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STEP Journal: December 2017 - January 2018 - Full Issue

  • Foreword - December 2017-January 2018Seasons greetings! I like to think that many of you will take this last issue of 2017 with you on your year-end holidays with your loved ones
  • Open seasonGlenn Cowie and Simon Perchard on the global push for transparency
  • Accidents will happenJenny Wilson-Smith warns of the consequences when a trust changes residency accidentally
  • The Informed TrusteeJulie Hutchison introduces a new STEP course which addresses some of the key barriers facing charities today
  • High fliersWe are pleased to announce the highest-scoring students from the 1 January 2017 to 30 June 2017 sittings across all STEP exams globally
  • Life in harmonyGlenn Stephens explains the new exemption test for Canadian life insurance policies, which introduces a more comprehensive, harmonised tax regime
  • The LAP of luxuryStuart Chapell explains the inheritance tax regime applicable to trusts containing life assurance policies
  • Distribution and throwback, part 2Danilo Santucci summarises further strategies to address the US throwback rules
  • Public registers: cui bono?Paolo Panico tracks the progress towards central registers of beneficial ownership across the EU
  • Out of this worldLouise Benjamin delves into Luxembourg’s initiative for asteroid space mining
  • A slice of dolce vitaAndrea Tavecchio and Riccardo Barone discuss taxes on residential property in Italy
  • Rolling out the red carpetAdea Meidani and Rosemary Billard-Moalic on the latest changes to the French income tax act that favour expatriates
  • Game changer for Swiss trusteesSandrine Giroud and Matthias Gstoehl detail the introduction of a regulatory regime for trustees under the Swiss Financial Institutions Act
  • Countdown to JulyPaul Foster Millen and Peter Cotorceanu ask: are US corporate trustees about to be ambushed by FATCA?
  • Trust in transparencyHow can practitioners remain transparent while complying with FATCA and CRS? Rachel Keates examines the challenges
  • Prevention is better than cureMartin Callaghan explains how to comply with the latest UK rules on the failure to prevent the facilitation of tax evasion
  • Upping the antiRupert Clarey and Nick Beresford analyse the EU’s Fourth Anti-Money Laundering Directive and beneficial ownership reporting obligations for trusts
  • The farm, the farmhouse and the RNRBJulie Butler explains how the residence nil-rate band can apply to a farmhouse
  • Succession 2.0Leti McManus and Dr Ariel Sergio Goekmen show how moving family companies forward through IPOs can be dovetailed with succession planning
  • Axe falls on the executorTracy Harris discusses a recent UK court ruling on the removal of an executor
  • The art of lendingAzmina Jasani frames the issues to consider before loaning art to museums
  • International dialogueGlobal reporting requirements and the challenges of supporting multi-jurisdictional clients were the topics of debate at a recent STEP Journal roundtable, sponsored by BDO and held in New York Words: Helen Swire
  • Book review: Advising the Family Owned BusinessBook review: Advising the Family Owned Business

TQR: December 2017