Back Issue Archive
STEP Journal: August-September 2013
- From the Editor - Aileen Barry introduces STEP Journal August/September 2013 issueAileen Barry reveals this issue’s regional concentration, professional development focus and feature highlights.
- The right to privacyMartyn Gowar rails against governments’ willingness to surrender the intimate financial details of their own citizens.
- Has Windsor stormed Edinburgh Castle?Richard Frimston continues his discussion of same-sex marriage, nationality and domicile.
- Order of successionKira Egorova and Ekaterina Vasina analyse the limitations on testators under Russia’s inheritance law.
- A global member of a global SocietySTEP board member Edward Buckland speaks to Hannah Downie about the three big challenges ahead: Generation Y, branch development and regulation.
- A toast to the next five yearsRosemary Marr, Chair of the Professional Development Committee, introduces the professional development focus.
- Constant improvementThe Professional Development team at STEP reveal what’s in the CPD pipeline for the rest of 2013.
- Under the bonnetAn update on the inner workings of the education programme, from STEP’s training partner, CLTI.
- Part of the family - Interview with AVC in Working With Family Offices course authorsAs STEP launches its new Advanced Certificate in Working With Family Offices, Hannah Downie catches up with the authors of the course, Anthony Brewis and Michael Oliver, to discuss the rationale for the course and why it should be of interest to STEP members.
- Exempt interest round-upAmanda Edwards journeys through ISAs, injury awards and pension mis-selling to reveal the key exceptions.
- Spoilt for choiceJohn Harper looks at the factors to consider when choosing a corporate or trust jurisdiction.
- From Tijuana to the penguins of Patagonia Klemens Zeller provides an overview of trust and estate issues in Latin America.
- Navigating the grey zone Myriam Bril looks at transparency rules and exchange of information mechanisms in Latin America.
- The true cost of relocationSteven L Cantor and Saulo R Perez plan for Latin American executives relocating to the US
- A first for ArgentinaJavier Enrique Ayuso and Ezequiel Lipovetzky discuss the Argentine tax authority’s recent opinion relating to Liechtenstein foundations.
- Very modern vehiclesBarbados has recently enacted legislation allowing the creation of private trust companies and foundations. Tara E Frater explores the legal regimes behind these new structures.
- Trust in control
- Forgotten gemCarlyle K Rogers analyses Anguilla’s underused trust regime.
- Leading the wayDr the Honourable D Orlando Smith OBE, the BVI’s Premier and Minister of Finance, speaks to Hannah Downie about the financial services industry and the BVI’s role in the global economy.
- A sting in the tailHarry Joffe revisits racially discriminatory clauses in South African trusts.
- The new framework Meir Linzen, Alon Kaplan and Guy Katz outline Israel’s changes to the taxation of trusts.
- Hey presto Nicholas Le Poidevin examines the UK Supreme Court’s judgment in Prest v Petrodel Resources Ltd.
- Bold rhetoricFiona Fernie and Dawn Register report on the G8 summit.
- The tax agent strategyJenny Cowles discusses HMRC’s proposals for a new way of working with tax practitioners.
- Book Review - STEP Accounting Guidelines (second edition)Paul Seal, STEP Board Treasurer reviews the 2nd Edition of STEP Accounting Guidelines.
