جزییات کتاب
The only book with a focus on offshore trusts Covers all aspects of offshore financial law, including tax, for a comprehensive understanding of the issues Topic based and comparative approach provides detailed analysis of case law, legislation, and treaties from both an offshore and onshore perspective Tackles complex areas such as conflicts of laws New to this edition New chapter on the US 'Offshore' Trusts such as the Nevada and Alaska Trusts New chapter on the Shari'a Trust in offshore financial law New chapter on the civil law foundation trust Coverage of the EU Savings Directive and developments in Jersey law (ie the No 5 Amendment) Analysis of the UK Tax amnesty, private trust companies, tax information agreements, and signed exchange of information agreements More detailed discussion of Latin American and European use of the offshore trust 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.Readership: Trusts, tax, and offshore finance specialists in the UK and worldwide; practitioners, judges, academics, post-graduate students, bankers, government regulators, and international financial regulators (OECD/ World Bank/ IMF). Rose-Marie Antoine, Professor of Labor Law and Offshore Financial Law, The University of the West IndiesProfessor 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.