14
D. THE HAGUE CONVENTION AND OFFSHORE PROVISIONS ON
RECOGNITION OF THE TRUST 23.18
E. THE TRUST VERSUS DIE FOUNDATION 23.21
F. THE TRUST AS A CORPORATION*REJECTING CONTRACTUAL
CONCEPTS 23.32
G. EXPLICIT RECOGNITION AS A TRUST 23.40
H. CONCLUSION 23.49
XIX
CONTENTS
24. RIGHTS TO SUCCESSION*FORCED HEIRS AND THE OFFSHORE TRUST
A. INTRODUCTION*ADDRESSING MANDATORY SUCCESSION 24.01
B. ANTI-FORCED HEIRSHIP PROVISIONS TO RESOLVE CONFLICTS 24.12
C. US DECISIONS ON FORCED HEIRSHIP POLICIES 24.19
D. OTHER COMMON LAW DECISIONS ON FORCED HEIRSHIP 24.27
E. THE HAGUE CONVENTION AND FORCED HEIRSHIP 24.31
F. PUBLIC POLICY AND FORCED HEIRSHIP 24.36
G. CONSIDERATION OF TRUST INTERESTS IN MAINTENANCE AND
SPOUSAL AWARDS 24.43
H. FORCED HEIRSHIP PROVISIONS DO NOT OVERRIDE
TRUSTEES DISCRETION 24.46
I. VALIDITY OF HOSTILE BENEFICIARIES CLAUSES 24.52
J. FORCED HEIRSHIP AND DISCLOSURE 24.57
K. CONCLUSION 24.58
25. CAPACITY TO CREATE THE OFFSHORE TRUST AND INITIAL
TRANSFERS OF ASSETS
A. INTRODUCTION*THE IMPORTANCE OF PRELIMINARY QUESTIONS 25.01
B. OFFSHORE AIMS IN RELATION TO PRELIMINARY ISSUES 25.05
C. VALIDITY OF THE TRANSFER*ALIENATION OF THE PROPERTY 25.07
D. CAPACITY TO CREATE THE TRUST*THE GENERAL QUESTION 25.13
E. CAPACITY AND FORCED HEIRSHIP UNDER THE
HAGUE CONVENTION 25.18
F. OFFSHORE LEGISLATIVE APPROACH TO POTENTIAL
DEFECTS OF CAPACITY 25.26
G. CAPACITY OF PERSONS FROM CIVIL LAW COUNTRIES 25.39
H. WHETHER OFFSHORE TRUST LAW EFFICIENT IN PRECLUDING
FOREIGN ONSHORE LAW 25.47
I. RESPONDING TO APPROACHES WHICH CONFUSE CAPACITY WITH
OTHER QUESTIONS 25.60
26. THE NON-ENFORCEMENT OF FOREIGN JUDGMENTS UNDER OFFSHORE
TRUST LAW AND RESTRAINT ORDERS
A. INTRODUCTION*LAST DEFENCE*SPECIAL LAWS
PROHIBITING ENFORCEMENT 26.01
B. TRADITIONAL RULES ON ENFORCEMENT 26.10
XX
CONTENTS
C. OTHER ROUTES TO NON-ENFORCEMENT*PUBLIC POLICY,
COMITY, AND BEYOND 26.27
D. THE RULE ON NON-ENFORCEMENT OF FOREIGN REVENUE,
PENAL, AND PUBLIC PENAL LAW 26.48
E. ENFORCEMENT AND VARIATION POWERS AND THE OFFSHORE TRUST 26.56
F. OBTAINING RESTRAINT ORDERS AGAINST OFFSHORE TRUSTS 26.89
BIBLIOGRAPHY 647
INDEX 651
XXI
|
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| language | English |
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| spelling | Antoine, Rose-Marie Belle Verfasser (DE-588)1089313624 aut Offshore financial law trusts and related tax issues by Rose-Marie Belle Antoine 2. ed. Oxford Oxford Univ. Press 2013 LIII, 667 S. txt rdacontent n rdamedia nc rdacarrier Banks and banking, International / Law and legislation Investments / Taxation Recht Steuer SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025395870&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Antoine, Rose-Marie Belle Offshore financial law trusts and related tax issues Banks and banking, International / Law and legislation Investments / Taxation Recht Steuer |
| title | Offshore financial law trusts and related tax issues |
| title_auth | Offshore financial law trusts and related tax issues |
| title_exact_search | Offshore financial law trusts and related tax issues |
| title_full | Offshore financial law trusts and related tax issues by Rose-Marie Belle Antoine |
| title_fullStr | Offshore financial law trusts and related tax issues by Rose-Marie Belle Antoine |
| title_full_unstemmed | Offshore financial law trusts and related tax issues by Rose-Marie Belle Antoine |
| title_short | Offshore financial law |
| title_sort | offshore financial law trusts and related tax issues |
| title_sub | trusts and related tax issues |
| topic | Banks and banking, International / Law and legislation Investments / Taxation Recht Steuer |
| topic_facet | Banks and banking, International / Law and legislation Investments / Taxation Recht Steuer |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025395870&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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