We work with authors to publish certain titles that are of interest to our members. Members are eligible for discounts on these titles.
If you would like to order a STEP Book, please follow the instructions for the relevant item below.
- STEP Accounting Guidelines, 3rd Edition (2018)
Author - Jonathan Cooke TEP
STEP Accounting Guidelines for the Preparation of Trust and Estate Accounts in England & Wales is an essential handbook for all practitioners who prepare trust and estate accounts. It provides material and commentary to enable professionals to produce accounts that meet the special needs of trustees, personal representatives and their beneficiaries. The second edition was written as a supplement to the first edition for those practitioners who wished to explore the subject in greater depth and learn more about the process of preparing accounts, and this third edition is an updated version of that. It includes examples of tax returns and tax deduction certificates that would be prepared based on the specimen accounts. These are available to download here
These Guidelines have been prepared with the authority of the STEP England & Wales Committee and cover the needs of trust and estate practitioners in England and Wales. Nevertheless, practitioners from jurisdictions with similar laws and practices may also find them useful.
- A Practical Guide to Transfer of Trusteeships, 3rd edition (August 2017)
Editors - Richard Williams TEP, Arabella Saker TEP and Toby Graham TEP
Price: STEP members - GBP88 Non-members: GBP110
Non-members - Order now via the Globe website
Members - email Nicola Hornsby on firstname.lastname@example.org with your membership number to order
This text, first published by STEP in 2007 and now in its third edition, reviews the difficulties that rise on the transfer of trusteeships, particularly in respect of the negotiation of indemnities, and sets out a suggested approach. It contains:
- a core section dealing with trusts governed by English law;
- jurisdictional chapters, which explain the differences under local law for trusts governed by the laws of The Bahamas, Bermuda, the British Virgin Islands, the Cayman Islands, Guernsey, Hong Kong, the Isle of Man, Jersey, New Zealand and Singapore;
- precedent deeds of change of trustee for each of those jurisdictions;
- a detailed drafting commentary;
- a U.S. commentary which outlines general principles involved in the transfer of trusteeships of U.S. trusts and general tendencies among states, with a particular focus on the trusteeship laws of the State of New York; and
- a table of references listing the statutes and cases, for ease of reference.
The text is an essential reference work for any legal practitioners, trust company professionals and others involved in advising on the transfer of trusteeships.
Cross-Border Wealth Planning through Liechtenstein: The new tax regime, arrangements within the United Kingdom and international tax agreements
Authors - Ralph Thiede and Mark Summers
Price - CHF30 (including P&P)
This book provides a comprehensive overview of the new domestic taxation rules in Liechtenstein and the cross-border tax principles implement under the UK-Liechtenstein double-tax agreement and the Liechtenstein Disclosure Facility.
To order email the STEP office in Zug: email@example.com
- Deconstructing National Blacklists (2005)
Deconstructing National Tax Blacklists reveals that the blacklists operated by large and powerful countries against smaller and weaker ones are often based on arbitrary criteria and not objectively justified.
Blacklists may simply be copied between countries without revision or drawn from lists compiled by international organisations for other purposes; and even when initially based on a clear methodology, they are rarely updated to take account of changed circumstances. Deconstructing National Tax Blacklists should cause the exponents of blacklists to rethink their approach and end discrimination against smaller states.
This publication is available to read free of charge: Deconstructing National Tax Blacklists
Developing a Global Agenda (2014)
Published by - STEP in association with Bloomsbury Professional and edited by Richard Pease
Developing a Global Agenda draws together expert insight and analysis on many of the key themes from the inaugural Congress; from international developments in transparency and compliance, to challenges and opportunities brought by technology, the changing global demographic, and an increasingly global client base.
Family Offices: The STEP Handbook for Advisers (second edition, May 2019)
Consulting editor - Barbara Hauser
Price - STEP member GBP140, non-member GBP175
Prepared in association with STEP, this new edition of Family Offices features updated chapters from key players in the field including Sandaire, Pitcairn and Farrer & Co. This practical guide steers readers through the family office model, from its inception to the final stage in its 'life cycle'. The second part of the book explores the increasing number of important jurisdictions and features chapters on Australia, Bermuda, Canada, the Gulf region, Hong Kong, India, Israel, the Netherlands, Singapore, Switzerland, the United Kingdom and the United States. Whether you are a professional practising in the family office sphere or a new entrant to this diverse and challenging arena, this comprehensive publication provides essential insight into all aspects of the family office world.
Review of the first edition: "With the publication of Family Offices: The STEP Handbook For Advisers, the Editors have raced ahead of rivals in the world of family office scholarship.’" Melissa Langa TEP, Managing Director at Bove & Langa, PC in Boston, Massachusetts.
Member - Get a 20% discount on your order
Non-members - Order online
- Towards a Level Playing Field (2003)
Corporate Vehicles in Cross-Border Transactions, 2nd Edition
A review commissioned by the International Trade and Investment Organisation and the Society of Trust and Estate Practitioners. Conducted by Stikeman Elliot.
This publication is available to read free of charge: Towards a Level Playing Field: Regulating Corporate Vehicles in Cross-Border Transactions, 2nd edition
- Towards Greater Fairness in Taxation: A Model Taxpayer Charter
Authors - Michael Cadesky TEP, Ian Hayes, David Russell QC TEP
In this Preliminary Report, AOTCA, CFE and STEP have collaborated on the development of a Model Taxpayer Charter. The provisions were derived from a survey of taxpayer rights and responsibilities in 37 countries, collectively representing over 73 per cent of world GDP. The overriding purposes of the Charter are to foster a relationship of mutual trust, respect and responsibility between taxpayers and the State, regarding taxpayers' obligations to the State; and, on behalf of the State as to the rights of taxpayers, to codify certain duties of the tax administration. Through these means, it is suggested that it will reduce the costs of compliance, increase the quality and efficacy of willing compliance, and ensure that all taxpayers are treated equally and without bias or preference.
- Trust Taxation in Switzerland
Price - within Switzerland: CHF10 (including VAT, P&P) The rest of the world: CHF20 (including P&P)
This booklet is the result of cooperation between all the STEP Branches and Centres in Switzerland and Liechtenstein, and includes STEP's translation of Circular Letter No. 30, of the Swiss Conference for Tax Matters, as well as a commentary thereto, and a bibliography of related books and publications in various languages.
To order your copy please email the STEP office in Zug: firstname.lastname@example.org