Overview

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.

Full Product Details

Author:   Rose-Marie Antoine (Professor of Labor Law and Offshore Financial Law, The University of the West Indies)
Publisher:   Oxford University Press
Imprint:   Oxford University Press
Edition:   2nd Revised edition
Dimensions:   Width: 17.50cm , Height: 4.50cm , Length: 25.30cm
Weight:   1.388kg
ISBN:  

9780199693450

ISBN 10:   0199693455
Pages:   728
Publication Date:   28 March 2013
Audience:   College/higher education ,  Professional and scholarly ,  Postgraduate, Research & Scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   To order  
Stock availability from the supplier is unknown. We will order it for you and ship this item to you once it is received by us.

Table of Contents

PART I - FUNDAMENTALS OF THE OFFSHORE TRUST 1: Introduction - The Place of the Offshore Trust in the Offshore Financial Centre 2: Anatomy and Functions of the Offshore Trust 3: Special Trust Vehicles 4: Onshore Offshore Trusts - The United States Example 5: The Role and Powers of the Offshore Protector 6: Questions of Legitimacy and the Offshore Trust 7: Acceptance of the Offshore Trust PART II - CHALLENGES TO THE OFFSHORE TRUST AND COMMON PITFALLS TO AVOID 8: Disclosure and Confidentiality Obligations 9: The Offshore Trust as a Sham 10: The Law on Fraudulent Conveyances, Creditors and the Offshore Trust 11: Duties of Trustees in Managing Offshore Trusts 12: Liability of Third Parties to the Trust 13: Trusts and Companies - Directors' Liabilities and Trustee Possibilities PART III - THE OFFSHORE TAX FUNCTION 14: Assessing the Tax Function of Offshore Trusts 15: Overview of Statutory Tax Countermeasures against Offshore Trusts 16: Judicial Engineering of the Tax Function of Offshore Trusts 17: The Non-Enforcement of Foreign Fiscal Law - Sustaining the Tax Function of Offshore Trusts 18: The Emergence of Tax Exchange of Information Agreements and Other Treaty Arrangements 19: Duties of Offshore Trustees in Relation to Tax PART 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 21: Jurisdiction over the Offshore Trust 22: The Proper Law of the Offshore Trust 23: Recognition of the Offshore Trust in Civil Law Countries 24: Rights to Succession - Forced Heirs and the Offshore Trust 25: Capacity to Create the Offshore Trust and Initial Transfers of Assets 26: The Non-Enforcement of Foreign Judgments under Offshore Trust Law and Restraint Orders

Reviews

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. * Piergiuseppe Pusceddu, Trusts & Trustees *

`Review from previous edition This book will be of considerable interest to a wide range of legal academics and practitioners...Finance lawyers will find this book to be an authoritative source of information on offshore trusts and a convenient tool for comparing the competing versions of offshore trusts on offer.' JIBLR

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. Piergiuseppe Pusceddu, Trusts & Trustees

Review from previous edition This book will be of considerable interest to a wide range of legal academics and practitioners...Finance lawyers will find this book to be an authoritative source of information on offshore trusts and a convenient tool for comparing the competing versions of offshore trusts on offer. JIBLR

Author Information

Professor Rose-Marie Antoine is the Professor of Labor Law and Offshore Financial Law at the University of the West Indies. A Cambridge and Oxford scholar, Professor Antoine lectures at Case-Western Reserve USA, consults for governments and international organizations, and drafted the Labor Code of Saint Lucia and the CARICOM Harmonization of Labor Law Report, the blueprint for CARICOM labour reform.

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