Back Issue Archive
STEP Journal: August-September 2012
- Web exclusive: The Liechtenstein connectionThe amendment to the UK tax information exchange agreement that signifies the latest change in the Liechtenstein Disclosure Facility.
- Beneficiaries we know – or do we?The challenges of dealing with beneficiaries. We can choose our clients, but we get landed with the beneficiaries whoever they are...
- Connections of the closest kindEU succession regulation, the US and the choice of national law.
- Security questionsThe salient features of Luxembourg securitisation vehicles.
- One small step, one giant leapAs STEP comes of age, its President reflects on the early days and why the Society was waiting to happen.
- Always moving forwardSTEP's range of qualifications is growing, and with it grow opportunities for personal and career development.
- Stripping off – investment styleA closer look at Separate Trading of Registered Interest and Principal Securities.
- CGT exemptionsAn explanation of capital gains during the administration period.
- Cram and exam, or real CPD?Useful study tips for students preparing for STEP exams.
- Advice across the bordersA discussion with Tony Fulton about the recently launched STEP Advanced Certificate in International Succession and Probate.
- Thriving in CaymanHighlights from the STEP Caribbean Conference 2012.
- The stars come outDrafting a Cayman Special Trusts Alternative Regime trust.
- Bridging the gapLegal assignments of intangible property into British Virgin Islands trusts.
- Open for business - Interview with The Bahamas Minister of Financial Services An interview with L Ryan Pinder MP, Minister of Financial Services for Commonwealth of The Bahamas.
- Blame the FrenchTrust reporting (and more) in the Paris of South America.
- Freedom of informationRecommendations for Mexican investors in the US in light of the latest tax rules.
- Estate planning in ColombiaHow legal developments in Colombia are affecting estate planning.
- Opportunities aboundA consideration of the economic and policy changes occurring in China, and how companies can benefit from the numerous business opportunities to be found there.
- Ogier in China: a case study
- Driving offshore successA look at the significant role that China is playing in the development and growth of major offshore finance centres.
- Big CATs and new ActsAn overview of the Irish discretionary trust tax regime, including the Finance Act 2012.
- Equity to the rescueThe Shinorvic Trust Case and the application of an English principle in Jersey.
- Investment strategyA discussion of asset allocation amid volatile markets, low interest rates and high government debt.
- Other people's moneyAn examination of how the UK's Proceeds of Crime Act 2002 extends to trust funds.
- Conference round-up - STEP Geneva Conference 2012A review of STEP Geneva Conference held on 7 May 2012, when Switzerland was at the centre of several major international controversies in the wealth-management industry.
- Taxation of Non-Residents and Foreign Domiciliaries (11th Edition)A review of Taxation of Non-Residents and Foreign Domiciliaries (11th Edition) by James Kessler QC.
