Welcome to July’s STEP Journal. This issue contains a focus on Asia Pacific, Continental Europe and another on contentious trusts and estates. All jurisdictions need to be capable of dealing with disputes, of course, but the experience of acrimonious and litigious situations for clients, trustees and advisors undoubtedly varies, at least in part, as a consequence of where the litigation ensues.
Martina Moscardi outlines an EU regulation that establishes a European Account Preservation Order procedure to facilitate cross-border debt recovery in civil and commercial matters.
Mark Savage and Martin Callaghan discuss the status of UK non-doms under the intergovernmental agreements between the UK and the Crown Dependencies and Overseas Territories.
Susanne Thonemann-Micker and Jan-Lukas Lüken consider if a deed of variation executed under English and Welsh law is a comparable legal instrument under German inheritance and gift tax law.