STEP Journal

Journal cover

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.

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Regional Focus
Hao Wang
Hao Wang outlines the tax liabilities that arise when real estate is placed in a Chinese private trust.

Issue Focus
Sandra Meade and Marc Westlake
Sandra Meade and Marc Westlake discuss post-death planning options for a UK estate with Irish beneficiaries.

Special Feature
Malcolm Couch
Malcolm Couch anticipates future trends in international taxation.

New Developments
Richard Frimston
Where there is a will, there is a choice. How valid is that? asks Richard Frimston TEP

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