STEP Journal

Bermuda shorts
Bermuda shorts

Ashley Fife summarises recent developments in Bermuda that may be of interest to international private wealth practitioners.

Subscribe to the STEP Journal

Published six times a year, the STEP Journal offers news, reviews, opinion and technical analysis on issues facing trust and estate practitioners internationally.

A trust within a trust
A trust within a trust

Gilly Kennedy-Smith and William Ostick examine sub-trusts in offshore structures, their uses and associated considerations.

Paradigm shift
Paradigm shift

Yuri Freitas and Pedro Rêgo explain new Brazilian income tax legislation.