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  1. A call to action Edward Buckland, .

    New worldwide Chair Edward Buckland TEP has assumed responsibility for STEP at a pivotal point in the industry’s history. Here, he discusses strategy: how STEP will dea…

  2. Forum feud Patrick Hamlin and Sharon Ser, .

    Patrick Hamlin and Sharon Ser discuss a Hong Kong ruling on the appropriate forum for divorce proceedings between a German couple, and the status of their prenuptial and …

  3. The year of the trust Hao Wang, .

    Trusts are being set up at a phenomenal rate under Chinese trust law – 11 years after China’s trust legislation came into effect. Hao Wang explains why.

  4. En garde! Byron Cannon, .

    Byron Cannon reviews a recent decision of the New South Wales Court of Appeal that highlights the importance of vigilance and awareness when taking instructions for the p…

  5. What gives? Emma-Jane Weider and Morgan Kainth, .

    Emma-Jane Weider and Morgan Kainth discuss the changing philanthropic environment.

  6. Political intelligence at work Val Cox, .

    Val Cox ponders political intelligence, one of the many skills that members can learn more about via STEP’s CPD Centre.

  7. Gifts from beyond the grave Maria Elena Hoffstein and Brenda Lee-Kennedy, .

    Maria Elena Hoffstein and Brenda Lee-Kennedy contemplate a new era for post-mortem philanthropy in Canada.

  8. Swiss-made foundations Suzanne Wettenschwiler, .

    The Swiss tax-exempt charitable foundation is attractive, cost-efficient and easy to run, with limited formal requirements, provided none of its funds revert in any manne…

  9. Beaten at charades Helen Dervan, .

    Helen Dervan reviews a recent New Zealand High Court decision that found a trust settled by the corporate trustee was a sham.

  10. Show and tell Stefano Loconte, .

    Stefano Loconte discusses Italy’s new voluntary disclosure procedure for overseas assets.

  11. Tax relief gone wrong Amanda Edwards, .

    Amanda Edwards explains how a claim for loss on sale of land relief following a death can sometimes result in a larger tax bill.

  12. A new trust law for Scotland? Ian Macdonald, .

    Ian Macdonald considers the Scottish Law Commission’s recommendations for reform of trust law.

  13. Stay and pay Fiona Fernie, .

    The statutory residence test came into force in the UK in April 2013. Fiona Fernie considers some practical examples.

  14. Employee trust incentives Robert Postlethwaite, .

    Robert Postlethwaite considers a new capital gains tax exemption for private company owners who sell to an employee ownership trust, and a connected income tax benefit fo…

  15. A helping hand Irina Francken-Medvedeva, .

    Dr Irina Francken-Medvedeva explains how the philanthropic environment in Asia Pacific stands to benefit from the greater involvement of professional advisors.

  16. Still going strong Frédéric Rochat, .

    Frédéric Rochat on Swiss wealth management in changing times.

  17. Let the light shine? Paul Seal, .

    ‘Fiscal transparency’ is the current political mantra, but when is tax transparency oppressive? Paul Seal considers.

  18. Happy business families Michael Giraud and Dale McNutt, .

    Michael Giraud and Dale McNutt offer trustee strategies for ensuring long-term harmony between those involved in a family business.