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  1. Double trouble Leonardo Almeida, .

    Leonardo Almeida reviews the double-taxation treaties governing cross-border successions in the EU, and calls for greater harmonisation.

  2. Foreign settlor trusts: regime change Meir Linzen and Guy Katz, .

    Meir Linzen and Guy Katz outline the Israel Tax Authority’s proposed tax settlements for foreign settlor trusts.

  3. The downsides of stepping up Alon Kaplan, Lyat Eyal and Shai Dover, .

    Alon Kaplan, Lyat Eyal and Shai Dover consider the tax implications for Israeli residents of requesting a step-up in relation to inheritances and gifts from abroad.

  4. Israel’s foundation Benjamin Grunberg, .

    Benjamin Grunberg looks at the hekdesh, Israel’s take on foundations.

  5. High stakes Dawn Goodman, .

    Dawn Goodman, winner of STEP’s Trusted Advisor of the Year award for 2013, talks to Sally Percy about private client litigation and working with families in crisis.

  6. Buzzkill for the taxman Georgia Bedworth, .

    In light of the taxpayer victory in Buzzoni v HMRC, Georgia Bedworth reviews the UK reservation of benefit provisions.

  7. Liechtenstein’s trust transplant Professor Dr Francesco A Schurr TEP, .

    Professor Dr Francesco A Schurr examines the Liechtenstein law of trusts, 88 years after the principality imported the concept from the common-law world.

  8. The Swiss role in FATCA Peter Cotorceanu and Quan Nguyen, .

    Peter Cotorceanu and Quan Nguyen consider which FATCA rules apply to Swiss trust companies and their trusts.

  9. Imperfect harmony Sangna Chauhan and Michael Wells-Greco, .

    Sangna Chauhan and Michael Wells-Greco ask whether the EU Succession Regulation will achieve its goal of promoting greater coherency in cross-border succession law.

  10. Unsettling questions Ian Watson, .

    Ian Watson considers the treatment of US revocable trusts in the UK.

  11. Carving up marital assets Caroline Wright, Christopher Butler, Walter Bottger and Monique Fauchon, .

    In this comparative article, the authors provide an overview of the financial consequences of divorce, prenuptial agreements and the death of a spouse in England and Wale…

  12. A say on pay Marie Flegbo-Berne, .

    Marie Flegbo-Berney reviews the new Swiss regulation on compensation within listed companies.

  13. A two-way street Ralph Thiede, .

    Ralph Thiede reviews the tax-planning opportunities under the Liechtenstein and UK double-taxation treaty.

  14. Dutch trust substitutes Anneke Vrenegoor, .

    Anneke Vrenegoor outlines Dutch legal structures similar to trusts.

  15. Trustees de son tort Amanda Edwards, .

    Amanda Edwards highlights the potential consequences of defects in trustees’ deeds of retirement, including the invalid appointment of successors.

  16. Meeting expectations John Harper, .

    John Harper takes a critical look at the role of chairperson and offers some practical advice.

  17. STEP’s new CPD policy Val Cox, .

    Val Cox explains the three core principles underpinning the revamped policy.

  18. Life insurance: an industry in flux The Editor, .

    How is the life insurance industry faring in the new era of compliance and transparency? And what are the challenges and opportunities that lie ahead? A panel of experts …

  19. To serve and protect? Dmitry A Pentsov, .

    Russian settlors, wary of the trust concept, may be tempted to appoint Swiss protectors with broad powers to safeguard their interests. But such a strategy is not without…

  20. Foreword, Volume 22, issue 5 Nicholas Dale, .

    Considering Switzerland’s size, articles in the world press on the subject of its finance industry or political landscape appear with disproportionate frequency.