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Herbert Smith Freehills LLP | Australia | 2 Jun 2022

Trust Resettlement Series: Amending the trust deed

Resettlement risk continues to be one of the most significant risks that trustees and beneficiaries need to manage in the administration of trusts of…
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A G Paphitis & Co | Cyprus | 5 May 2022

Trusts and trustee services in Cyprus

Seeking competent planning advice is key when choosing the best structure for a trust, as well as managing and administrating it, in accordance with the International Trusts Law of 1992 to 2013. When structuring a trust, both asset wealth protection and estate planning options should be considered. Cyprus trusts also offer unique tax advantages, and there is a wide network of double taxation......
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Wilson Harle | New Zealand | 1 Mar 2022

Review of dishonest assistance and knowing receipt in New Zealand

The torts of dishonest assistance and knowing receipt have long been recognised in the New Zealand courts. Further case law on the issue can be expected, particularly given the financial strain experienced by many businesses throughout the pandemic. This article provides a summary of dishonest assistance and knowing receipt, informed by the New Zealand High Court's analysis in Scott v ANZ......
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Ogier | Cayman Islands | 24 Feb 2022

Cayman Islands trusts: forms, applications, taxation and creation

This article is part of a series that aims to assist parties that are considering creating a trust in the Cayman Islands. It is intended to provide a summary of the main legal requirements and general principles applicable to the establishment and administration of trusts. In particular, it looks at the different forms a trust can take, the practical applications of Cayman trusts, and......
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Ogier | Guernsey | 27 Jan 2022

Guernsey blessing applications

Trustees in Guernsey are provided with a multitude of powers under the Trusts (Guernsey) Law 2007, and such powers are often extended further by way of the trust deed. A blessing of the Royal Court can provide comfort to a trustee that it has exercised its decision-making appropriately, and that it has taken into account all of its fiduciary and legal obligations. This article discusses the......
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RPC | United Kingdom | 18 Jan 2022

High Court finds that cryptocurrency exchange arrangement was not trust

The High Court decided that no trust could arise where two parties had agreed to an exchange of cryptocurrencies (in essence a sale and repurchase agreement), as the essential economic reciprocity precluded the existence of any trust. In the context of a worldwide freezing order, the Court, however, also decided that a personal fiduciary claim against a party holding cryptocurrency in respect......
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MME Legal Tax Compliance | Switzerland | 14 Jan 2022

Introduction of a Swiss trust

The Federal Council aims to implement a legal basis for the establishment of a Swiss trust and opened the consultation process at its meeting on 12…
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Cyril Amarchand Mangaldas | India | 13 Jan 2022

Gifts of brand to family trusts are not taxable

Family trusts in India have become a widely popular tool not only for succession and estate planning but also for managing assets and investments. However, contributing or settling existing assets into such trusts may pose some challenges, especially on account of certain tax provisions. In a recent case, such an issue came before the Mumbai Income Tax Appellate Tribunal, in which the tax......
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MME Legal Tax Compliance | Switzerland | 13 Jan 2022

Einführung eines Schweizer Trusts

Der Bundesrat will die rechtliche Grundlage für die Errichtung eines Schweizer Trusts schaffen und hat an seiner Sitzung vom 12. Januar 2022 die…
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Rato, Ling, Lei & Cortés Advogados | Macau | 16 Dec 2021

Macau Trust Law in progress

A draft Trust Law was recently introduced to the Legislative Assembly of the Macau Special Administrative Region. The draft aims to promote the development of trust activities by establishing a legal framework for trusts and regulating, in particular, the establishment and extinction of trusts, trust property, and the capacity, rights and duties of trustors, trustees and beneficiaries.
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