Research Reports

STEP periodically commissions reports on subjects of interest to our membership.

Estate Planning in Australia

  • Estate Planning in Australia Report (PDF 6.09MB), published in 2017, identified the extent of succession and estate planning already undertaken and the expected demand for these services in Australia. Findings from this research inform the business and wider Australian community, promote the need for appropriate succession and estate planning and promote the role of STEP within the financial services sector in Australia. The research was conducted by STEP's Academic Community, led by Professor Adam Steen TEP and Dr Chris Graves (Adelaide University).

Offshore Perceptions

  • A STEP Research Report, published in 2016, based on a survey of more than 1,000 practitioners highlighting the main challenges currently faced by offshore practitioners and businesses, and identifying future opportunities for growth. 

Cowboy Will Writing - Incompetence and Dishonesty in the UK Wills Market

  • This STEP Policy Briefing looks into the UK will-writing market and incorporates a survey of STEP members that illustrates common problems faced by consumers in the industry.

The Future of Asian Trust and Estate Practice

The Future of Canadian Trust and Estate Practice

The Future of the Trust Industry in Switzerland

  • A survey by STEP in Switzerland and the SATC on the future of the trust industry in Switzerland.

Helping Families Secure Their Future

International Financial Centers and the World Economy

  • In this report, commissioned by STEP, James R. Hines Jr. assesses the role of offshore financial centres in the world economy.

Making Tax Data Exchange Secure

  • A STEP Policy Briefing examining the issues raised by the OECD's programme to extend the network of Tax Information Exchange Agreements (TIEAs).

Offshore Evolution: The STEP Perspective

Offshore Evolution: Transparency and Solutions in Cross Border Wealth Structuring

This report covers many areas including:

  • The impact of the policy and economic environment
  • How changes affect clients
  • Competition
  • Business Management
  • Products and Services.

Trusted Advisor: The Future

  • A report on the future of UK trust and estate practice by STEP.

Trust Reporting Systems - An International Comparison

  • This Policy Briefing examines the issue of how to best ensure that national authorities have adequate access to key information on trusts.