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English
Oxford University Press
31 October 2013
Rooted in the civil law systems of continental Europe, where foundations originally served mainly charitable purposes, the private foundation is an innovative development in common law jurisdictions. More and more jursidictions are introducing private foundations as an alternative to trusts and practitioners are increasingly asked to advise clients on the intricacies of the developing law and the differences between jurisdictions.

Private Foundations World Survey is the first survey book to consider comprehensively private foundations law and practice in each of the key jurisdictions. With a unique questionnaire format and summary factsheet for easy reference, it examines all the fundamental aspects of setting up and maintaining a private foundation, with reference to relevant legislation and case law. The two expert editors, along with a team of leading international practitioners, cover an exhaustive range of topics, including protectors, taxation, alternatives to private foundations, forced heirship, divorce, asset protection, and migration of private foundations as well as anti-money laundering and KYC requirements.

Alongside 21 jurisdiction-specific chapters (which include jurisdictions where the law is still developing, as well as those with more established systems), the book contains general chapters on the uses of foundations and taxation issues in the UK and US. It thus provides readers with all the information they need to confidently assess and advise on any aspect of private foundations law.
Edited by:   , , , ,
Imprint:   Oxford University Press
Country of Publication:   United Kingdom
Dimensions:   Height: 252mm,  Width: 175mm,  Spine: 39mm
Weight:   1.194kg
ISBN:   9780199651948
ISBN 10:   0199651949
Pages:   610
Publication Date:  
Audience:   Professional and scholarly ,  Undergraduate
Format:   Hardback
Publisher's Status:   Active

Dr Johanna Niegel joined Allgemeines Treuunternehmen (ATU) in 1999 and has specialized in international private foundations and trusts ever since. She has edited the annual special edtion of OUP's Trusts & Trustees journal, Private foundations: A World Review, since its inception in 2004. Johanna took a doctorate in law at the University of Vienna Law School, Austria, and graduated with a master's degree from Columbia University School of Law, New York, having obtained a Fulbright scholarship. She was named a Harlan Fiske Stone Scholar and holds the Parker School Recognition of Achievement with Honors in International and Foreign Law. Johanna is a full member of STEP and currently serves on the board of Verein STEP in Berne as well as sitting as Chairman of the Vaduz Centre of STEP Switzerland and Liechtenstein. Richard Pease has been offering legal counsel for two generations of private clients as a partner at Lenz and Staehelin, where he has practised for over 35 years. He holds an LLM in International Law from the University of Cambridge. Richard is a Member of the Academy of Trust and Estate Law and was Worldwide Chairman of STEP in 2006-7. He currently serves as Vice-President of STEP Worldwide and is a founder member and Emeritus Committee Member of the International Tax Planning Association.

Reviews for Private Foundations World Survey

The practitioner and the academic will find this survey of great use. The contributors, well known practitioners in each jurisdiction, have assisted the editors in providing an important and fundamental advance in comparative knowledge of private foundations. * John Goldsworth, Offshore Investment * This book provides an extremely helpful comparison of the features of foundations in 21 countries around the world. ... I recommend this book wholeheartedly as a compilation of the sources of the developing jurisprudence on foundations from jurisdictions around the world. The work has been compiled by a series of authors who thoroughly understand the significance of this development in a world that has to be flexible and also more adaptive to the needs of clients, who want to balance provision for succession to businesses or wealth with maintaining influence over the control of the structure. The practitioner and the academic will find this survey of great use. The contributors, well known practitioners in each jurisdiction, have assisted the editors in providing an important and fundamental advance in comparative knowledge of private foundations. The detail to which we are exposed and the discussion will stimulate further thought and out of the controversial points which will arise will develop a greater understanding of the unique multilegislative basis of private foundations and the reasons for controversial. * John Goldsworth, Offshore Investment * I recommend this book wholeheartedly as a compilation of the sources of the developing jurisprudence from jurisdictions around the world. The work has been compiled by a series of authors who thoroughly understand the significance of this development in a world that has to be more flexible and also more adaptive to the needs of clients, who want to balance provision for succession to businesses or wealth with maintaining influence over the control of the structure. * Martyn Gowar, Society of Trust and Estate Practitioners Journal *


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