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  1. Colombian clarification Camilo Cortes, .

    Camilo Cortes reports on recent tax reforms enacted in Colombia, following the ‘unconstitutional’ 2018 reforms

  2. Uncharted waters Sam Dewes, .

    Sam Dewes explores domicile issues for children with same-sex parents in England and wales

  3. Not long for this world Bernadette Carey and Chris Duncan, .

    Bernadette Carey and Chris Duncan on new legislation in the Cayman Islands to assist in estate planning and healthcare decisions

  4. An invested citizen Eleni Drakou, .

    Eleni Drakou analyses the recent changes to the Cyprus investment scheme

  5. A star is (re)born Anjli Finessi, .

    Anjli Finessi discusses the evolution of curacao’s financial services sector over the past five years

  6. Against the clock Jed M Silversmith, .

    Jed M Silversmith explains the US Internal Revenue Service’s tightened reporting obligations for foreign trusts and gifts

  7. Around the world Helen Swire, .

    From issues of residency to compliance with global transparency and reporting initiatives, STEP’s News Editor Helen Swire provides a regional overview for Africa, Israe…

  8. Bonds of affection Luciana Guaspari de Orleans e Bragança and Marina de los Santos Gonçalves, .

    Luciana Guaspari de Orleans e Bragança and Marina Gonçalves detail a landmark court decision for unmarried couples in Brazil

  9. An error in trust Ashley Fife and Randall Krebs, .

    Ashley Fife and Randall Krebs outline Bermuda’s approach to defective trustee appointments

  10. Open for business Evan Hermiston, .

    Evan Hermiston details recent changes to St Lucia’s offshore legislation to comply with OECD and EU Code of Conduct requirements

  11. Who guards the guards? Helen Swire, .

    International standards are seeing a move towards greater alignment. Helen Swire looks at the evolution and importance of global regulatory bodies

  12. A poisoned mind David E Grant, .

    An examination of certain truths and misconceptions concerning fraudulent calumny

  13. Revenue ruling rumbles on Raul-Angelo Papotti and Lorenzo Ferro, .

    An analysis of direct and indirect taxation of trusts in Italy

  14. A profession in rude health The Editors, .

    This edition of the Trust Quarterly Review (TQR) explores the so-called rule in Hastings-Bass and the doctrine of mistake in Jersey; Connecticut’s new uniform trust leg…