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Trusts & Trustees Advance Access originally published online on May 25, 2009
Trusts & Trustees 2009 15(5):268-272; doi:10.1093/tandt/ttp061
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© The Author (2009). Published by Oxford University Press. All rights reserved.

In brief

The first 150 words of the full text of this article appear below.


   General articles
 
As you like it or measure for measure? Private foundations as an alternative to trusts
Paolo Panico, Adjunct Professor of International Business, University of Modena, Italy

The appeal of private foundations lies in their ‘legal personality’. Private foundations managed under the founder's instructions may sooner or later fall prey to a ‘substantive sham’ argument. Private foundations may be a valid alternative to trusts wherever the personal nature of the trustee's liability proves to be problematic in the light of structuring requirements, such as in dealings with third parties.

The Foundation as a trust substitute under US Federal Tax Law
Anthony Viegas-Haws, Associate, Baker & McKenzie Zurich

The ‘common law trust’ is often misunderstood in civil law jurisdictions. Civil law jurisdictions have their equivalent institutions, most notably the foundation. Although the foundation may fulfil similar planning objectives, there are several important distinctions between foundations and common law trusts. These distinctions make it difficult from a US federal income tax perspective to classify the foundation as either a business entity or a trust.

(Still) unknown land? The international dimension of foundations in Europe
Tobias Vahlpahl, Research Associate and . . . [Full Text of this Article]

Estate trust management in Russia—an excursion into the Russian law of succession

   Jurisdiction-specific articles
 
Anguilla: the Anguilla Foundation Act—opportunities and threats, and the global financial crisis in perspective
Antigua and Barbuda: the International Foundations Act 2007—anything new?
Austria: private foundation—tax planning strategies for international family offices
The Bahamas: a comparison of trusts and foundations
Canada: recent developments for private foundations
Gibraltar: foundations—a company limited by guarantee
Isle of Man: foundations
Italy: charitable trusts and private foundations
Italy: trusts and foundations as financial vehicles for the newly established ‘AIM Italia’
Jersey: the foundation—key concepts and principles
Liechtenstein: the reform of foundation law
Malta: developments relating to foundations
The Netherlands: Johan Cruijff (foundation) plays in parliament!
The Netherlands Antilles: the end of the Private Foundation and the beginning of the Curacao private foundation
Panama: reasons for the popularity of private interest foundations
San Marino: private foundations—a hidden secret?
St. Kitts: how to choose from the menu of foundation jurisdictions, a reality check
Switzerland: estate planning with foreign family foundations—an assessment of the conflict of law and tax issues arising
Switzerland: charitable giving and taxation of charities

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