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STEP Journal: June 2019 - Full Issue

  • Foreword - June 2019The special focus of this edition of the STEP Journal is careers, which offers us a chance to look back at our own lives and work in the industry
  • The next stepMark Walley reflects on his first three months as CEO of STEP
  • The ten-year viewMark Fleming offers a review of the key offshore structuring trends in the last decade
  • Age is only a numberMargaret O’Sullivan explains why parents are choosing to wait longer to give children their inheritance
  • Look to windwardMichael Giraud and Simon Hart address the practical implications of Jersey’s new economic substance requirements for trust company businesses
  • How QOZs could drive economic resurgenceGina M Pereira looks at philanthropy’s role in driving the success of opportunity zone investment in the US
  • A matter of timingRebecca Roscoe considers the inheritance tax treatment of contingent interest trusts and the effect of s.31 of the Trustee Act 1925
  • United statesIn 2019, EU Member States are coming together more closely on legislation than ever, finds Helen Swire
  • Discriminatory or not? That is the questionHeather L Thompson and Johannes Gasser discuss the effect of the EU's registers of beneficial ownership
  • Prepare for lift-offXavier Isaac explains what the introduction of trust into the Swiss legal system will mean for the country’s industry
  • Cross-border complicationsÁlvaro Aznar Azcárate and Nicole Gallop Mildon explain how the European Succession Regulation affects Spain/UK cross-border estates
  • The power of threeNicola Saccardo and Gabriele Colombaioni compare the recent Italian tax regimes launched by the government
  • Towards recognitionNuno Cunha Barnabé, Marta Costa and Maria Inês Assis outline Portugal’s tax treatment of foreign trusts
  • 300 years youngOn the 300th anniversary of Liechtenstein’s formation, Alex Baker and Alicia Dimitrova give their take on asset protection in the principality
  • What regulation means for Swiss advisorsMartin Liebi lays out the requirements of new Swiss legislation regulating financial services for practitioners with professional links to Switzerland
  • Excellence AwardsWe are pleased to announce the highest-scoring students from the 1 July–31 December 2018 sittings of all STEP exams and essay routes, and the winners of STEP Canada’s 2018 student awards
  • The STEP PPgDJulian Davies and Nigel Race outline the STEP Professional Postgraduate Diploma in Private Wealth Advising qualification, produced by STEP’s education partner CLT International
  • Building a progressive workplace cultureJenni Hutchinson explains how STEP’s Employer Partners put systems in place to provide their staff with valuable career-development opportunities
  • Cyprus responds to CBI criticismTasos Coucounis sheds light on the recent changes to the Cyprus Investment Programme.
  • Structural integrityEmma Lejeune outlines key wealth management structures provided for in Gibraltarian legislation
  • Trust in Maltese trustsIvan Grech provides a rundown of the Maltese trust industry, 15 years after the introduction of the Trusts and Trustees Act of 2004
  • Dynamism with dynastiesIn an ever-changing and demanding environment, family office advisors play an important role in supporting their clients’ global enterprises. A recent STEP Journal roundtable, sponsored by Highvern, explored how advisors can provide first-rate guidance from inception to succession
  • Will the prenup survive the marriage?Melissa Lesson discusses the treatment of foreign pre-nuptial agreements in English and Welsh divorce cases
  • Coming home (part 2)In the second of a two-part series, Robert D Colvin offers a US perspective on implementing the domestication of a foreign trust structure
  • Clarity for charitiesDavid Dorgan offers a breakdown of the regulatory requirements of charities in Jersey
  • Forex ample?Mar Bonnin-Palmer highlights the impact of exchange-rate movements on the value of international estates
  • Gone, but not forgottenUK tax liability can follow individuals long after they lose UK tax-resident status, writes Hilesh Chavda
  • Book Review: The Supervisory Jurisdiction Over Trust Administration

TQR: June 2019