Offshore Financial Law
Trusts and Related Tax Issues
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10% KEDVEZMÉNY?
- A kedvezmény csak az 'Értesítés a kedvenc témákról' hírlevelünk címzettjeinek rendeléseire érvényes.
- Kiadói listaár GBP 450.00
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203 175 Ft (193 500 Ft + 5% áfa)
Az ár azért becsült, mert a rendelés pillanatában nem lehet pontosan tudni, hogy a beérkezéskor milyen lesz a forint árfolyama az adott termék eredeti devizájához képest. Ha a forint romlana, kissé többet, ha javulna, kissé kevesebbet kell majd fizetnie.
- Kedvezmény(ek) 10% (cc. 20 318 Ft off)
- Kedvezményes ár 182 858 Ft (174 150 Ft + 5% áfa)
Iratkozzon fel most és részesüljön kedvezőbb árainkból!
Feliratkozom
203 175 Ft
Beszerezhetőség
Megrendelésre a kiadó utánnyomja a könyvet. Rendelhető, de a szokásosnál kicsit lassabban érkezik meg.
Why don't you give exact delivery time?
A beszerzés időigényét az eddigi tapasztalatokra alapozva adjuk meg. Azért becsült, mert a terméket külföldről hozzuk be, így a kiadó kiszolgálásának pillanatnyi gyorsaságától is függ. A megadottnál gyorsabb és lassabb szállítás is elképzelhető, de mindent megteszünk, hogy Ön a lehető leghamarabb jusson hozzá a termékhez.
A termék adatai:
- Kiadás sorszáma 2
- Kiadó OUP Oxford
- Megjelenés dátuma 2013. március 28.
- ISBN 9780199693450
- Kötéstípus Keménykötés
- Terjedelem728 oldal
- Méret 253x175x44 mm
- Súly 1388 g
- Nyelv angol 0
Kategóriák
Rövid leírás:
This new edition of the leading comparative work on offshore financial law provides a fresh look at the current legal landscape in this sector offering guidance on complex legal issues and context for matters of practice.
TöbbHosszú leírás:
The discipline of offshore financial law has developed substantially since the first edition of this book was published. The second edition updates the reader with developments in case law and legislation and also covers a more extensive range of offshore jurisdictions including new coverage of Switzerland, Dubai, Hong Kong, Alaska, Nevada, Singapore, and Liechtenstein.
For ease of reference the new edition includes an introductory chapter which gives a summary of the legislative infrastructure in the various jurisdictions. This provides a quick guide to where to find answers on offshore financial law matters. Recognizing the importance of Islamic finance there is now a chapter on the Shari'a Trust in offshore financial law. Other new chapters focus on US 'Offshore' Trusts such as the Nevada and Alaska Trusts and the Foundation trust, a vehicle used in civil jurisdictions.
Considering the impact of the G20 and more recent OECD discussions on confidentiality, disclosure, and tax issues, this new edition brings the reader up to date with the changing regulatory landscape concerning the offshore sector. All practitioners and scholars interested in offshore financial law will find this text to be an essential reference source on the law and practice in this sector.
Offshore Financial Law Trusts and Related Tax Issues is an essential source and a work of interest to both academics and practitioners dealing with a wide range of issues such as trust, finance, taxation, family law, and succession. The topic is analysed exhaustively, systematically, and with clarity I congratulate Professor Rose-Marie Antoine for this important contribution to the legal debate on offshore financial law.
Tartalomjegyzék:
PART I - FUNDAMENTALS OF THE OFFSHORE TRUST
Introduction - The Place of the Offshore Trust in the Offshore Financial Centre
Anatomy and Functions of the Offshore Trust
Special Trust Vehicles
Onshore Offshore Trusts - The United States Example
The Role and Powers of the Offshore Protector
Questions of Legitimacy and the Offshore Trust
Acceptance of the Offshore Trust
PART II - CHALLENGES TO THE OFFSHORE TRUST AND COMMON PITFALLS TO AVOID
Disclosure and Confidentiality Obligations
The Offshore Trust as a Sham
The Law on Fraudulent Conveyances, Creditors and the Offshore Trust
Duties of Trustees in Managing Offshore Trusts
Liability of Third Parties to the Trust
Trusts and Companies - Directors' Liabilities and Trustee Possibilities
PART III - THE OFFSHORE TAX FUNCTION
Assessing the Tax Function of Offshore Trusts
Overview of Statutory Tax Countermeasures against Offshore Trusts
Judicial Engineering of the Tax Function of Offshore Trusts
The Non-Enforcement of Foreign Fiscal Law - Sustaining the Tax Function of Offshore Trusts
The Emergence of Tax Exchange of Information Agreements and Other Treaty Arrangements
Duties of Offshore Trustees in Relation to Tax
PART IV - THE CONFLICT OF LAWS AND THE OFFSHORE TRUST
Transplanting the Common Law Trust - Conflict of Laws and the Acceptance of the Offshore Trust
Jurisdiction over the Offshore Trust
The Proper Law of the Offshore Trust
Recognition of the Offshore Trust in Civil Law Countries
Rights to Succession - Forced Heirs and the Offshore Trust
Capacity to Create the Offshore Trust and Initial Transfers of Assets
The Non-Enforcement of Foreign Judgments under Offshore Trust Law and Restraint Orders