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STEP Journal February 2019

Welcome to the February edition of the STEP Journal, which has a regional focus on Asia Pacific and an issue focus on philanthropy and charity. This issue contains STEP’s views on the proposed update to probate fees in England and Wales; an exploration of the need for beneficial ownership registers in New Zealand; a look at the culture and practice of Shari’a-compliant philanthropy; and an introduction from STEP's new worldwide Chair, Simon Morgan, in which he offers his views on the future of our ever-changing industry.

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Features
Dr Irina M Francken TEP is Director at IN Fiduciary Services Group and a member of the STEP Philanthropy Advisors SIG Steering Committee.
Dr Irina Francken explains why philanthropy advisors should emphasise the importance of impact return in clients' social enterprises.
Regional Focus: Asia Pacific
Matthew Marcarian TEP is the Principal at CST Tax Advisors, Sydney, and a Director of CST International, and Boon Tan TEP is the Director of CST Tax Advisors, Singapore.

The road to Oz

Matthew Marcarian and Boon Tan outline the local taxation laws that apply to trust beneficiaries relocating to Australia.
Issue Focus: Philanthropy and Charity 
Diana Hamade TEP is an Attorney-at-law and founder of Law-Office of Diana Hamade, Dubai, UAE, and Suzanne M Reisman TEP is a private client lawyer and founder of Law Offices of Suzanne M Reisman, London.

Articles of faith

Diana Hamade and Suzanne M Reisman offer an international perspective on the culture and practice of Shari'a-compliant philanthropy.

Regional Focus: Asia Pacific
Graeme Frewin TEP is a Manager at Perpetual Guardian, Wellington

Graeme Frewin describes the obligations of trustees working with New Zealand's rural-based entities, from health and safety to environmental responibilities.