© The Author (2009). Published by Oxford University Press. All rights reserved.
In brief
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Trends and developments |
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British Virgin Islands and Cayman Islands added to OECD white list
Omonike Robinson-Pickering, Walkers
An outline of the background to the inclusion of the Cayman Islands and the British Virgin Islands in the OECD white list and the implications of that inclusion.
Israel—the implementation of the taxation of trusts law
Alon Kaplan, Advocate and Lyat Eyal, Advocate, Alon Kaplan Law Firm
An outline of the implementation of reporting requirements under Trust Taxation Law and the delays caused by the requirement to
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Articles |
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Bermuda—the Perpetuities and Accumulations Act 2009
Bermuda abolishes the rules against perpetuities and accumulations
Enforcement of foreign judgments in Liechtenstein
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Case notes |
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In Re Robert Palmer's estate
Receivers and revocable trusts reserved powers cannot be exercised against the will of the settlor: TMSF v Merril Lynch Bank and Trust Company (Cayman) Limited, 26 June 2009
The nature of trust of the powers of a protector and the impact of a conflict of interest: Representation of Centre Trustees [2009] JRC 109
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In focus: Succession and Forced Heirship |
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Onshore: Canada
Offshore: Commonwealth of The Bahamas
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